Auditing

September 23, 2019 

Has the much-debated regulation, PCAOB 3211, enhanced the quality of corporate financial reporting? As the dust of controversy begins to settle, some new research raises doubts.

September 18, 2019 

The percentage of US retail investors expressing confidence that public company auditors are effective in their investor protection roles has climbed to 83%, according to the 2019 Main Street Investor Survey. The annual Center for Audit Quality (CAQ) ...

September 17, 2019 

A roundup of news briefs relating to the American Institute of Certified Public Accountants.

September 17, 2019 

More than half of responding executives at privately held organizations with 100 or more real estate and/or equipment leases in their portfolios describe lease accounting implementation as “difficult.”

September 16, 2019 

The intent of this Practice Aid is to summarize key provisions of FASB Accounting Standards Codification (ASC) 326, Financial Instruments – Credit Losses and to address key considerations in auditing the allowance for credit losses related to loans ...

September 16, 2019 

Celebrating its 20th anniversary, the 2019 TeamMate User Forum will be held at the Gaylord Rockies Resort in the US and will focus on intuitive & innovative approaches that internal audit professionals need to thrive in a world of change.

September 16, 2019 

The program helps students pay for college and provides opportunities to succeed in the profession and to be even more appealing to future employers. Funded by the AICPA, the AICPA Foundation, and partners, the Legacy Scholars program consists of five ...

September 16, 2019 

The William (Bill) Ezzell Scholarship program provides a one-time award of $10,000 to five outstanding accounting Ph.D. candidates who demonstrate significant potential to become mentors for the next generation of CPAs. The scholarship honors the late ...

September 13, 2019 

In a world where consumers expect convenience at the tap of their finger and efficiency is the order of the day, a new kind of accounting is beginning to take shape. Instead of completing tasks through individual, discrete customer interactions ...

Andrew Hatfield

September 10, 2019 

The SASs are combined with the reporting provisions of SAS No. 134, Auditor Reporting and Amendments, Including Amendments Addressing Disclosures in the Audit of Financial Statements, and other recently issued SASs. In May 2019, the ASB issued SAS ...

September 10, 2019 

As indicated earlier, the research also probes the relative weight of philanthropic and non-philanthropic CSR on these results and finds that the interaction with tax avoidance of the former, but not the latter, has a significant negative effect on ...

September 6, 2019 

The K2 Quality Awards are in their eighteenth year and the are among the most well respected and longest standing awards in the Accounting industry. Randy Johnston, Shareholder and VP at K2 Enterprises was quite pleased “The creators of technology ...