Ice break

Hari kedua setelah liburan lebaran, sepertinya belum semua orang kembali ke Jakarta. Soalnya aku belum merasakan macetnya jalan. Seorang teman mengirim sms padaku katanya ia tidak bisa pulang ke Jakarta hari Minggu karena tiket pesawat …

Helping Students Identify Opportunities in the Accounting Profession

By George Violette and John Sanders In 2003, PricewaterhouseCoopers published a paper titled Educating for the Public Trust, in which the company outlined its position on accounting education. The paper suggested reforms in the delivery …

Are Accounting Programs Providing Fundamental IT Control Knowledge?

By Joseph O’Donnell and Jennifer Moore MAY 2005 – Auditors often provide assurance on computerized controls, where electronic transactions are processed without a paper audit trail. Section 404 of the Sarbanes-Oxley Act (SOA) requires auditors …

Reducing the Expectation Gap Forensic Audit Procedures

By Paul E. Zikmund JUNE 2008 – Auditing is increasingly difficult and challenging, with new rules and regulations encouraging, if not requiring, auditors to enhance their efforts to detect fraud during an audit. Unfortunately, these …

Developments in International Standards Setting: Equity-Based Compensation

By Elizabeth K. Venuti and Richard C. Jones The International Accounting Standards Board (IASB) has taken a leadership position among accounting standards-setting bodies in the global effort to require the recognition of share-based payments (i.e., …