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Author : Anonim
Publisher : DIANE Publishing
Page : 38 pages
File Size : 45,7 Mb
Release : 2002
Category : Electronic
ISBN : 9781428945609
Author : U S Government Accountability Office (G,U. S. Government Accountability Office (
Publisher : BiblioGov
Page : 40 pages
File Size : 48,5 Mb
Release : 2013-07
Category : Electronic
ISBN : 1289200459
The rapid failure and bankruptcy of Enron has prompted severe criticism of the nation's financial reporting and auditing systems, which are fundamental to maintaining investor confidence in U.S. capital markets. This report focuses on four areas in which the Enron failure revealed serious problems: corporate governance, the independent audit of financial statements, oversight of the accounting profession, and accounting and financial reporting issues. Effectively addressing these issues should be a shared responsibility between top management, boards of directors, various board committees, stock exchanges, the accounting profession, standard setters, regulatory/oversight agencies, analysts, investors, and Congress.
Author : United States Accounting Office (GAO)
Publisher : Createspace Independent Publishing Platform
Page : 34 pages
File Size : 47,9 Mb
Release : 2018-05-31
Category : Electronic
ISBN : 1720521778
Protecting The Public's Interest: Considerations for Addressing Selected Regulatory Oversight, Auditing, Corporate Governance, and Financial Reporting Issues
Author : Anonim
Publisher : DIANE Publishing
Page : 272 pages
File Size : 46,9 Mb
Release : 2024-06-17
Category : Electronic
ISBN : 9781428944732
Author : United States. General Accounting Office
Publisher : Unknown
Page : 276 pages
File Size : 41,8 Mb
Release : 2002
Category : Financial statements
ISBN : STANFORD:36105127336209
Author : Anonim
Publisher : DIANE Publishing
Page : 92 pages
File Size : 48,5 Mb
Release : 2002
Category : Electronic
ISBN : 9781428943926
The accounting profession maintains a voluntary, self-regulatory system through the American Institute of Certified Public Accountants (AICPA) that includes establishing professional standards, monitoring compliance with professional standards, disciplining members for improper acts and substandard performance, and conducting oversight of the system. You expressed concern about the effectiveness of the self-regulatory system and whether the Panel's recommendations would be implemented fully. Specifically, you requested that we (1) determine the status of the Panel's recommendations to address limitations of the self-regulatory system, and (2) identify any gaps in actions taken to implement the Panel's recommendations and their likely impact on overcoming the limitations of the self-regulatory system identified by the Panel.
Author : United States. General Accounting Office
Publisher : Unknown
Page : 96 pages
File Size : 49,6 Mb
Release : 2002
Category : Accounting
ISBN : STANFORD:36105127320310
Author : Gary Previts,Tom Robinson
Publisher : Elsevier
Page : 338 pages
File Size : 49,7 Mb
Release : 2007-01-24
Category : Social Science
ISBN : 0080468896
The scope of service provided by professional accountants is influenced by legislation and case law as well as the dictates of a variety of government and private sector agencies; including State Boards of Accountancy, Academic Accreditation Bodies, the United States Securities and Exchange Commission, the Public Accounting Oversight Board, independent standard setting bodies such as the Federal Accounting Standards Advisory Board [US], the Financial Accounting Standards Board [US] and the International Accounting Standards Board. These entities and self-regulatory organizations such as U.S. State Societies of CPAs and the American Institute of Certified Public Accountants and equivalent and emerging national bodies that exist in most developed and developing countries, are among the emerging entities which attempt to coordinate the activities of professional accountants among sovereign nations. It is important for academics, students, practitioners, regulators and researchers to consider and study the role and relationship of such bodies with the practice and content of our discipline. Main feature examines developments in accounting regulation Papers provide an international perspective on accounting and finance issues Volume 19 contains main papers, research reports, a feature, capsule commentary, perspectives, and book reviews
Author : Anonim
Publisher : DIANE Publishing
Page : 90 pages
File Size : 43,5 Mb
Release : 2002-10
Category : Electronic
ISBN : 0756728134
Report after the sudden failure of Enron Corp. Concerns the status of recommendations made by the Panel on Audit Effectiveness (PAE) to enhance the accounting profession's self-regulatory system. The accounting profession maintains a voluntary, self-regulatory system that includes establishing and monitoring compliance with professional standards, disciplining members for improper acts and substandard performance, and conducting oversight of the system. The report: determines the status of the recommendations by the PAE to address limitations of the self-regulatory system; and identifies any gaps in actions taken to implement the Panel's recommend. and their likely impact on overcoming the limitations of the self-regulatory system.
Author : United States. Congress. House. Committee on Financial Services
Publisher : Unknown
Page : 506 pages
File Size : 50,6 Mb
Release : 2002
Category : Business & Economics
ISBN : PURD:32754070067008
Author : Anonim
Publisher : Unknown
Page : 76 pages
File Size : 44,7 Mb
Release : 2002-03
Category : Finance, Public
ISBN : UIUC:30112079535511
Author : Debra DeVay
Publisher : Universal-Publishers
Page : 236 pages
File Size : 46,8 Mb
Release : 2006
Category : Business & Economics
ISBN : 9781581123180
The collapse of Enron, WorldCom, and other large corporations in 2001 and 2002 motivated Congress to pass the Sarbanes-Oxley Act of 2002 (SOX). The purpose of this legislation was to restore investor confidence in the United States stock markets, and to prevent and detect fraud in financial statements as well. This dissertation examines the effectiveness of SOX for the latter purpose of preventing and detecting fraud, using statistical enforcement data presented by the Securities and Exchange Commission, and financial statement restatement numbers published by the Huron Corporation. The two methodologies utilized to analyze the data were the unpaired t test and the chi square test. Surveys were also emailed to executives and certified public accountants across the country to extract opinions as to the effectiveness of SOX. The statistical analysis results displayed that in 61% to 65% of the data sets, the numbers prior to the enactment of SOX were no different than the numbers subsequent to the enactment of SOX. The majority of the survey respondents feel that the benefits of SOX are not worth the costs, it is not effective in the prevention and detection of fraud in financial statements, and that it should be modified, but not eliminated entirely. While some sentiment exists that SOX is salvageable if revisions are executed, both the quantitative and qualitative analyses indicate support of the null hypothesis, that SOX is not effective in the prevention and detection of fraud in financial statements.
Author : Patrick S. Collins
Publisher : John Wiley & Sons
Page : 384 pages
File Size : 55,5 Mb
Release : 2011-01-14
Category : Business & Economics
ISBN : 9781118008560
The ultimate guide to the current rules and regulations that govern the securities industry?including amendments in 2010 Providing readers with expert coverage of domestic securities regulation, this book fills the need for coverage of securities regulations, defining, describing, and explaining everything professionals need to know about domestic securities regulation. Examines the current securities rules Provides an overview of the latest regulations for this industry Includes a description of the various government regulations of securities markets, and securities transactions Since the corporate scandals of 2002, this industry has seen intense scrutiny of how it is regulated. Regulation of Securities, Markets, and Transactions demystifies the new laws and regulations with straightforward, to-the-point coverage professionals need.
Author : United States. General Accounting Office
Publisher : DIANE Publishing
Page : 37 pages
File Size : 45,7 Mb
Release : 2003
Category : Corporate governance
ISBN : 9781428941465
Author : United States Government Accountability Office
Publisher : Lulu.com
Page : 234 pages
File Size : 44,8 Mb
Release : 2019-03-24
Category : Reference
ISBN : 9780359536399
Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.
