Handbook of accounting and auditing

Reflections on a Half-Century as an Accounting Professional - A Financial Accounting Foundation trustee, former IMA Chair, professor, and management accountant with 54 years of experience in the accounting profession provides some thoughts for those who are in the profession today or will enter it in the future. Certification, increased awareness of ethical issues, vigilance in not repeating past ...

Minter, Frank C., (2007)

SPECIAL SECTION: STOCK OPTIONS - Accounting's Phoenix - Accounting bodies have been wrestling with the problem of stock options for almost 50 years, but, like the mythical bird of ancient times, it has risen again out of the ashes of Enron and WorldCom. A former IMA president proposes a solution.

Minter, Frank C., (2002)

Independence -- Perception or Reality? The retired CEO of a major CPA firm is named chair of the audit committee of one of the firm's current clients. Would this appointment meet the criteria of independence mandated by the Sarbanes-Oxley Act and other corporate rule makers? In light of former CEO Bernie Ebbers' complaint that he was misled by WorldCom statements, can a former CEO on the audit ...

Smith, Douglas L., (2005)