The Sarbanes-Oxley Act - Accounting and Conservatism

Download The Sarbanes-Oxley Act - Accounting and Conservatism PDF Online Free

Author :
Publisher : GRIN Verlag
ISBN 13 : 3656288526
Total Pages : 42 pages
Book Rating : 4.6/5 (562 download)

DOWNLOAD NOW!


Book Synopsis The Sarbanes-Oxley Act - Accounting and Conservatism by : Denis Stein

Download or read book The Sarbanes-Oxley Act - Accounting and Conservatism written by Denis Stein and published by GRIN Verlag. This book was released on 2012-10-15 with total page 42 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seminar paper from the year 2012 in the subject Business economics - Controlling, grade: 2,0, The FOM University of Applied Sciences, Hamburg, course: Master of Business Administration, language: English, abstract: At the beginning of this millenium several economic scandals like Enron or WorldCom shocked the US economy and the stock exchanges around the world. To restore the trust of the investors the US government enacted the Sarbanes-Oxley Act. This act increased the demands on the financial reporting of companies registered at the US Securities and Exchange Commission. This act possibly changed also the accounting measurement practices that are less conservative in the US than in other countries. This assignment analysis if the accounting measurement practices changed to a more conservative accounting after the enactment of the Sarbanes-Oxley Act. This analysis is mainly based on section 404 of this act. Beyond that the assignment gives an overview about the Sarbanes-Oxley Act itself and the value of conservative accounting.

The Sarbanes-Oxley Act of 2002

Download The Sarbanes-Oxley Act of 2002 PDF Online Free

Author :
Publisher : LexisNexis/Matthew Bender
ISBN 13 :
Total Pages : 128 pages
Book Rating : 4.F/5 ( download)

DOWNLOAD NOW!


Book Synopsis The Sarbanes-Oxley Act of 2002 by : United States

Download or read book The Sarbanes-Oxley Act of 2002 written by United States and published by LexisNexis/Matthew Bender. This book was released on 2002 with total page 128 pages. Available in PDF, EPUB and Kindle. Book excerpt: This handy reference booklet contains the text of the Sarbanes-Oxley Act of 2002, along with analysis and guidance from leading corporate and securities practitioners. The expert commentary provides: an overview of the Act's requirements; discussion on how the Act affects corporate officers and directors; and advice on how to implement the new certification requirements.

Understanding Accounting Academic Research

Download Understanding Accounting Academic Research PDF Online Free

Author :
Publisher : Emerald Group Publishing
ISBN 13 : 1781907641
Total Pages : 298 pages
Book Rating : 4.7/5 (819 download)

DOWNLOAD NOW!


Book Synopsis Understanding Accounting Academic Research by : Stephen R. Moehrle

Download or read book Understanding Accounting Academic Research written by Stephen R. Moehrle and published by Emerald Group Publishing. This book was released on 2013-06-25 with total page 298 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting scandals such as Enron and WorldCom ushered in several regulatory overhauls including Sarbanes-Oxley. This monograph summarizes and synthesize a decade of academic research to develop an evolving dominant explanation around these myriad changes.

International Financial Reporting

Download International Financial Reporting PDF Online Free

Author :
Publisher : Pearson Education
ISBN 13 : 9780273681182
Total Pages : 738 pages
Book Rating : 4.6/5 (811 download)

DOWNLOAD NOW!


