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first two years of the new century resulted in a new structure for the oversight of public accounting firms. The Public … Company Accounting Oversight Board (PCAOB) was established with the passage of the Sarbanes-Oxley Act of 2002. This Board was … given the authority to inspect all public accounting firms who provide audits to publicly-owned companies reporting to the …
Persistent link: https://www.econbiz.de/10009463656
accounting and finance disciplines to serve corporate governance. We test empirically if the use of some accounting and finance … advocacy of these disciplines is untenable and their contribution is overstated. Careful application of accounting …
Persistent link: https://www.econbiz.de/10009441761
acquisitions and prevailing macroeconomic conditions, as well as accounting measures of the target company, with the goal of …
Persistent link: https://www.econbiz.de/10009475475
acquisitions and prevailing macroeconomic conditions, as well as accounting measures of the target company, with the goal of …
Persistent link: https://www.econbiz.de/10009475476
finance and accounting necessary to manage health care organizations. The first course, HMP 608, covers financial accounting …. The second course, HMP 606, focuses on managerial accounting topics. This third course concentrates on corporate finance … financial markets. In addition, it will integrate corporate finance and accounting theories, institutional knowledge of health …
Persistent link: https://www.econbiz.de/10009477408
With the appropriate framework to shape financial knowledge, the management accounting function should become an … "financial" is most operative here. The Level 1 knowledge base connects a business to the outside world. When you have output …
Persistent link: https://www.econbiz.de/10009459009
Using data from 944 public companies in 2006, I examine how a firm''s propensity to pay dividends is related to (i) board independence and (ii) independent directors'' tenure, number of board seats (busy) and equity incentive compensation. After controlling for the effects of traditional...
Persistent link: https://www.econbiz.de/10009459047
We examine internal auditors' fraud risk decisions in response to variations in audit committee quality and management performance incentives. Using an experimental approach, we find that internal auditors serving in a either a self-assessment role or a due diligence role were sensitive to...
Persistent link: https://www.econbiz.de/10009459068
Recent legislation and standard interpretations promulgated by governmental bodies and the Financial Accounting …
Persistent link: https://www.econbiz.de/10009459079
Internal auditing has been the focus of much attention in recent years. This study examines factors associated with U.S. public companies' investment in internal auditing. Data from a survey administered to Chief Audit Executives of mid-sized U.S. public companies were supplemented with publicly...
Persistent link: https://www.econbiz.de/10009459090