Accounting And Auditing Essay Examples

  • Research And Development

    1271 words - 6 pages

    Statement of Financial Accounting Standards (SFAS) 2 defines research as “planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service or a new process or technique or in bringing about a significant improvement to an existing product or process1” and development as “the translation of research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process whether intended for sale or use.1” Design includes t

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    Financial Reporting

    2323 words - 10 pages

    Financial Reporting Major differences in the financial reporting practices of companies in different countries lead to problems for those preparing, consolidating and interpreting published financial statements. These differences will be discussed in the first part of the essay. Attempts to harmonise financial statements on an international scale have been made by bodies such as the IASC, more recently, the IASB and the EU. The success of these, however, remains open to interpretation. A company’s annual accounts, wherever they may be produced, provide information as to the financ

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    Corporate Complinance

    10272 words - 42 pages

    When a company is facing issues dealing with corporate compliance, implementing a system to deal with the compliance and corporate governance issues is the best opportunity for the company. The company should develop a process to analyze alternatives and integrate the appropriate opportunity into the company’s system. The company will begin by developing an internal control and corporate governance system. This process includes defining and implementing compliance steps and process. Next, the company will recommend a preventative solution that incorporates risk mitigation. This part of the pro

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    Solutions

    7184 words - 29 pages

    SOLUTIONS TO CASES CASE 1-1 (a) Financial accounting is the process that culminates in the preparation of financial reports relative to the enterprise as a whole for use by parties both internal and external to the enterprise. In contrast, managerial accounting is the process of identification, measurement, accumulation, analysis, preparation, interpretation, and communication of financial information used by the management to plan, evaluate, and control within an organization and to assure appropriate use of, and accountability for, its resources. (b) The financial statements most f

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    Corporate Compliance

    1569 words - 7 pages

    Corporate Compliance University of Phoenix Corporate Compliance In the past few years many companies have taken well to the advice given by Committee of Sponsoring Organizations of the Treadway Commission (COSO) and made changes to their organization based on this advice. Specifically the enterprise risk management (ERM) model for companies which was released in 2004. COSO was formed in 1985 to sponsor the National Commission on Fraudulent Financial Reporting, an independent private-sector initiative which studied the causal factors that can lead to fraudulent financial reporting (CO

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    Accounting Reporting Criteria

    2053 words - 9 pages

    Accounting Reporting Criteria Paper Regulatory Environment Globalization has grown to the trade and investment of international businesses and the integration of economies around the world. However, companies need to take a more careful approach to how they manage that compliance to the principles that are enforced by legislative government agencies. Compliance deals with the worldwide standard principles of accounting, internal controls regulations or General Accepted Accounting Principles (GAAP). The GAAP is the standard framework of the guidelines for financial accounting. The US regula

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    Impairment Of Cash Generating Assets

    17801 words - 72 pages

    SUBJECT: IMPAIRMENT OF CASH-GENERATING ASSETS IMPAIRMENT OF CASH-GENERATING ASSETS INTRODUCTION TO THE INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS The International Federation of Accountants’ International Public Sector Accounting Standards Board (IPSASB) develops accounting standards for public sector entities referred to as International Public Sector Accounting Standards (IPSASs). The IPSASB recognizes the significant benefits of achieving consistent and comparable financial information across jurisdictions and it believes that the IPSASs play a key role in enabling thes

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    Mba 560 Coso Erm Framework

    3137 words - 13 pages

    RUNNING HEAD: COSO ERM FRAMEWORK COSO ERM Framework University of Phoenix COSO ERM Framework Raytheon Missiles Systems is one of the major defense contractors specializing in missiles systems. As a publicly traded company that generates over $5 Billion in revenue, Raytheon’s mission is to provide top quality missiles to the United States Armed Forces and other military forces of allied nations. In order to continuously increase market share and profitability, Raytheon could benefit tremendously from implementing an enterprise risk management (ERM) strategy that

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    Audit Engagement

    1493 words - 6 pages

    You have requested that we audit the financial statements of The Crescent Textile MILLS LIMITED (“the Company”), which comprise the balance sheet as at 30 June 2009, the profit and loss account, statement of changes in equity, cash flow statement for the year then ended, and a summary of significant accounting policies and other explanatory notes. We are pleased to confirm our acceptance and our understanding of this engagement by means of this letter. Our audit will be conducted with the objective of our expressing an opinion on the financial statements. We will conduct our audit in acco

