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The Sarbanes-Oxley Act of 2002 mandates that company management to assess and report the effectiveness of their internal control e...

impact on effect of audits we can look at each individually. 2. Accounting system in the public sector In any public-sector ther...

ahead, he may be held personally accountable for any inaccuracies. In addition to this there is talk of the Chinese government ado...

it will be delivered, and theoretically the revenue could be realised either on an ongoing basis where the fees for the service ar...

used, the aim was for a difference, but in todays industry with the high level of development it is quite possible for there to be...

& Fischbach, 2002). Another requirement is that the documentation must meet effectiveness tests (Wittington & Fischbach, 2002). Al...

In this the purpose of the accounts and rights to information were seen as wider, with the report stating that; "The publics right...

the long term. A third hypothesis is that these sustainably-minded organizations outperform non-Index firms over the long t...

In nine pages this paper examines the global evolution of laws pertaining to intellectual property rights dating back to 1886 when...

Crevasse and Andrei Kakov sought to market services, namely that of high-end helicopter skiing excursions. Crevasse and Kakov nee...

quality because with such an auditing system, the company will monitor all its functions on a continual basis (Barnes, 1998). The...

coordination and cooperation between nations. Under a system of floating exchange rates and high capital mobility, is monetary p...

as to why the United States has been resisting convergence. The literature suggests there are other reasons as well. Resources nee...

executives from Silicon Valley tech corporations. After bemoaning the latest wave of corporate scandals, these executives discusse...

many in the accounting profession in Australia that there was a need for renewal of standards, which had become outdated. There wa...

IFRS operates under the auspices of the IASB), which has as its mission "to develop, in the public interest, a single set of high ...

many major firms is the way that the changes will impact on their accounting policies and potential impact on the way that the res...

including major accounting firms. While we generally consider the effects of this Act on public companies, Hamel (2003) reminds pe...

their advertising campaigns asserted) more stars than there are in the heavens" (The Thin Man, 1995). Mordden (1988) asks, "What, ...

market value these will also have to be derecognised. These measures may have a dramatic impact on Australian companies as not onl...

impact on the balance sheet. This may be argued by some as giving a fairer more accurate picture of the company. However, it may a...

disposed of by methods other than sale (Scheurell and Steinberg, 2002). finally, this statement analyzes assets that are to be dis...

not the new rules will render better orchestrated financial reporting, one has to look at the role of the board, the reasons why i...

In twenty four pages the GASB's proposed revision to Statement 34 is analyzed in detail. Seventeen sources are cited in the bibli...

In eleven pages the UK's ASB's Statement of Principles and the issues that are associated with their development are examined. Se...

price at a set point in time. This takes out the risk as the firm then knows what they are going to pay for the good they need. If...

The roots of the GASB were actually launched in 1906 as the National Association of Comptrollers and Accounting Officers (Foltin, ...

accounting theorists and professionals should be very wary and skeptical of the immediate reaction to make changes to an accountin...

organizations and their accountants still have a great deal of freedom in how they report results. Organizations have the f...

qualities assumes that accounting is practiced with knowledge of the customer (University of Pretoria, 2007). Along those lines, f...