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Essays 31 - 60

Navistar International Corporation

their 2005 annual reports since the errors of earlier reports were in error and because they had hired a new auditor.6 Meanwhile,...

The Use of Internal Audits Materials in the External Audit

many changes, in both the frequency and the potential for internal for internal audits to be utilised by external auditors, as wel...

Planning and the External Environment

met. To consider the way planning takes place at all levels the process itself and the approaches can be examined. Mintzberg (et...

Differential Accounting in Canada in the Context of International Harmonisation of Accounting Standards

difference there is a very persuasive argument in terms of practical costs and implication, especially when the importance of priv...

Tax Accounting, Auditing, and Financial Accounting

In six pages challenges and changes regarding tax accounting, auditing, and financial accounting are assessed. Six sources are ci...

DOUBLE STANDARD BY ELLEN WATKINS HARPER

girl, outcast, forlorn/as thrown her life away?"). But the poet is adamant that both parties, the man and the woman involved in th...

Accounting Audits, the Public Company Accounting Oversight Board and the Sarbanes Oxley Act, Statements on Auditing Standards 99

the creation of a Public Co. Accounting Oversight Board (PCAOB). One year later, during 2003, the American Institute of Ce...

Australian Accounting Standard AASB 138

so that it matching with the revenue it produces. Often this has been claimed as clashing with the concept of produce to acct for ...

Contradictions Found Within Accounting Standards In Australia

this was covered by a number of different standards which were used where applicable. For example, AASB 1013 dealt with the way go...

The Role of the Financial Accounting Standards Board

The way that these processes take place is overseen by the Financial Accounting Foundations Board of Trustees (FASB, 2010). The F...

Accounting Dichotomies

date by the time they are read. Therefore, there is an importance that these need to be understood and be set by standards. Howe...

Evaluating Caltron's Accounting Practices

secondary public stock offering in early February following the current reporting period. Managements concerns should lie with de...

International Accounting Convergence; IFRS and US GAAP

rely on information flow and also trust. Annual accounts are a major tool used by potential investors to assess an investment. Alt...

Effectiveness of Internal Audit in the Public Sector

same activities to monitor and assess performance, it is more likely that the task will be outsourced to an external auditor and t...

United Group Limited, Woodside Petroleum Limited and Babcock & Brown Limited

to United Group Ltd. As part of the growth there has been a strategy of acquisition, companies acquired which have added r...

Accounting Standards; Will Enron Happen Again?

the GEC directors took control of the company, and therefore the accounts this ?10 million profit turned into a $4.5 million loss ...

Question with Regard to Travelling Auditors

approaches seen when using linear programming, the first is to maximise the benefits of resources, the second is to minimise the c...

Accounting: Principles-Based Or Rules-Based?

and diligence and independence at the auditing level" (Anonymous, 2003). From a broader perspective, one of the main reason...

Creative Accounting and the Failure of Accounting Standards to Prevent It

there are variations, which if all put together may make a very large impact on results. There is a need for many company to try a...

Singapore's Accounting Framework

In five pages this paper examines Singapore's accounting framework, its colonial influence, and how standards of accounting have b...

Code of Ethics and Accounting Standards of the State of Texas

are still held responsible for conduct as set out by the Government Accounting Standards Board. It is in the best interes...

South Africa's Accounting Standards

In thirteen pages this paper compares South Africa's accounting structure to the U.S. and considers its international accounting s...

Globalization, Multinational Corporations, and International Accounting Standards

In fourteen pages this report examines the impact of globalization in terms of financial accounting complexities in this considera...

Traditional Accounting Concepts and Conflict

In six pages this paper discusses how different approaches to accounting can result in conflict with particular emphasis upon the ...

China's Accounting Practices

In this paper consisting of six pages accounting problems as they relate to government intervention and cultural influences are di...

Different Accounting Standards and Anglo American Ltd

Companies that operate in different accounting jurisdictions may have to comply with different accounting standards. This paper is...

Stock Option Valuation: The Ethical Dimensions

window (regardless of the actual movements of the stock). In doing so, organizations not only offset their compensation obligation...

SPE Accounting and Interpretation

that other entity and realizes the accounting principle shift as discussed by Schmutte and Duncan (2005). The scope of variable i...

Asian Hotel Accounting

proficiency in accounting in another arena. The lodging industry has had increased competitive pressure so it is important that ...

SPEs Altering Interpretation

SPE that is not subject to control through voting ownership interests and would require each enterprise involved with such an SPE ...