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    Corporate Compliance Report

    1899 words - 8 pages

    Corporate Compliance Report Over the past decade, the nation’s eyes have been opened to the scandalous world of business which has compromised the confidence of the public in the corporate world. This image has triggered a larger emphasis on internal control systems and audits. In section 404 of the Sarbanes Oxley Act, publically traded organizations are required to include a report about the effectiveness of controls in their annual form 10-k. These controls are the means an organization uses to ensure that business functions are performed in compliance of the law and procedures of the comp

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    Client Understanding

    1642 words - 7 pages

    Abstract As a newly hired staff, to ensure that clients understand fully the questions regarding the analysis of their work papers and understanding of the client’s requirement must be presented. A detailed proposal of long-term assets investments and intangibles must be discussed in detail. Questions on adjusting lower cost of market inventory, capitalizing interest on building construction, recording gain and loss on asset disposal and adjusting goodwill for impairment is expected from the client but are vital information in terms of tax purposes. This information is not the same for every

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    Audit Risk

    2982 words - 12 pages

    Audit risk is the risk of the auditor providing an inappropriate opinion on the financial statements. This is a term that is commonly applied in relation to the audit of the financial statements of an entity (Wikipedia 2007, Audit risk). Similarly ASA 200.31 defines audit risk at the financial report level as the risk that the auditor will give an inappropriate audit opinion when the financial report is materially misstated (Gay & Simnett 2007, p199). According to ASA 200.38-.41, there are three components of audit risk. These components are, inherent risk, control risk and detection risk

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    Ethics Accounting

    1491 words - 6 pages

    The purpose of ethics in business is to individuals to abide by a code of conduct that facilitates, if not encourages, public confidence in their products and services. In the accounting field, the AICPA maintains and enforces a code of professional conduct for public accountants. Professional accounting organizations recognize the accounting profession's responsibility to provide ethical guidelines to its members. The AICPA's first principle of professional conduct states: "In carrying out their responsibilities as professionals, members should exercise sensitive professional and moral judgme

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    Sarbanes Oxley

    2231 words - 9 pages

    The Sarbanes-Oxley Act was established on July 30, 2002 due to a number of accounting scandals by major companies. These companies include, but are not limited to, Enron, Tyco International, and WorldCom. When the share prices of the affected companies collapsed, the public’s confidence in the nation’s securities markets decreased. Also, these events resulted in a financial loss for employees and investors of these and other companies. The act was approved by the House by a vote of 423-3 and by the Senate, 99-0 (Wikipedia). Section 404 of the Sarbanes-Oxley Act represents the “managemen

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    What Should We Do In Financial Crisis

    1749 words - 7 pages

    Measured and temperate responses to crises are rare. The transition from emergency management back to business-as-usual is complex and challenging, during which diagnosis and prescription usually involve blame. So two big questions are being asked in late 2008; does the financial crisis reflect a failure of risk management, and are fair value accounting methods responsible for exacerbating instability and a loss of confidence? Such difficult questions demand a response because these practices are more than obscure technical fields. They have great significance for the representation and media

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    Enron And Anderson

    1770 words - 8 pages

    1. What were the business risks Enron faced and how did those risks increase the likelihood of material misstatements in Enron’s financial statements? Enron’s business risks was the company’s “new economy” style of business which entailed being the middle man in buying and selling energy commodities and contracts. As the middle man, Enron would make money off the difference on the transactions and by creating financial hedges. Enron’s gamble was that they were able to project and analyze energy prices due to outside factors, such as weather and interest rates. Enron has material misstateme

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    Enron

    1147 words - 5 pages

    Once known as one of the worlds leading natural gas and electric companies with profits of over $111 billion dollars has now been reduced to bankruptcy and jokes on late night television. The company described is Enron which was involved in one of the biggest financial scandals of the century. Faced with the challenges of globalization, competitiveness, as well as increased profits, Enron engaged in fraudulent practices that ultimately led to its demise. After becoming one of the youngest certified public accountant in Illinois, Arthur Edward Anderson decided to start his own accounting fi

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    Accounting Standards Boards Paper