Book Synopsis International Financial Reporting by : Clare B. Roberts

Download or read book International Financial Reporting written by Clare B. Roberts and published by Pearson Education. This book was released on 2005 with total page 738 pages. Available in PDF, EPUB and Kindle. Book excerpt: Fully updated to reflect the ongoing changes in international accounting standards, International Financial Reporting contrasts the processes of convergence on global harmonisation with the continuing causes of national diversity in accounting and accountability. It analyses the work of the International Accounting Standards Board in setting internationally applied standards (IFRS) of measurement and disclosure. Key Features Chapters on research in international accounting, commended by users of previous editions. Coverage of use of accounting information by global market participants. Includes examples of accounting practices drawn from the published accounts and reports of multinational companies such as Heineken, Kingfisher, Kodak and Wal-Mart. A chapter on 'issues in multinational accounting' provides a comparative discussion of national practices in relation to IFRS. New to this edition Increased focus on accountability in corporate reporting, particularly the impact of the Sarbanes-Oxley Act. Focus on the whole annual report including narrative reporting The development of financial reporting practices across Europe is integrated in one chapter with particular reference to Poland as the largest economy entering the EU in the 2004 enlargement. International Financial Reporting: A Comparative Approach is ideal for advanced undergraduate and postgraduate students of accounting and international business, studying in any country throughout the world. Clare Roberts BSc MSc PhD is Professor of Accounting at the University of Aberdeen. She has held permanent teaching positions in the UK at Glasgow and Exeter Universities, and visiting positions in the US at Texas A & M University and the University of California Santa Barbara, and in Australia at Newcastle University, New South Wales. Pauline Weetman BA (Oxon) BSc PhD CA is Professor of Accounting at the University of Strathclyde and was formerly Dean of Faculty and Professor of Accounting at Heriot-Watt University. She received the British Accounting Association's Distinguished Academic Award in 2005. Paul Gordon BA MA FCA is Lecturer in Accounting and Finance at Heriot-Watt University, having held positions at Glasgow, Aberdeen and Wales (Bangor).

The Practitioner's Guide to the Sarbanes-Oxley Act

Download The Practitioner's Guide to the Sarbanes-Oxley Act PDF Online Free

Author :
Publisher : American Bar Association
ISBN 13 :
Total Pages : 838 pages
Book Rating : 4.F/5 ( download)

DOWNLOAD NOW!


Book Synopsis The Practitioner's Guide to the Sarbanes-Oxley Act by : John J. Huber

Download or read book The Practitioner's Guide to the Sarbanes-Oxley Act written by John J. Huber and published by American Bar Association. This book was released on 2004 with total page 838 pages. Available in PDF, EPUB and Kindle. Book excerpt:

A Director's Guide to Corporate Financial Reporting

Download A Director's Guide to Corporate Financial Reporting PDF Online Free

Author :
Publisher : Business Expert Press
ISBN 13 : 9781606491324
Total Pages : 125 pages
Book Rating : 4.4/5 (913 download)

DOWNLOAD NOW!


Book Synopsis A Director's Guide to Corporate Financial Reporting by : Krista Fiolleau

Download or read book A Director's Guide to Corporate Financial Reporting written by Krista Fiolleau and published by Business Expert Press. This book was released on 2010-02-15 with total page 125 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is designed for corporate directors and senior executives who want to gain a better understanding of accounting. Corporate directors and managers are under pressure from recent changes in the law (especially The Sarbanes-Oxley Act 2002) and demands by shareholders and the public to be more informed, vigilant and involved in the governance of business organizations.

Principles of Accounting Volume 1 - Financial Accounting

Download Principles of Accounting Volume 1 - Financial Accounting PDF Online Free

Author :
Publisher :
ISBN 13 : 9781680922912
Total Pages : 1056 pages
Book Rating : 4.9/5 (229 download)

DOWNLOAD NOW!


Book Synopsis Principles of Accounting Volume 1 - Financial Accounting by : Mitchell Franklin

Download or read book Principles of Accounting Volume 1 - Financial Accounting written by Mitchell Franklin and published by . This book was released on 2019-04-11 with total page 1056 pages. Available in PDF, EPUB and Kindle. Book excerpt: The text and images in this book are in grayscale. A hardback color version is available. Search for ISBN 9781680922929. Principles of Accounting is designed to meet the scope and sequence requirements of a two-semester accounting course that covers the fundamentals of financial and managerial accounting. This book is specifically designed to appeal to both accounting and non-accounting majors, exposing students to the core concepts of accounting in familiar ways to build a strong foundation that can be applied across business fields. Each chapter opens with a relatable real-life scenario for today's college student. Thoughtfully designed examples are presented throughout each chapter, allowing students to build on emerging accounting knowledge. Concepts are further reinforced through applicable connections to more detailed business processes. Students are immersed in the "why" as well as the "how" aspects of accounting in order to reinforce concepts and promote comprehension over rote memorization.

Study of the Sarbanes-Oxley Act of 2002 Section 404

Download Study of the Sarbanes-Oxley Act of 2002 Section 404 PDF Online Free

Author :
Publisher : DIANE Publishing
ISBN 13 : 1437924549
Total Pages : 139 pages
Book Rating : 4.4/5 (379 download)

DOWNLOAD NOW!


