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TALKING WITH THE AUDITOR - SAS no. 85, Management Representations, supersedes SAS no. 19, Client Representations, with new guidance. There are a few new bells and whistles, includi...
Gibson, Kim M.; Gerson, James S. - In: Journal of accountancy : publication of the American … 185 (1998) 3, pp. 63-65
Persistent link: https://www.econbiz.de/10005902971
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THE ONCE AND FUTURE AUDITORS - SAS no. 84 provides new guidance on predecessor and successor auditors' responsibilities when auditors change.
Gibson, Kim M.; McEachern, Stephen M. - In: Journal of accountancy : publication of the American … 185 (1998) 2, pp. 63-66
Persistent link: https://www.econbiz.de/10005903164
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NEW STANDARDS AUER QUALITY CONTROL SYSTEMS - Because the existing standards did not address some important issues that CPA firms should consider, the American Institute of CPAs' au...
Barber, Barry; Gibson, Kim M. - In: Journal of accountancy : publication of the American … 182 (1996) 2, pp. 67-72
Persistent link: https://www.econbiz.de/10005909620
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Fraud Prevention - MANAGEMENT IS RESPONSIBLE, TOO - Recognizing the role of corporate managers in preventing illegal activities, the ASB included as an exhibit with SAS no. 99 a do...
Thomas, Arleen R.; Gibson, Kim M. - In: Journal of accountancy : publication of the American … 195 (2003) 4, pp. 53-56
Persistent link: https://www.econbiz.de/10005887091
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An analysis of the relationship between accounting restatements and quantitative benchmarks of audit planning materiality
Chen, Hanmei; Pany, Kurt; Zhang, Jian - In: Review of accounting & finance 7 (2008) 3, pp. 236-251
Persistent link: https://www.econbiz.de/10003765029
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Principles of auditing & other assurance services
Whittington, Ray - 2010 - 17. ed., internat. student ed.
Persistent link: https://www.econbiz.de/10003769646
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An examination of the association between gender and reporting intentions for fraudulent financial reporting
Kaplan, Steven E.; Pany, Kurt; Samuels, Janet; Zhang, Jian - In: Journal of business ethics : JOBE 87 (2009) 1, pp. 15-30
Persistent link: https://www.econbiz.de/10003866503
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An examination of the effects of procedural safeguards on intentions to anonymously report fraud
Kaplan, Steven E.; Pany, Kurt; Samuels, Janet A.; … - In: Auditing : a journal of practice & theory 28 (2009) 2, pp. 273-288
Persistent link: https://www.econbiz.de/10003910741
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Internal control audits : judges' perceptions of the credibility of the financial reporting process and likely auditor liability
Jennings, Marianne M.; Pany, Kurt; Reckers, Philip M. J. - In: Advances in accounting : a research annual 24 (2008) 2, pp. 182-190
Persistent link: https://www.econbiz.de/10008700103
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An examination of anonymous and non-anonymous fraud reporting channels
Kaplan, Steven E.; Pany, Kurt; Samuels, Janet; Zhang, Jian - In: Advances in accounting : a research annual 28 (2012) 1, pp. 88-95
Persistent link: https://www.econbiz.de/10009570833