    1530 words - 7 pages

    Accounting Standards Boards Paper In recent years there has been significant changes made in our understanding of the relationship between the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB). At present both the IASB and FASB are working on a joint venture referred to as the convergence project in hopes of eliminating a variety of differences between International Financial Reporting Standards and U.S. GAAP. Another area covered in this paper besides a brief history of the relationship between the IASB and FASB will be how the MSA program wi

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    FASB

    1083 words - 5 pages

    According to investpedia.com, the FASB, also known as The Financial Accounting Standards Board, is a non-profit seven-member independent board that consists of accounting professionals who establish and communicate standards of financial accounting and reporting in the United States currently based in Norwalk, Connecticut. The private body of the FASB is selected from the Financial Accounting Foundation’s (FAF) 16-member board of trustees. The FAF is such busy organization that they had to branch off and select other committees to assist them in the accounting industry. The FAF is also a pri

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    Corporate Compliance

    2026 words - 9 pages

    Corporate Compliance University of Phoenix MBA 560 January 20, 2008 Introduction The concepts of corporate governance are essential for any firm operating in today’s business environment, particularly with Sarbanes-Oxley. Corporations must at times reinvent a business model as it relates to managerial oversight and accountability. The goal of each company addressed in the benchmarked analysis will focus on corporate compliance issues as necessary measures to implement successful strategies that ensure greater shareholder wealth, managerial accountability and transparency. Si

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    Code Of Ethics

    1671 words - 7 pages

    The purpose of ethics in business is to individuals to abide by a code of conduct that facilitates, if not encourages, public confidence in their products and services. In the accounting field, the AICPA maintains and enforces a code of professional conduct for public accountants. Professional accounting organizations recognize the accounting profession's responsibility to provide ethical guidelines to its members. The AICPA's first principle of professional conduct states: "In carrying out their responsibilities as professionals, members should exercise sensitive professional and moral judgme

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    Accounting Reporting Criteria

    1313 words - 6 pages

    Accounting Reporting Criteria Today, many businesses operate on a global scale. Each country has a different set of rules and regulations and this is no different when it comes to accounting criteria. Global business requires added consideration in the way of accounting reporting criteria and many countries do not have the high level of regulations that America has. This makes it extremely important for internationally operating organizations to understand and embrace best practices in financial reporting across borders. This paper will compare and contrast some of the challenges a U.S. comp

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    Induction Of IFRS And Its Impact On Financial Statement Accounts

    5190 words - 21 pages

    1. Abstract In a time of globalization throughout all facets of the society, IFRS is a system that changes every element of world’s monetary system. This essay focuses on impacts of IFRS induction how it differs with US GAAP. Over the past 5 years, the companies have been going through a lot of changes including the change of government and now in transition period of accounting system changes. 2. Introduction 2.1. Background International Accounting Standards (IAS) was issued by the International Accounting Standards Committee (IASC) from 1973 to 2000. The International

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    The Convergence Report

    1326 words - 6 pages

    Running Head: THE CONVERGENT PROJECT The Convergent Project Teresa Roland University of Phoenix Abstract This paper is about the overall objective of the short-term convergence project between International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) to improve financial reporting in the United States and other countries, while concurrently eliminating a variety of individual differences between U.S. Generally Accepted Accounting Principles (GAAP) and International Financial Accounting Standards (IFRS). The main objective

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    Challanges Faces By Managers

    3404 words - 14 pages

    Introduction to the company. TH Plantations was incorporated in Malaysia as a private limited company on 28 August 1972, under the Act as Perbadanan Ladang-Ladang Tabung Haji Sendirian Berhad, but later changed its name to TH Plantations Sdn Bhd on 15 September 1997. Over the years, the Group expanded through numerous acquisitions of lands in Pahang, Negeri Sembilan, Johor and Terengganu acquiring a total of 11 estates of 16,227 ha and three palm oil mills with total annual capacity of about 419,000 mega tones. It achieved its ISO 9001 status in 2004 and eventually converted into a publ

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    Accounting Standards Boards

    1261 words - 6 pages

    Accounting Standards Boards The International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) are currently working on a joint venture referred to as the convergence project. The purpose of this paper is to describe the relationship between the IASB and the FASB. Included will be a brief history of the relationship between the two boards and the IASB equivalents of the FASB original pronouncements. Additionally included is an explanation of how the Master of Science in accounting (MSA) program prepares the student for a professional life within the accoun

