Auditing

Demonstrating Professional Skepticism: Insights from Recent Research for Auditors of Financial Statements (March 2015)

Related Parties, Then and Now: An Analysis and Review in Light of Auditing Standard 18 (February 2015)

Evaluating Financial Fraud Risk During Audit Planning (October 2014)

Measuring and Communicating Audit Quality: The New AQIs

The PCAOB’s Second Inspections of Foreign Auditors

Effectively Applying Professional Skepticism to Improve Audit Quality: Learning from Past Audit Failures

Impairments of Long-Lived Assets: A Comparison under the ASC and IFRS

The PCAOB’s Proposed New Audit Report: Analyzing the New Language and Elements (April 2014)

A New Understanding in Transnational Audit Regulation: Exploring the State of Relations between U.S. Regulators and China (April 2014)

Quality Control Criticisms in PCAOB Inspection Reports: Analyzing the Characteristics of Triennial Firms with and without Deficiencies

The External Confirmation Process: New Guidance under the Clarified Audit Standards (January 2014)

Major Changes for Broker/Dealer Audits: Preparing for PCAOB Inspections, More Rigorous Auditing Standards, and Additional Reporting Requirements (December 2013)

Mandatory Firm Rotation and Partner Signing: Is There a Relationship between Recent Proposals to Improve Audit Quality? (August 2013)

Using PCAOB Settled Disciplinary Orders to Improve Audit Quality Education
(July 2013)

Quality Control Defects in Smaller Firms’ PCAOB Inspection Reports: An Updated Analysis (June 2013)

Effective Audit Report Writing: Following the Objective-Based Approach (April 2013)

The Effect of the Clarified Standards on Auditors’ Reports: Sample Changes in the Format and Content of a Single-Year Report (March 2013)

The Question of Mandatory Audit Firm Rotation: Would Investors Benefit? (January 2013)

Material Weaknesses in Internal Control Related to the Statement of Cash Flows (December 2012)

PCAOB Auditor Inspections and Foreign Auditors: Questions about Audit Quality (November 2012)

Audit Fee Patterns of Big Four and Non–Big Four Firms: A Study of the Potential Effects of Auditing Standard 5 (October 2012)

Material Internal Control Weakness Reporting Since the Sarbanes-Oxley Act
(August 2012)

The Transformation of Internal Auditing: Challenges, Responsibilities, and Implementation (August 2012)

Cognitive Biases in Audit Engagements: Errors in Judgment and Strategies for Prevention
(June 2012)

Audit Firm Changes Post-Sarbanes Oxley: Impact on the Market for Public Company Audits (May 2012)

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)

Accounting
Case Studies in the New Revenue Recognition Guidance
(March 2015)

A New Era for Private Company Accounting Standards: Changes in Long-standing Practices for Goodwill (January 2015)

Preparing for the Looming Changes in Lease Accounting: A Technological Solution for the Informational Problem (January 2015)

Employment Contracts with Post-Employment Obligations (December 2014)

Qualitative Assessment of Impairment for Goodwill and Other Indefinite-Lived Intangibles (June 2014)

The Next Step for Revenue Recognition: Examining the New Principles-Based Five-Step Model (October 2013)

Proposed Changes to Lease Accounting under FASB’s Exposure Draft: Implications and Preparatory Steps for Lessees (June 2013)

Debt Restructurings in Nontroubled Situations: Carefully Navigating the Relevant Guidance (April 2013)

The Presentation of Other Comprehensive Income: FASB’s Recent and Proposed Changes (March 2013)

Valuing Inventory at the Lower of Cost or Market: Considering the Challenges Involved (January 2013)

A New Reality Ahead for Pension Accounting?: The Recession’s Aftermath and IAS 19R Prompt Changes in Accounting Practices (October 2012)

The Two-Class Stock Method for Calculating Earnings per Share: Stock Compensation Awards as Participating Securities (August 2012)

Employee Stock Purchase Plans and the Calculation of Basic and Diluted Earnings per Share (May 2012)

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)

Assurance Services
Understanding the Basics of Crowdfunding: How CPAs Can Add Value to Companies and Investors
(November 2014)

Levels of Assurance under the SSAEs: A Quick Reference Guide (July 2014)

