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Essays 31 - 60

A COMPARISON OF NASDAQ AND NYSE/EURONEXT

set by supply and demand than by specific dealers (NYSE and NASDAQ: How They Work, 2009). Finally, the main difference betw...

SOX Audits

(2003) commented that the sweeping criminal provisions in the act apply to everyone, including nonprofit organizations. For exampl...

Explaining GAAP and SOX

The writer explains to core elements of the accounting regulatory framework in the US; GAAP and the Sarbanes-Oxley Act. Each is ex...

Analysis of the 2002 Sarbanes Oxley Act

included in this Act is criminal provisions that aimed at preserving evidence of fraud (Leahy, 2003). This means that CPAs and aud...

Sarbanes-Oxley Act Of 2002: Intent And Drawbacks

is the economic reality of a company. This leads to a lack of transparency and deception in the structuring of financial transact...

Implications of the Sarbanes-Oxley Act

of the marketplace by big business (Bittlingmayer, 2002). Catanzaro (2000) accuses President Richard Nixon of using antitrust law ...

Sarbanes-Oxley Act And Its Impact

receives any federal money at all, no matter how little or how much (Hamel, 2003) Four years after this Act was passed, controve...

An Evaluation of Australia's Corporation Law Reform Program

balance the law seems to be fair, there are some stringent requirements which hinder the process of doing business. In evaluating ...

Accounting Audits, the Public Company Accounting Oversight Board and the Sarbanes Oxley Act, Statements on Auditing Standards 99

the creation of a Public Co. Accounting Oversight Board (PCAOB). One year later, during 2003, the American Institute of Ce...

Audit Planning and Evaluation of Internal Controls

In twenty five pages this paper examines various accounting issues related to auditing functions and internal control in a conside...

SAS 99 Compliance and Lucent

financial information and balance sheet, its first a good idea to examine what, exactly, compliance means under Sarbanes-Oxley and...

Value of Conventional Methods of Accounting

in how organizations can categorize and classify their financial results, each organization is required to maintain uniform intern...

The Relevance of Sarbanes-Oxley in this Global Society

it is involved with (Marlin, 2005). Indeed, not only has Sarbanes Oxley impacted peer review, but also it has impacted the entire ...

Influences of IT on a Financial Services Company

This 4 page paper looks at information technology in financial institutions and considers influences such as the Sarbanes-Oxley, v...

SOX COMPLIANCE AND TECHNOLOGY AS A LUXURY

(rather than rules-based) guidance, based on managements judgment. * Soon to be required? There will be a time during which tax-ex...

MORAL REASONING AND FINANCIAL REPORTING DECISIONS

charged for overstating financial statement income in an attempt to make their income statements and balance sheets appear more at...

Sarbanes-Oxley: An Analysis

signed into law in 2002 as a response to the number of corporate corruption cases and accounting scandals. The primary purpose of ...

IT Auditing and Internal Controls: Personal Experiences

it is secure, and companies that fail to secure vital information are at risk for a data breach. Studies show that data breaches a...

Overview of Risk Based Auditing

Selim, 1999). Risk based auditing is therefore an extension to the risk assessment tools and techniques a compnay uses, carried ...

Internal Auditing and Use of Technology

they occur on a continuing and regular basis. This is the case for risk management; personnel database and skills inventory...

Independent Auditing Committees and Businesses

decades (Kalbers and Fogarty, 1998). It became clear that management was not demonstrating effective and complete accountability r...

Australian Corporations Act of 2001 and Public Company Directors

that this move was constitutional (Lexis, 2004). The idea may have been to increase protection for shareholders and develop unifor...

United Kingdom Business and Environmental Issues

demand for development and the protection of the environment" As such this can be seen as an attempt to regulate and bring togethe...

Internal Auditing and Fraud Detection

of an organization by auditors trained in detecting fraudulent practices is of great importance from moral, legal, and profitabili...

The Use of Internal Audits Materials in the External Audit

many changes, in both the frequency and the potential for internal for internal audits to be utilised by external auditors, as wel...

Assessment and Recommendation for TDG Ltd

assess the way it should continue to compete in the future. 2. Internal Analysis In order to assess the company and determine t...

An Evaluation of Sarbanes-Oxley

(Sun, 2006). The author remarks that internal auditors now have rock star status (Sun, 2006). Clearly, auditors are revered and ha...

Organizations and Internal Control

In five pages this research paper examines organizations within the context of internal operational control in a consideration of ...

Question with Regard to Travelling Auditors

approaches seen when using linear programming, the first is to maximise the benefits of resources, the second is to minimise the c...

Audit School District

School districts receive funding from many sources at the state and federal levels. Each funding comes with laws, rules, and regul...