Auditing
A Guide to Effective Audit Interviews (April 2012)

Public Disclosure of Quality Control Criticisms: Examining PCAOB Inspection Reports to Determine Differences Among Audit Firms (April 2012)

Maximizing the Value of a Risk-Based Audit Plan: Internal Auditors Can Identify and Mitigate Risk (March 2012)

Use of the Extraordinary Item: Recent FASB Guidance in the Context of Current Practice (February 2012)

Causes and Consequences of Recent Auditor Switching: Looking to the Research for Answers (February 2012)

What Do Investors Want from the Standard Audit Report?: Results of a Survey of Investors Conducted by the PCAOB’s Investor Advisory Group
(January 2012)

Auditing Internal Controls in Small Populations (December 2011)

Second-Tier Auditing Firms: Developments and Prospects (June 2011)

Group Audits Under AU 600: An Overview of the Effects
of the New Standard (May 2011)

Management Integrity: The Lynchpin of a GAAS Audit (April 2011)

Goodwill Non-Impairments: Evidence from Recent Research and Suggestions for Auditors (February 2011)

Reporting on Other and Required Supplementary Information in Documents Containing Audited Financial Statements (November 2010)

Guidance on Auditing High-Risk Clients (October 2010)

ARRA and Single Audits: Addressing the Risks and Challenges (May 2010)

Audit Committee Material Weaknesses in Smaller Reporting Companies (December 2009)

Understanding the Changes in Risk Assessment Standards (July 2009)

Auditing in Turbulent Economic Times (May 2009)

The Impact of PCAOB Auditing Standard 5 on Audit Fees (April 2009)

Bank Loan Officers’ Perceptions of Audit Firm Rotation (January 2009)

Quality Control Defects Revealed in Smaller Firms’ PCAOB Inspection Reports (December 2008)

How Do Financial Statement Auditors and IT Auditors Work Together? (November 2008)

Preventing and Detecting Collusive Management Fraud (October 2008)

Analyzing the TJ Maxx Data Security Fiasco (August 2008)

Audit Committee Responsibilities Disclosed Since Sarbanes-Oxley (June 2008)

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
Foreign Currency Forward Contracts and Cash Flow Hedging: Managing the Foreign Exchange Risk (March 2012)

The Continuing Evolution of Accounting for Goodwill (January 2012)

Considering Life After LIFO (November 2011)

The Convergence Project: The Matter of Financial Statement Presentation (September 2011)

Accounting for Stock Options: A Comparative Simulation for Straight-Line
and Graded Vesting Attributions Methods (August 2011)

Measurement of Incentive Stock Option Expense: Is the Issue Settled? (July 2011)

Switching from LIFO: Strategies for Change (April 2011)

Accounting for Deferred Revenue Liabilities in Post–Business Combination Statements (April 2011)

The Going-Concern Assumption: Its Journey into GAAP (February 2011)

Will a New Revenue Model Defer Revenues on Standard Warranties? (January 2011)

Accounting for Bill-and-Hold Transactions: Guidance from Four Standards (December 2010)

No Accounting for Misconduct: Postemployment Benefits Under SFAS 112 and Related Legal Concerns (November 2010)

Revenue Recognition for Cloud-Based Computing Arrangements (November 2010)

Foreign Currency Forward Contracts and Cash Flow Hedging (October 2010)

Price Protection in Financing Transactions May Trigger Fair Value Accounting (October 2010)

Certain Unresolved Ambiguities in Pushdown Accounting (September 2010)

Recent Developments in Fair Value Accounting (August 2010)

The Financial Statement Effects of Capitalizing Operating Leases: Assessing the Impact of the Right-of-Use Model

Accounting for Acquired In-Process R&D Under SFAS 141(R) (July 2010)

Common Interest Realty Associations (June 2010)

Reserves: Misleading Use of Terminology Is Increasing (March 2010)

Protecting and Preserving Net Operating Losses (December 2009)

Expected Life After SAB 107 and SAB 110 (May 2009)

Changes Proposed Under the FASB Exposure Draft on Earnings Per Share (May 2009)

Accounting for Emission Allowances: An Issue in Need of Standards (February 2009)

Accounting for Expenses (January 2009)

Accounting Implications of the Subprime Meltdown (December 2008)

Closing the ‘GAAP Gap’ (December 2008)

Classifying Considerations Given by a Vendor to a Customer (September 2008)

Valuation of Hedge Funds (September 2008)

New Reporting Standards for Noncontrolling Interests (July 2008)

The Case of Interest Rate Swaps and Questions for the Pozen Committee (June 2008)

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
Derivatives: New Disclosures Required (Novemner 2008)

Tax Gross-Up (July 2008)

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
Triple Bottom Line Reporting for CPAs: Challenges and Opportunities in Social Accounting (December 2011)

Testing Goodwill for Impairment: An Optional Consideration of Qualitative Factors (Novemner 2011)

Accounting for Servicing Assets: A Reporting Challenge for Executives and Financial Statement Users (October 2011)

Comprehensive Income Reporting: FASB Decides Location Matters (September 2011)

Restricted Stock Units and the Calculation of Basic and Diluted Earnings per Share (June 2011)

Detecting Cosmetic Earnings Management Using Benford’s Law (February 2011)

Goodwill Impairment: Immediate Write-offs

Returning the Relevancy of the P&L: A Proposed Model (December 2010)

The Value of Good Corporate Disclosure (October 2010)

Did Sarbanes-Oxley Lead to Better Financial Reporting? A Survey of Recent Research (September 2010)

