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Contrarians or Soothsayers? - Each Statement of Financial Accounting Standards that is released provides for dissents by individual board members. An analysis reveals that dissents have tended to cluster around certain perennial themes. Some opinions have even proven prescient, emerging in later years as majority positions.

Wallace, Wanda A. - In: The CPA journal 71 (2001) 12, pp. 34-41

Persistent link: https://www.econbiz.de/10006270535

Features - The CPA Journal Millennium Series - Probability and Materiality - The relationship between probability and materiality is described so imprecisely in U.S. and international standards that applying a consistent treatment is virtually impossible. The authors propose building a likelihood dimension into accounting guidance that can form a basis for international convergence.

Price, Reneé; Wallace, Wanda A. - In: The CPA journal 71 (2001) 6, pp. 18-25

Persistent link: https://www.econbiz.de/10006275589

The Sarbanes-Oxley Certification Requirement: Analyzing the Comments

Sheikh, Aamer; Wallace, Wanda A. - In: The CPA journal (2005), pp. 36-43

Persistent link: https://www.econbiz.de/10006231228

The Sarbanes-Oxley Certification Requirement: Analyzing the Comments - The SEC received a large number of comments on the Sarbanes-Oxley Act's requirement that CEOs and CFOs certify regarding financial information in their companies' annual reports. An analysis of those comments indicates concerns about its consequences, as well as a need for clarification and guidance.

Sheikh, Aamer; Wallace, Wanda A. - In: The CPA journal (2005), pp. 36-43

Persistent link: https://www.econbiz.de/10006231235

Analyzing Non-GAAP Line Items in Income Statements

Wallace, Wanda A. - In: The CPA journal 73 (2003) 6, pp. 38-47

Persistent link: https://www.econbiz.de/10006254993

A Second Look at an Old Tool: Analytical Procedures:

Scott, David A.; Wallace, Wanda A. - In: The CPA journal 64 (1994) 3, pp. 30-35

Persistent link: https://www.econbiz.de/10006342954

ESSENTIALS - Accounting & Auditing - Auditing - Auditor Changes and Restatements

Wallace, Wanda A. - In: The CPA journal 75 (2005) 3, pp. 20-33

Persistent link: https://www.econbiz.de/10007783207

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