Auditing

Using CAATTs in Preliminary Analytical Review to Enhance the Auditor's Risk Assessment (May 2008)

Auditors' Responsibilities with Respect to Fraud: A Possible Shift? (February 2008)

Current Research Questions on Internal Control over Financial Reporting Under Sarbanes-Oxley (February 2008)

Auditor Resignations and Dismissals (January 2008)

Implementing the New ASB Risk Assessment Audit Standards (June 2007)

Lessons Learned from Section 404 of the Sarbanes-Oxley Act (June 2007)

Critical Accounting Estimates for Share-Based Payment Arrangements (June 2007)

Does Disclosure of Nonattest Services in the Audit Report Matter? (April 2007)

Has Sarbanes-Oxley Led to a Chilling in the U.S. Cross-Listing Market? (March 2007)

PCAOB Rules on Independence and Personal Tax Services (February 2007)

Can Audit Committees Prevent Management Fraud? (January 2007)

Ups and Downs of Audit Fees Since the Sarbanes-Oxley Act (October 2006)

Reducing SOX Section 404 Compliance Costs Via a Top-Down, Risk-Based Approach (August 2006)

Reducing SOX Section 404 Compliance Costs (July 2006)

Adding Significant Value with Internal Controls (June 2006)

Assessing Materiality (June 2006)

Revisiting the Ripple Effects of the Sarbanes-Oxley Act (May2006)

Automating the Confirmation Process (April 2006)

Limitations of Section 404 of the Sarbanes-Oxley Act (March 2006)

Principles-Based Accounting (February 2006)

Weighing the Public Interest (January 2006)

How Reliable Is Haphazard Sampling? (January 2006)

Auditor's Need for a Cooling-off Period (December 2005)

The Use of Control Self-Assessment by Independent Auditors (December 2005)

The Nature and Disclosure of Fees Paid to Auditors (November 2005, Special Issue)

An Inside Look at Auditor Changes (November 2005, Special Issue)

A Conversation with COSO Chairman Larry Rittenberg (November 2005, Special Issue)

The Past and Future of Reasonable Assurance (November 2005, Special Issue)

Auditors' Reactions to Sarbanes-Oxley and the PCAOB (November 2005, pecial Issue)

The Sarbanes-Oxley Certification Requirement: Analyzing the Comments (November 2005, Special Issue)

Should Sarbanes-Oxley Reforms Extend to Nonpublic Companies? (November 2005 ,Special Issue)

Current SEC and PCAOB Developments (November 2005)

Audit Committee Reports Before and After Sarbanes-Oxley (October 2005)

Review Methods Matter (September 2005)

The Role of Audit Committees in the Public Sector (August 2005)

Toward Improved Internal Controls (June 2005)

Audit Documentation: It's a Whole New World (June 2005)

CPAs' Perceptions of the Impact of SAS 99 (June 2005)

Exploring PCAOB Auditing Standard 2: Audits of Internal Control (May 2005)

Monetary-Unit Sampling Using Microsoft Excel (May 2005)

Corporate Transparency:Code of Ethics Disclosures (April 2005)

Auditor Changes and Restatements (March 2005)

Interviewing as an Auditing Tool (February 2005)

Foundations in Auditing and Digital Evidence (January 2005)

Audit Firm Rotation and Audit Quality (January 2005)

Auditor Rotation and the Quality of Audits (December 2004)

Audit Committee Responsibilities (November 2004)

Elements of Sampling: The Population, the Frame, and the Sampling Unit (November 2004)

Before and After Enron: CPAs' Views on Auditor Independence (November 2004)

PCAOB Enforcement: What to Expect (September 2004)

Statistical Sampling Revisited (May 2004)

The Going-Concern Assumption Revisited: Assessing a Company's Future Viability (May 2004)

Using Disclaimers in Audit Reports (April 2004)

Accounting
Mortgage-Backed Securities and Fair-Value Accounting (May 2008)

Accounting for Nonmonetary Exchanges Conceptual and Practical Implications of SFAS 153 (February 2008)

Consolidated Financial Statements (February 2008)

Analysis of SFAS 157, Fair Value Measurements (January 2008)

Post-Sarbanes-Oxley Audit Planning (October 2007)

Accounting for the Purchase of Life Settlement Contracts (September 2007)

Understanding Disclosures of Postretirement Healthcare Obligations (September 2007)

Accounting for Accelerated Share Repurchase Programs (August 2007)

Displaying the Funding Status of Postretirement Plans (July 2007)

How the Fair Value Option with Simplify Accounting for Some Hedging Transactions (May 2007)

Freestanding Warrants and Embedded Conversion Options (April 2007)

The Cash Flow Statement: Problems with The Current Rules (March 2007)

Auditors' Responsibilities Formalized Under SAS 109 (February 2007)

Extraordinary Items:Time to Eliminate the Classification (February 2007)

Increased Clarity in Accounting for Operating Leases (December 2006)

New Pension Accounting Rules: Defusing The Retirement Time Bomb (November 2006)

Accounting Practices in U.S. Public Companies (November 2006)