Book Synopsis Study of the Sarbanes-Oxley Act of 2002 Section 404 by : Barry Leonard

Download or read book Study of the Sarbanes-Oxley Act of 2002 Section 404 written by Barry Leonard and published by DIANE Publishing. This book was released on 2011-05 with total page 139 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Public Co. Accounting Reform and Investor Protection Act, otherwise known as the Sarbanes-Oxley Act, was enacted in July 2002 after a series of high-profile corp. scandals involving Enron and Worldcom. Section 404(a) of the Act requires management to assess and report on the effectiveness of internal control over financial reporting. It also requires that an independent auditor attest to management¿s assessment of the effectiveness of those controls. Efforts to reduce the costs while retaining the effectiveness of compliance resulted in a series of reforms in 2007. This report presents an analysis of data from publicly traded co. collected from a survey of financial exec. of co. with Section 404 experience. Charts. This is a print on demand report.

Research in Accounting Regulation

Download Research in Accounting Regulation PDF Online Free

Author :
Publisher : Elsevier
ISBN 13 : 0080569692
Total Pages : 333 pages
Book Rating : 4.0/5 (85 download)

DOWNLOAD NOW!


Book Synopsis Research in Accounting Regulation by : Gary Previts

Download or read book Research in Accounting Regulation written by Gary Previts and published by Elsevier. This book was released on 2008-04-09 with total page 333 pages. Available in PDF, EPUB and Kindle. Book excerpt: Research in Accounting Regulation

The Enron scandal and the Sarbanes-Oxley-Act

Download The Enron scandal and the Sarbanes-Oxley-Act PDF Online Free

Author :
Publisher : GRIN Verlag
ISBN 13 : 3640386000
Total Pages : 19 pages
Book Rating : 4.6/5 (43 download)

DOWNLOAD NOW!


Book Synopsis The Enron scandal and the Sarbanes-Oxley-Act by : Andreas Bauer

Download or read book The Enron scandal and the Sarbanes-Oxley-Act written by Andreas Bauer and published by GRIN Verlag. This book was released on 2009-07-28 with total page 19 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seminar paper from the year 2009 in the subject Business economics - Miscellaneous, grade: keine, University of Applied Sciences Hof, language: English, abstract: The downfall of Enron was one of the most momentous corporate scandals and bankruptcies in the history of the United States of America. This assignment deals with the timeline of Enron’s collapse and introduces the main charges against the company and it’s Board of Directors. Ultimately, the Sarbanes-Oxley Act will be presented as major legislative response to this corporate fraud, before concluding with weighing the costs and benefits of this large-scale legislative project. -This paper provides a fundamental overview of Enron's collapse and the effects of the Sarbanes-Oxley-Legislation-

Advances in Quantitative Analysis of Finance and Accounting (New Series,2013) Vol.11

Download Advances in Quantitative Analysis of Finance and Accounting (New Series,2013) Vol.11 PDF Online Free

Author :
Publisher : Center for PBBEFR & Airiti Press
ISBN 13 : 9866286657
Total Pages : pages
Book Rating : 4.8/5 (662 download)

DOWNLOAD NOW!


Book Synopsis Advances in Quantitative Analysis of Finance and Accounting (New Series,2013) Vol.11 by : Cheng F. Lee

Download or read book Advances in Quantitative Analysis of Finance and Accounting (New Series,2013) Vol.11 written by Cheng F. Lee and published by Center for PBBEFR & Airiti Press. This book was released on 2013-12-01 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Advances in Quantitative Analysis of Finance and Accounting (New Series) is an annual publication designed to disseminate developments in the quantitative analysis of finance and accounting. The publication is a forum for statistical and quantitative analyses of issues in finance and accounting as well as applications of quantitative methods to problems in financial management, financial accounting, and business management. The objective is to promote interaction between academic research in finance and accounting and applied research in the financial community and the accounting profession.

The Sarbanes-Oxley Debacle

Download The Sarbanes-Oxley Debacle PDF Online Free

Author :
Publisher : A E I Press
ISBN 13 : 9780844771946
Total Pages : 0 pages
Book Rating : 4.7/5 (719 download)

DOWNLOAD NOW!


Book Synopsis The Sarbanes-Oxley Debacle by : Henry N. Butler

Download or read book The Sarbanes-Oxley Debacle written by Henry N. Butler and published by A E I Press. This book was released on 2006 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The authors argue that the Sarbanes-Oxley Act of 2002 (SOX) is a colossal failure, yet seek to salvage some lessons from the ruins of SOX.