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    Accounting Reporting Criteria

    1292 words - 6 pages

    Accounting Reporting There are a number of differences in the accounting reporting criteria between a company that is operated in the United States and one being operated in a different country. Each country has rules and policies when it comes to the criteria for accounting. Team A will discuss two banks that are based in different countries, Bank of America, which is operated in the United States and Barclay's bank, which is operated in Scotland. The team will reveal some accounting similarities and differences between the two banks, which include the regulatory environment; issues with fo

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    Internal Cash Control Acc 220

    1346 words - 6 pages

    Internal Cash Control University of Phoenix ACC 220 Internal Control Implementing a strong financial policy for your business is important in today’s turbulent economic world. Accounting internal controls assure that all transactions are authorized, all transactions are recorded, access to assets is allowed only for authorized purposes and accounting records describe only real assets. Internal control reviews can further help your company achieve its performance and profitability targets, prevent loss of resources, and promote more reliable financial reporting.

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    Harmonization

    6304 words - 26 pages

    WORKING PAPERS No. 207 September 2002 International Accounting Standards: Opinions of U.S.-Based Global Companies by Mary Ellen Oliverio, Ph.D., CPA, Professor of Accounting Lubin School of Business Pace University and Bernard H. Newman, Ph.D., CPA Professor of Accounting Lubin School of Business Pace University INTERNATIONAL ACCOUNTING STANDARDS: OPINIONS OF U.S.-BASED GLOBAL COMPANIES By Mary Ellen Oliverio, Ph.D., CPA and Bernard H. Newman, Ph.D., CPA

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    FASB

    1033 words - 5 pages

    Financial Accounting Standards Board FASB stands for the Financial Accounting Standards Board. Its main purpose is to develop the generally accepted accounting principles in the United States known as GAAP. The Securities and Exchange Commission established FASB in 1973 replacing the Accounting Principles Board and the Committee on Accounting Procedure of the American Institute of Certified Public Accountants. The previous standards set by the prior boards are still in place unless they have been amended or superseded by FASB. FASB is not part of the United States government, but a pr

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    Transfer Pricing

    1202 words - 5 pages

    TRANSFER PRICING AN INTRODUCTION TO THE ISSUE Transfer pricing is a matter of increasing concern on the account of taxpayers in many jurisdictions as it is an issue surrounded by a lot of uncertainty and that, at the same time, is susceptible to have very significant tax consequences. It is however not a new issue. France, for instance, is probably, with the US, one of the very first countries to have introduced anti-transfer pricing legislation as early as in 1933. For many years, the issue has not been of critical importance in many jurisdictions as neither the tax authorities nor the ta

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    Audit Of Cash Transaction Personal And Impersonal Accounts

    3830 words - 16 pages

    1.0 : AN INTRODUCTION There are various definitions of auditing by different bodies and authors. The International Audit practices Committee (IPAC) defines audit as “an independent examination of, and expression of an opinion on the financial statement of an enterprise by an appointed auditor in accordance with the terms of his engagement and un compliance with relevant statutory obligation and professional requirements”. Simply, “an audit is an independent examination of the books, accounts and vouchers of a business as will enable the auditor to report whether he is satisfied the balance sh

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    Tax Law And Accounting Paper

    1424 words - 6 pages

    Tax Law and Accounting Paper In today’s financial world, preparation and reporting of income taxes has become one among the other main reasons why individuals and businesses are keeping and maintain their financial records. However, there has been some controversy between tax laws and accounting under the General Accepted Accounting Principles (GAAP). Simply because IRS is not always agrees with GAAP’s principles and thus creates its own tax laws. This paper will discuss the objectives of modern income tax statutes, compare and contrast the GAAS and tax accounting, and differentiate between

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    Corporate Compliance Report

    2087 words - 9 pages

    Corporate Compliance Report Nancy Caldwell January 15, 2007 MBA 560 Enterprise Risk When a company is facing issues dealing with corporate compliance, implementing a system to deal with the compliance and corporate governance issues is the best opportunity for the company. The company should develop a process to analyze alternatives and integrate the appropriate opportunity into the company's system. The company will begin by developing an internal control and corporate governance system. This process includes defining and implementing compliance steps and process. Next, the company wi

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    Financial And Management Accounting

