ARTICLES - Corporate Governance-Auditing - THE STATE OF AUDIT COMMITTEES - A blue-ribbon committee wrote guidance on the independence and financial expertise audit committee members need to have. A recent survey showed how having those characteristics, or not, affected audit committee performance.
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|Authors:||Read, William J. ; Raghunandan, Kannan|
Journal of accountancy : publication of the American Institute of Certified Public Accountants. - Jersey City, NJ : Inst., ISSN 0021-8448, ZDB-ID 2193590. - Vol. 191.2001, 5, p. 57-62
Feldmann, Dorothy, (2013)
THE CPA AS FRAUD-BUSTER - SAS no. 82--the first auditing statement to call a fraud a fraud--is now in effect. What are your responsibilities for fraud detection, documentation and reporting? What skills do you need? The time to educate yourself is now. Case study: Misappropriation of assets.
Barnett, Andrew H., (1998)
THE FASB AND THE IASC REDELIBERATE EPS - The Financial Accounting Standards Board and the International Accounting Standards Committee have issued EDs on earnings per share. When the cooperative undertaking is completed, financial information users should be better able to compare the performance of enterprises of various nations.
Blasch, Doris M., (1996)
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