Accounting in 2015 - The single greatest change agent facing accounting in the next 15 years is technology. The foundations of the profession will be eroded by the opposing demands of emerging services and established values. In the convergence of business and technology, CPAs will have to prove their value to a new economy.
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|Authors:||Alles, Michael ; Kogan, Alexander ; Vasarhelyi, Miklos A.|
The CPA journal. - New York, NY : New York State Soc. of Certified Public Accountants, ISSN 0094-2049, ZDB-ID 8606109. - Vol. 70.2000, 11, p. 14-21
Guarding the Auditing Guards - The Sarbanes-Oxley Act placed the power to inspect audit firms into the hands of the Public Company Accounting Oversight Board. But to be effective, the PCAOB should move beyond the former peer review standards and procedures and innovatively focus on improving the audit process and helping prevent problems rather than catching errors that have already occurred.
Alles, Michael, (2006)
Vasarhelyi, Miklos A., (2012)
Sun, Ting, (2015)
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