    1079 words - 5 pages

    FINANCIAL AND MANAGERIAL ACCOUNTING Accounting is the backbone of the business financial world and can fall into two major categories which are managerial and financial accounting. Managerial accounting and management accounting is a process that identifies, measures, analyzes, interprets and communicates information in pursuit of an organization or company goals. Management accounting is also known as cost accounting. Managerial accounting provides top management with reports that are future-oriented. Financial accounting is comprised of information that companies present to the genera

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    Accounts

    3883 words - 16 pages

    128 Accounting Standard (AS) 9 (issued 1985) Revenue Recognition Contents INTRODUCTION Paragraphs 1-4 Definitions 4 EXPLANATION 5-9 Sale of Goods 6 Rendering of Services 7 The Use by Others of Enterprise Resources Yielding Interest, Royalties and Dividends 8 Effect of Uncertainties on Revenue Recognition 9 ACCOUNTING STANDARD 10-14 Disclosure 14 APPENDIX The following Accounting Standards Interpretation (ASI) relates to AS 9:  Revised ASI 14 - Disclosure of Revenue from Sales Transactions The above Interpretation is published elsewhere in this Compendium. 122 AS 9 (i

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    Accounting Standards Board

    1352 words - 6 pages

    History of relationship between FASB and IASB IASB (International Accounting Standards Board) was formed in 2001 as the successor to the IASC (International Accounting Standards Committee). IASC had issued a series of accounting pronouncements called International Accounting Standards (IAS). IASB issues a series of accounting pronouncements called International Financial Reporting Standards (IFRS) and has adopted all the IAS guidance. FASB (Financial Accounting Standards Board) is the U.S.-based organization that issues Financial Accounting Statements (FAS) and other accounting pronounceme

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    Accounting Standards Board

    1107 words - 5 pages

    Running head: Accounting Standards Board Accounting Standards Board The business world has changed dramatically over the years, with businesses no longer staying within its country’s boarders to sell its products and services. This is especially true with the immergence of the internet and a firm’s ability to sell to residents of countries all of the world. With the emergence of international operations, businesses were faced with the need to prepare financial statements in a matter in which investors cou

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    Evolution Of Management Accounting Discipline And Its Relationship With Other Functions In Organizations

    3818 words - 16 pages

    “Evolution of Management Accounting discipline and its relationship with other functions in organizations” Management accounting is a process of identification, measurement, accumulation, analysis, preparation, interpretation and communication of financial information that is used by managers to plan, evaluate and control the process within an organization. It is the procedure used for the planning, control and decision-making activities of an organization. Management accounting is concerned with providing information to internal managers who are responsible with directing, planning and contr

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    Management

    1232 words - 5 pages

    Chris Ruoss Management Planning MGT-330 June 8 2010 Professor Spencer Arthur Andersen had a broad range of clients from different industries and countries across the world, until legal and ethic violations ended the organizations reign in 2002 with the collapse of Enron Corporation. Even before Enron there was speculation of wrongdoing with WorldCom as too the auditing practices of Arthur Andersen. Management planning at Arthur Andersen was known for making sound decisions with partners and alliances, until the late 1990’s where greed and illegal auditing pra

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    Smackey Dog Foods

    2629 words - 11 pages

    You Decide Project – Smackey Dog Foods, Inc. Smackey Dog Foods, Inc. manufactures two product lines of dog food, sells their product to retail store distributors and is growing faster than their competition. They have decided to expand their facilities and purchase more equipment in order to keep up with the demand, but found themselves in need of a capital loan in order to accomplish this objective. The bank is requiring that Smackey Dog Foods, Inc. provide audited financial statements before they are willing to consider the loan. Smackey Dog Foods, Inc. presented Keller CPA’s with the o

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    Sarbanes Oxley Problem

    2517 words - 11 pages

    Sarbanes-Oxley Problem The federal government in 2002 enacted the Sarbanes-Oxley Act (SOX) in order to reform accounting standards for publicly owned entities in the United States. Compliancy remains an issue not only for small organizations, but also with small businesses. This is mostly because of a lack of understanding that the managers have of the SOX. The benefits of SOX are debated among accounting professionals and supporters argue that the legislation has helped to restore the public’s confidence in capital markets by strengthening corporate accounting controls. Non-supporters argue