Is Diluted EPS Becoming More Art Than Fact? (September 2006)

A New Lease on Life (September 2006)

Using Lattice Models to Value (September 2006)

Consolidation of Variable-Interest Entities (August 2006)

Revenue Recognition Revolutionized (July 2006)

Radio Frequency Identification and How to Capitalize on It (July 2006)

Accounting Shenanigans on the Cash Flow Statement (March 2006)

SFAS 154: Accounting Changes and Error Corrections (March 2006)

Accounting for Asset Retirement Obligations (December 2005)

Earnings Quality: It's Time to Measure and Report (November 2005)

Reporting Employee Stock Option Expenses: Is the Debate Over? (November 2005)

New Pension Disclosure Rules (October 2005)

Recent Controversies in Accounting for Operating Leases and Leasehold Improvements (October 2005)

Basic Principles in the New Accounting for Stock Options (September 2005)

Accounting for Stock Options (August 2005)

What's New in Pension Disclosure for Nonpublic Entities? (August 2005)

The Two-Class Method for EPS: Theory, Rule, and Implementation (July 2005)

FASB Interpretation 46(R): Consolidation Required in Unexpected Situations (June 2005)

Accounting Standards Setting: Inconsistencies in Existing GAAP (May 2005)

Foreign Currency Forward Contract Hedges of Exposed Assets/Liabilities (April 2005)

Revenue Recognition for Software Products with Multiple Deliverables (April 2005)

Company-Owned Life Insurance in Business Combinations and Goodwill Testing (March 2005)

Performing and Documenting Review Engagements (February 2005)

Compensation Plans and the New Stock Option Accounting Rules (January 2005)

Comprehensive Income: Reporting Preferences of Public Companies (November 2004)

The Effect of the New Goodwill Accounting Rules on Financial Statements (October 2004)

Accounting for Special Purpose Entities Revised: FASB Interpretation 46(R) (July 2004)

Transitioning to the Fair Value Method (June 2004)

An Extraordinary Decision Leads to Extraordinary Changes (June 2004)

Stock Option Accounting: Defying the Usual Answers (May 2004)

New Guidance for Compilation and Review Engagements (April 2004)

Assurance Services
New Guidance for Review Engagements: SSARS 10 (August 2005)

Fraud Requirements in SSARS 10 (April 2006)

Financial Accounting
New Accounting Rules for Defined Benefit Pension Plans (March 2008)

Variances, Incentives, and SFAS 151 (September 2007)

New Accounting Rules for Postretirement Benefits (January 2007)

Valuing Employee Stock Options Using a Lattice Model (December 2004)

Financial Reporting
Reporting Critical Accounting Policies (December 2007)

Gift Cards and Financial Reporting (November 2007)

The SEC's New Rules on Executive Compensation (July 2007)

Financial-Reporting Effects of Uncertain Tax Positions (March 2007)

A Test of Controls (August 2004)

Standards Setting
Will the Real Business Valuation Standards Please Stand Up? (January 2008)

Improving How Auditing Standards Are Issued (November 2007)

Building the Foundations of Financial Reporting: The Conceptual Framework (August 2007)

GAAP Requirements for Nonpublic Companies (May 2006)

Fair-Value Accounting (April 2006)

Defining Principles-Based Accounting Standards (August 2004)

SEC Practice
Is the SEC a Tough Enough Watchdog? (December 2007)

Sarbanes-Oxley Section 404 and Internal Controls (October 2007)

Current SEC and PCAOB Developments (September 2004)

Security
Reducing the Threat Levels for Accounting Information Systems (May 2007)

Regulation of the Profession
Sarbanes-Oxley, Accounting Scandals, and State Accountancy Boards (September 2007)

Software
Accounting Software Selection and User Satisfaction (May 2007)

International Accounting
International Convergence: The Case of Accounting for Business Combinations (April 2008)

Widespread Acceptance of IFRS Continues (March 2008)

Remember Foreign Exchange Fluctuations When Reporting and Analyzing Operating Results (January 2008)

Dual Reporting Under U.S. GAAP and IFRS (December 2007)

International Standards for Small and Medium-Sized Entities (October 2007)

The Roadmap to Global Accounting Convergence (October 2006)

The Quest for Transparency in Financial Reporting (September 2006)

The Joint Business Combinations Project (January 2006)

Accounting and Reporting for Financial Instruments: International Developments (February 2005)

Developments in International Standards Setting: Equity-Based Compensation (November 2004)

The PCAOB and Convergence of the Global Auditing and Accounting Profession (September 2004)

Pension Accounting
Pension Accounting: The Continuing Evolution (October 2004)

Government Accounting
Intangibles: Governments' Forgotten Capital Assets (April 2008)

Unrest in Government Accounting (March 2008)

Municipalities Get a Healthy Dose of Reality on Postemployment Benefits (April 2007)

GASB Statements 34 and 41 (March 2005)

Internal Controls
Improving Internal Control Over Financial Reporting (April 2008)

Reporting on Internal Control Over Financial Reporting (November 2006)

Guidance for Smaller Public Companies Reporting on Internal Controls (September 2006)