How Blue Chip Companies Fared Under FIN 48 (May 2010)

The Subprime Lending Crisis and Reliable Reporting: Limitations to the Use of Fair Value in Unstable Markets (April 2010)

‘Stealth’ Restatements: An Issue Requiring Attention (April 2010)

A Practical Guide to the New PCAOB Reporting Requirements (February 2009)

A Comparison of CFOs’ and CPAs’ Perceptions of the Sarbanes-Oxley Act and the PCAOB (August 2009)

SEC Rulemaking Affecting Smaller Public Companies (February 2009)

Sox Section 404 Material Weaknesses Related to Revenue Recognition (October 2008)

Six Years of the Sarbanes-Oxley Act (August 2008)

FIN 48: Accounting and Auditing Implications (August 2008)

Living Up to the Spirit of Narrative Reporting Guidance (July 2008)

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)

Fraud
Small Businesses: Know Thy Enemy and Their Methods (October 2009)

Standards Setting
CPAs’ and CFOs’ Perceptions Regarding Principles-Based Versus Rules-Based Accounting Standards (March 2012)

Is Goodwill an Asset? (June 2010)

The Report of the Financial Crisis Advisory Group (February 2010)

Fair Value Changes Ahead (January 2010)

Proposed Changes in Revenue Recognition Under U.S. GAAP and IFRS (December 2009)

Fair Value’s ‘How’ Meets ‘When’ (August 2009)

Fair Value Accounting and the Current Financial Crisis (June 2009)

The Missing Concept: What Happened to the Importance of Matching? (April 2009)

A Guide to Using the Accounting Standards Codification (February 2009)

Are FASB Statements Becoming More Understandable? (February 2009)

Improved Judgment in Financial Accounting: A Principled Approach (January 2009)

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
SEC Comment Letters Related to Internal Control Disclosures (August 2009)

Complying with the SEC’s Compensation Discussion and Analysis Requirements (September 2008)

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
Credit Rating Agency Reform: Insight from the Accounting Profession (November 2011)

Sarbanes-Oxley, Accounting Scandals, and State Accountancy Boards (September 2007)

Software
Accounting Software Selection and User Satisfaction (May 2007)

Business Valuation
Interpreting ‘Legally Permissible’ in Applying Fair Value Guidelines (December 2010)

The Valuation of Earn-outs and AcquiredContingencies Under SFAS 141(R) (March 2009)

International Auditing
Audit Risk and IFRS: Does Increased Flexibility Increase Audit Risk? (June 2009)

International Accounting
Restructuring the Accounting Rules for Restructuring Charges?: IFRS Versus U.S. GAAP (March 2012)

Stock Compensation Under U.S. GAAP and IFRS: Similarities and Differences (February 2012)

Loss Contingencies Face Controversy in Convergence: Amendments to SFAS 5 and IAS 37 Are Rethought Amid Criticism (January 2012)

Accounting Policy Options in IFRS: Weighing the Choices Upon First-Time Adoption (August 2011)

The Convergence of IFRS and U.S. GAAP: What Will the SEC’s Next Step Be? (June 2011)

Conversion from National to International Financial Reporting Standards: The Case of Israel (March 2011)

Are Auditors of Public Companies Prepared for the Transition to IFRS? (March 2011)

IFRS Adoption in the U.S.: Why the Postponement? (November 2010)

How IFRS Convergence Will Affect Accounting for Defined Benefit Plans (September 2010)

Mapping the Road to IFRS: A Survey of CPAs in Public Practice (August 2010)

IFRS Adoption: Some General Issues to Remember (July 2010)

Accounting for Small Businesses: The Role of IFRS (July 2010)

Key Provisions of IFRS for Small and Medium-Sized Entities (May 2010)

Auditing Considerations in an IFRS Reporting Environment (March 2010)

Practical Implications of Fair Value Hedges on Available-for-Sale Debt Securities (March 2010)

A New Paradigm of Reporting: The Basics of International Financial Reporting Standards (January 2010)

The IASB’s Narrative Reporting Project: Exposure Draft on Management Commentary (November 2009)

Planning Ahead for IFRS 1: Initial Adoption of IFRS by U.S. Companies
(October 2009)

The Economic Effects of IFRS Adoption: Investigating the Expected Benefits (March 2009)

Twenty Questions on International Financial Reporting Standards (March 2009)

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)

Corporate Governance
The Dodd-Frank Act Addresses Corporate Governance: Internal Controls, Whistleblower Provisions, and Disclosure Regulations (April 2012)

Government Accounting
Statement of Net Assets or Net Position? A Change in Presentation and Terminology (October 2011)

Internal Control Weaknesses in Local Government (July 2011)

Accounting for Municipal Bankruptcies: An Increasing Occurrence in Uncertain Times (December 2004)

A Long and Winding Road: 25 Years of GASB (February 2010)

Derivative Measurement and Reporting for Governments (November 2009)

Measuring Financial Stress on State and Local Governments (October 2009)

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)

Management Accounting
Variance Analysis Using Throughput Accounting: Better Management Approach to Measuring Results (January 2010)

Internal Controls
Addressing Problems with the Segregation of Duties in Smaller Companies (July 2010)

An Analysis of External and Internal Responses to Material Weaknesses (July 2009)

Remediation of Material Weaknesses Related to Employee Compensation (April 2009)

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)

Forensic Accounting
Reducing the Expectation Gap (June 2008)

Not-for-Profit Organizations
Better Analytical Reviews of Charitable Organizations: Using Financial Ratios and Benchmarks (July 2011)