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    Role Of An Accountant

    2101 words - 9 pages

    Role of an Accountant Accounting is the study of how businesses track their income and assets over time. Accountants engage in a wide variety of activities besides preparing financial statements and recording business transactions. They also include computing costs and efficiency gains from new technologies, participating in strategies for mergers and acquisitions, quality management, developing and using information systems to track financial performance, and tax strategy. Most corporations, large and small, have an accounting group which prepares financial statements, track costs, hand

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    Tax Planning

    1775 words - 8 pages

    TAX PLANNING Tax planning is a process of looking at various tax options in order to determine when, whether, and how to conduct business and personal transactions so that taxes are eliminated or reduced. As an individual taxpayer, and as a business owner, you will often have the option of completing a taxable transaction by more than one method. The courts strongly back your right to choose the course of action that will result in the lowest legal tax liability. In other words, tax avoidance is entirely proper. WHAT IS TAX PLANNING? Tax planning is an essential part of your financial plann

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    Accounting Standards Board Paper

    1408 words - 6 pages

    Accounting Standards Boards Paper University of Phoenix November 12, 2010 Accounting Standards Boards Paper The International Accounting Standards Board and the Financial Accounting Standards Board are currently working on a joint venture called the “convergence project.” Both organizations set standards for the compliance of financial reporting but the current standards have many differences. The ultimate goal is to have one set of globally accepted financial reporting standards to enhance the ease of comparability because of the ever increasing amount of global companies that exist. A

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    Business Research

    3520 words - 15 pages

    [pic] Management accounting is the process of identification, measurement, accumulation, analysis, preparation, interpretation and communication of information used by management to plan, evaluate and control within an entity and to assure appropriate use of and accountability for its resources. Management accounting also comprises the preparation of financial reports for non management groups such as shareholders, creditors, regulatory agencies and tax authorities. [pic] The core activities of management accounting include: 1) Participation in the planning process at both str

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    Klein Is Niet Groot

    12376 words - 50 pages

    Journal of Accounting and Economics 33 (2002) 375–400 Audit committee, board of director characteristics, and earnings management$ April Klein* Stern School of Business, New York University, New York, NY 10012-1118, USA Received 20 October 2000; received in revised form 2 February 2002 Abstract This study examines whether audit committee and board characteristics are related to earnings management by the ?rm. A negative relation is found between audit committee independence and abnormal accruals. A negative relation is also found between board independence and abnormal accruals. Reduct

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    Enron Scandle

    1500 words - 6 pages

    The Enron Scandal and Moral Hazard Prof. Leigh Tesfatsion Department of Economics Iowa State University Ames, IA 50011-1070 http://www.econ.iastate.edu/tesfatsi/ Last Revised: 20 September 2010 The Enron Scandal and Moral Hazard • Enron, the 7th largest U.S. company in 2001, filed for bankruptcy in December 2001. • Enron investors and retirees were left with worthless stock. • Enron was charged with securities fraud (fraudulent manipulation of publicly reported financial results, lying to SEC,…) • QUESTION: In what ways are the security market information problems discussed by Mish

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    Enron Case

    2224 words - 9 pages

    En Enron Case [pic] Hervé Stolowy HEC School of Management, Paris Department of Accounting and Management Control 78351 - Jouy-en-Josas – France Telephone: +33 1 39 67 94 42 Fax: +33 1 39 67 70 86 E-mail: [email protected] Abstract This case about the Enron Group offers an opportunity to explore many accounting and reporting issues such as accounting information and communication, “quality” and independence of external auditors as well as many aspects of corporate governance. In addition it creates opportunities to discuss ethical issues in business, sociological aspects of b

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    Accounting Disclosure

    13746 words - 55 pages

    The British Accounting Review 42 (2010) 170–186 Contents lists available at ScienceDirect The British Accounting Review journal homepage: www.elsevier.com/locate/bar The in?uence of the introduction of accounting disclosure regulation on mandatory disclosure compliance: Evidence from Jordan Mahmoud Al-Akra a, Ian A. Eddie b, Muhammad Jahangir Ali c, * a New England School of Business, Economics and Public Policy, University of New England, Armidale, NSW 2351, Australia Graduate College of Management, Southern Cross University, Tweed Gold Coast Campus, Brett Street, Tweed Heads 2

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