Earnings Management

Download Earnings Management PDF Online Free

Author :
Publisher : Springer Science & Business Media
ISBN 13 : 0387257713
Total Pages : 582 pages
Book Rating : 4.3/5 (872 download)

DOWNLOAD NOW!


Book Synopsis Earnings Management by : Joshua Ronen

Download or read book Earnings Management written by Joshua Ronen and published by Springer Science & Business Media. This book was released on 2008-08-06 with total page 582 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a study of earnings management, aimed at scholars and professionals in accounting, finance, economics, and law. The authors address research questions including: Why are earnings so important that firms feel compelled to manipulate them? What set of circumstances will induce earnings management? How will the interaction among management, boards of directors, investors, employees, suppliers, customers and regulators affect earnings management? How to design empirical research addressing earnings management? What are the limitations and strengths of current empirical models?

Organizational Strategy, Structure, and Process

Download Organizational Strategy, Structure, and Process PDF Online Free

Author :
Publisher : Stanford University Press
ISBN 13 : 0804767173
Total Pages : 424 pages
Book Rating : 4.8/5 (47 download)

DOWNLOAD NOW!


Book Synopsis Organizational Strategy, Structure, and Process by : Raymond E. Miles

Download or read book Organizational Strategy, Structure, and Process written by Raymond E. Miles and published by Stanford University Press. This book was released on 2003-03-26 with total page 424 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Books and articles come and go, endlessly. But a few do stick, and this book is such a one. Organizational Strategy, Structure, and Process broke fresh ground in the understanding of strategy at a time when thinking about strategy was still in its early days, and it has not been displaced since." —David J. Hickson, Emeritus Professor of International Management & Organization, University of Bradford School of Management Originally published in 1978, Organizational Strategy, Structure, and Process became an instant classic, as it bridged the formerly separate fields of strategic management and organizational behavior. In this Stanford Business Classics reissue, noted strategy scholar Donald Hambrick provides a new introduction that describes the book's contribution to the field of organization studies. Miles and Snow also contribute new introductory material to update the book's central concepts and themes. Organizational Strategy, Structure, and Process focuses on how organizations adapt to their environments. The book introduced a theoretical framework composed of a dynamic adaptive cycle and an empirically based strategy typology showing four different types of adaptation. This framework helped to define subsequent research by other scholars on important topics such as configurational analysis, organizational fit, strategic human resource management, and multi-firm network organizations.

Managing Reality

Download Managing Reality PDF Online Free

Author :
Publisher : Emerald Group Publishing
ISBN 13 : 1780526199
Total Pages : 250 pages
Book Rating : 4.7/5 (85 download)

DOWNLOAD NOW!


Book Synopsis Managing Reality by : Cheryl R. Lehman

Download or read book Managing Reality written by Cheryl R. Lehman and published by Emerald Group Publishing. This book was released on 2013-10-08 with total page 250 pages. Available in PDF, EPUB and Kindle. Book excerpt: The 16th volume scrutinizes the role and influence of accounting within the social struggles of our time, in fields such as ethics, sustainability, and education. The research reveals the ability of using the discipline as a tool for affirmation and empowerment within governance, politics, and social practice.

Management Through Accounts

Download Management Through Accounts PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 880 pages
Book Rating : 4.:/5 (89 download)

DOWNLOAD NOW!


Book Synopsis Management Through Accounts by : James Harris Bliss

Download or read book Management Through Accounts written by James Harris Bliss and published by . This book was released on 1924 with total page 880 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Accounting Theory

Download Accounting Theory PDF Online Free

Author :
Publisher : SAGE
ISBN 13 : 1412953456
Total Pages : 697 pages
Book Rating : 4.4/5 (129 download)

DOWNLOAD NOW!


Book Synopsis Accounting Theory by : Harry I. Wolk

Download or read book Accounting Theory written by Harry I. Wolk and published by SAGE. This book was released on 2008 with total page 697 pages. Available in PDF, EPUB and Kindle. Book excerpt: Presents complex materials in a clear and understandable manner. Incorporating the latest accounting standards and presenting the most up-to-date accounting theory from the top academic journals in accounting and finance throughout the world.