"WHERE WAS THE AUDIT COMMITTEE?" HAS BEEN a question asked by many over the past few years. With...
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A long list of new and old regulations, legislative items and even a few rumors are counted among...
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HEADNOTE This Article corrects widespread misconception about whether complex regulatory systems can be described fairly as either "rules-based"...
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Insurance companies prepare their statutory financial statements using accounting practices "prescribed or permitted by the insurance department of...
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ABSTRACT This paper examines international accounting standards focusing on the antecedents, processes, and outcomes influencing the adoption of...
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HEADNOTE Because internal auditors must stay current on trends, legislation, regulations, and risk management, they are the ideal...
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HEADNOTE Abstract Accounting is considered as an integral part of corporate governance practices. However, limited attention has been...
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INTRODUCTION On July 8, 2002, while attention was still focused on alleged corporate misdeeds of Enron, WorldCom, and...
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ABSTRACT The regulation of insurance companies in the United States and the European Union (EU) continues to evolve...
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EXECUTIVE SUMMARY * A regulation on best practices for tax advisors was added to restore, promote and maintain...
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HEADNOTE Currently, there are two sets of accounting rules: those for companies outside the United States, and those...
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INTRODUCTION The main responsibility of auditors is to plan and perform audits to provide reasonable assurance of detecting...
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HEADNOTE staying on the right side of federal rulaes and regulations With all of the federal acts, laws,...
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This study examines the relation between the spot rates and forward rates in the foreign exchange markets for...
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Abstract The recent spate of accounting scandals in the United States and in the European Union have shaken...
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CAMDEN, Maine - Camden National Corporation ( NASDAQ: CAC; the 'Company'), reported net income for 2009 of $...
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Abstract: This study attempts to examine why western accounting was adopted in one Asian country, Japan, and not...
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HEADNOTE Abstract: This study attempts to examine why western accounting was adopted in one Asian country, Japan, and...
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Abstract: Kautilya, a 4th century B.C.E. economist, recognized the importance of accounting methods in economic enterprises. He realized...
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HEADNOTE Abstract: Kautilya, a 4th century B.C.E. economist, recognized the importance of accounting methods in economic enterprises. He...
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I. INTRODUCTION The interaction of government and religion in China has long been a volatile situation. As the...
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ESSAY FINANCIAL FRAUD: ACCOUNTING THEORY AND PRACTICE* SECURITIES INVESTMENT MODEL Investors purchase equity securities in the expectation that...
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Journal of Economic Literature Classification Numbers: P21, P31, M41 Introduction A major economic mystery of the 1990s is...
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Many significant changes have occurred in accounting for employee benefit plans during the past decade. These changes have...
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Accountants provide valuable services and they are much sought after by both public and private entities for information...
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If an internal auditor passes the CPA exam, shouldn't he or she be allowed to use the CPA...
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The Public Company Accounting Oversight Board (PCAOB) voted unanimously to propose for public comment certain ethics and independence...
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On February 13, 1997, Tax Executives Institute submitted the following comment to the Internal Revenue Service on proposed...
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EXECUTIVE SUMMARY * Fiduciary accounting generally will follow local law and the tax situs of the trust (i.e.,...
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Financial statements prepared using other comprehensive bases of accounting [OCBOA] are growing in popularity. Many smaller, nonpublic entities...
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HEADNOTE Abstract-From its founding in 1934 until 1972 the SEC, and especially its chief accountant, disapproved of most...
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Twelve years after the Supreme Court's landmark (or nefarious, depending on your perspective) decision in INDOPCO, Inc. v....
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Twelve years after the Supreme Court's landmark (or nefarious, depending on your perspective) decision in INDOPCO, Inc. v....
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HEADNOTE Abstract: This historical study starts from the argument that financial economic quantification using accounting concepts and analysis...
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Abstract: This historical study starts from the argument that financial economic quantification using accounting concepts and analysis has...
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I. INTRODUCTION On July 30, 2002, Congress passed sweeping corporate reform legislation, popularly known as the Sarbanes-Oxley Act...
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FranchisingVotes.com, a bi-partisan political Web site, provides complete details about 2004 election candidates. The site also lists legislators'...
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HEADNOTE Accountants provide valuable services and they are much sought after by both public and private entities for...
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Accounting professionals face a crisis. One that, at worst, could mean the end of the accounting profession as...
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I. INTRODUCTION Recent, highly visible accounting scandals in which major corporations such as Enron and WorldCom inflated revenues...
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ABSTRACT The purpose of this study is to investigate the effects of role stress (role conflict, role ambiguity,...
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In the midst of a growing controversy over the proper use of the CPA designation, one state has...
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Developments Of Note U.S. Supreme Court Rules That States May Enforce Certain State Banking Laws Against National Banks...
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The current global financial crisis is the worst economic crisis since the Great Depression, with no end in...
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INTRODUCTION In its new project on Codification and Simplification, the FASB indicates its intent to evaluate the feasibility...
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HEADNOTE CORPORATE GOVERNANCE IN KOREA AT THE MILLENNIUM: ENHANCING INTERNATIONAL COMPETITIVENESS* FINAL REPORT AND LEGAL REFORM RECOMMENDATIONS to...
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HEADNOTE When corporate governance is effective, it helps safeguard shareholders, customers, and employees without hindering appropriate risk-taking. But...
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DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Parts 1, 20, 25, and 26 Definition of Income...
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EXECUTIVE SUMMARY * THE SARBANES-OXLEY ACT NOW REQUIRES PUBLICLY traded companies to disclose whether they have adopted a...
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HEADNOTE Notice of Proposed Rulemaking and Notice of Public Hearing Dual Consolidated Loss Regulations AGENCY: Internal Revenue Service...
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