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pt. 1. The general frame of reference -- pt. 2. Some specific issues facing accounting and auditing practice -- pt. 3 …
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The Sarbanes-Oxley Act has had a significant impact on the accounting profession since its enactment in 2002 … requirements of the Act. This article examines the effect the Sarbanes-Oxley Act has had on the outsourcing of accounting services … and data control and security issues that result from outsourcing accounting services. The authors report on interviews …
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In 2001, the US moved to regulate internal control reporting by management and auditors. While some jurisdictions have followed the lead of the US, many others have not. An important question, therefore, is the relevance of internal control to stakeholders. The more specific issue of the...
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compares the various internal control methods used in China and the USA, namely, operation and management-focused versus … title will appeal to students, academics and accounting professionals interested in internal control (risk management …), accounting, auditing and corporate finance, regulation and governance" …
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Continuing the search for greater reflectivity regarding accounting's role in society, this volume identifies the many … ways accounting contributes to knowledge creation and the consequences in socio-economic realms. …? Exploring the "Gap" between Accounting Practice and Academia and Providing a Theory for Why it Exists -- Introduction …
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