ARTICLES - Auditing - HOCUS-POCUS ACCOUNTING - Revenue-recognition manipulation is an aspect of fraudulent financial reporting that auditors must look for. One method often linked to overstated revenue is the bill-and-hold sales transaction, which is complex and difficult to audit
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|Authors:||Carmichael, Douglas R.|
Journal of accountancy : publication of the American Institute of Certified Public Accountants. - Jersey City, NJ : Inst., ISSN 0021-8448, ZDB-ID 2193590. - Vol. 188.1999, 4, p. 59-66
Carmichael, Douglas R., (2014)
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Auditor Independence as the SEC Chief Accountant Sees It - An Interview with Lynn E Turner The SEC is concerned about the potential dilution of the importance of the independent audit because of the increasing emphasis by the large accounting firms on consulting services. The SEC seeks to have those concerns addressed through the work of the Independence Standards Board. Chief accountant Lynn ...
Craig Jr, James L., (1998)
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