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descriptive study examines the accounting component of U.S. E.M.B.A. programs. Based on a national survey of E.M.B.A. programs …, the primary results are: (1) accounting is an important component of the E.M.B.A., generally comprising over 10 percent of … the curriculum; (2) accounting material is most often delivered through class discussion, case analysis and lecture, (3 …
Persistent link: https://www.econbiz.de/10009459016
first two years of the new century resulted in a new structure for the oversight of public accounting firms. The Public … Company Accounting Oversight Board (PCAOB) was established with the passage of the Sarbanes-Oxley Act of 2002. This Board was … given the authority to inspect all public accounting firms who provide audits to publicly-owned companies reporting to the …
Persistent link: https://www.econbiz.de/10009463656
received by Notre Dame’s Professor of Accounting, Derek Parkin.Professor Parkin was formally recognised by the Institute of … locally and is a foundation member of the Global Accounting Alliance, a coalition of the world’s premier accounting bodies … businessmen, together with leading members of the profession locally, representatives of the Business School and Professor Parkin …
Persistent link: https://www.econbiz.de/10009480701
This paper evaluates the valuation accuracy of the price-earnings (P/E), the price-book (P/B) and a combined price-earnings and price-book (P/E-P/B) benchmark valuation methods. Performance of the benchmark valuation methods relies on the definition of comparable firms. In this paper, comparable...
Persistent link: https://www.econbiz.de/10009441754
in the south of England. The results were published in the International Small Business Journal 1984. This research has … another 27% actually employing constant output policies. Current and expected demand, as measured by length of order books …
Persistent link: https://www.econbiz.de/10009429872
The Financial Accounting Standards Board (FASB) mandated the expensing of stock options with FAS 123 (R). As of March …
Persistent link: https://www.econbiz.de/10009429955
In July of 2002, the Sarbanes-Oxley Act was passed by Congress, including section 404 which requires the auditors to test and opine on the company's internal controls. Since that time there has been much debate about whether the intended benefits of increased investor confidence and financial...
Persistent link: https://www.econbiz.de/10009430020
Accepted Accounting Principles (GAAP). The areas closely examined are the differences inrevenue recognition and reporting of … implementation of IFRS into the U.S. is a current issue for domestic companies. It is important to note how the new standards will …
Persistent link: https://www.econbiz.de/10009430143
This paper summarized findings from a Colorado and Utah survey of manufacturing and business service establishments … which provided information on the use of business services among different types of firms in this interior region of the … consistent with those found by studies in other areas. Manufacturers are not a major source of sales for business service firms …
Persistent link: https://www.econbiz.de/10009436503
Did the demise of Arthur Andersen and the related fallout affect the satisfaction of entry-level accountants at Big Four firms? The answer appears to be "no." Despite the considerable negative press focused on the profession, entry-level accountants still assess positively the profession and...
Persistent link: https://www.econbiz.de/10009459008