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WHERE AUDITORS FEAR TO TREAD - Internal auditors should be proactive in educating companies on the perils of earnings management and in searching for signs of its use.
Clikeman, Paul M. - In: The internal auditor : journal of the Institute of … 60 (2003) 4, pp. 75-79
Persistent link: https://www.econbiz.de/10006761220
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The rise and fall of Heilig–Meyers
Clikeman, Paul M. - In: Journal of accounting education 23 (2005) 4, pp. 215-231
Persistent link: https://www.econbiz.de/10006956466
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J&K Fitness Supply Company: Auditing Inventory
Clikeman, Paul M. - In: Accounting Education 21 (2012) 2, pp. 161-170
This case provides auditing students with an opportunity to perform substantive tests of inventory using realistic-looking source documents. The learning objectives are to help students understand: (1) the procedures auditors perform in order to test inventory; (2) the source documents used in...
Persistent link: https://www.econbiz.de/10010621636