Banking
Implications of the Volcker Rule: Accounting Treatments for Investments in Debt Securities (June 2014)

Financial Accounting
Derivatives: New Disclosures Required (Novemner 2008)

Financial Reporting
The SEC’s Regulation Fair Disclosure and Social Media: Investigation of Netflix Provides Further Guidance for Corporate Communications(November 2014)

What CPAs Need to Know about the FRF for SMEs (October 2014)

Is the Sarbanes-Oxley Act Working? (April 2014)

The Effect of FIN 48 on Financial Reporting: Lessons from the First Five Years
(April 2014)

The Evolution of Sustainability Reporting: Utilizing the GRI’s Latest Guidelines and Looking to Integrated Reporting (March 2014)

Reporting and Disclosures Using Non-GAAP Financial Measures (March 2014)

The AICPA’s Financial Reporting Framework for Small and Medium-Sized Entities: Examining Its Key Features (October 2013)

Accounting for the Cost of Unused Capacity in an Economic Downturn: Companies’ Responses to SFAS 151 (May 2013)

Early Extinguishment of Debt: Rational Debt Management or Earnings Management? (May 2013)

Disclosures on Derivatives and Hedging Transactions: A Review of Best Practices (October 2012)

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)

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

Standards Setting
An Overview of Current Financial Reporting Frameworks: Options for Public and Private Companies
(February 2015)

Disclosure of the Engagement Partner in the Audit Report: An International Perspective on the PCAOB Proposal (January 2015)

Reporting Preferences under the Comprehensive Income Standard: Examining Its Use in Practice (May 2014)

Proposed Conceptual Changes in Financial Reporting: The Problem of Competing Frameworks and Disclosure Overload (February 2014)

A Better Approach to Lease Accounting: Fixing the Shortcomings of the Proposed Rules (September 2013)

Is IFRS for SMEs a Beneficial Alternative for Private Companies?: The IASB’s Comprehensive Review (February 2013)

Accounting for Leases under the Forthcoming Exposure Draft: Will Businesses Welcome the Guidance? (January 2013)

The New Environment for Climate Change Disclosures (December 2012)

Upward Revaluation of Nonfinancial Assets: Should It Be Available in U.S. GAAP? (November 2012)

The Controversy over Private Company Reporting Standards: Recommendations of the Blue Ribbon Panel and the Financial Accounting Foundation’s Response Spark New Debate (July 2012)

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)

SEC Practice
Corporate Ethics and the Rights of Whistleblowers
(February 2015)

The Dodd-Frank Act’s Conflict Minerals Provision: What CPAs Should Know about the SEC’s Final Rule

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

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

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

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
PCAOB International Inspections: Descriptive Evidence from PCAOB Reports
(January 2014)

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

International Accounting
Measurement of Loans and Origination Fees: A Comparison of U.S. GAAP and IFRS

Converting Financial Statements from U.S. GAAP to IFRS: A Comprehensive Illustration (January 2014)

Accounting for Joint Ventures Moves Closer to Convergence: Are Financial Statement Users Better Off? (February 2013)

The Potential Implications of Revised IAS 19:Are Changes to Pension Accounting Coming to U.S. GAAP? (September 2012)

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)

Employee Benefits Plans
Premium Stabilization Reserves: A Case of a Missed Liability

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

Government Accounting
The Increasing Relevance of GASB Statement 58: Municipal Bankruptcies Present an Opportunity for CPAs

The Changing Face of Governmental Financial Reporting

The New Face of Government Balance Sheets: Illustrating the Changes under GASB Statements 63 and 65

The New Reporting Standard for Government Combinations: Understanding GASB Statement 69

Bridging the Government Pension Reporting Gap: The Effects of New GASB Standards on Government Pension Accounting (August 2013)

Defined Benefit Pension Plans: Understanding the Differences Between
the Public and Private Sector
(September 2012)

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

Internal Control Weaknesses in Local Government (July 2011)

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)

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

Internal Controls
COSO’s Internal Control—Integrated Framework: Updating the Original Concepts for Today’s Environment
(October 2013)

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

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

 

 

 

 

 

 

 

 

 

 

 




 

 

 

 



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