Stories Collection

  1. Deloitte's (UK) revenue grew almost 5 percent compared with last year while profits a...
  2. Companies struggling to comply with new internal controls regulations in the US have ...
  3. The US Securities & Exchange Commission's (SEC) decision to test the use of tagge...
  4. An agreement between Polaris IA International and the Greater China Accountants Allia...
  5. Filing deadlines for Section 404 of the Sarbanes-Oxley Act need to be extended to ens...
  6. The biggest and most expensive business software systems deliver the lowest levels of...
  7. With public oversight now the equivalent of an accounting catchphrase, the Dutch are ...
  8. US oil and energy services company Halliburton has settled a US Securities & Exch...
  9. The PCAOB has announced it will continue in its effort to review and improve the qual...
  10. The Institute of Chartered Accountants of Scotland (ICAS) wants the UK government to ...
  11. It is inevitable that some audit reports will require qualification next year given t...
  12. US companies are increasing the fees paid to their audit committee members in light o...
  13. While salary increases for US management accountants have slowed, they have not stopp...
  14. Reforms in Italy designed to improve the audit system after the debacle of dairy grou...
  15. The pay gap between the UK public, private and practice sectors has narrowed due to a...
  16. Australian accounting firms are struggling to free themselves from the market's perce...
  17. US INTERNAL auditors are scrambling to meet the November deadline for compliance with...
  18. KPMG CAN remain as MCI's auditor and retain $150 million in fees, a federal bankruptc...
  19. KPMG (ITALY) has informed US company Cell Therapeutics that it no longer believes tha...
  20. ONTARIO'S NEW Public Accounting Act, which grants access to public accounting licence...
  21. THIS APRIL saw the introduction of the new Certified Public Accunting (CPA) Law in Ja...
  22. A CAP on auditor liability is firmly on the agenda after the UK government's decision...
  23. A US federal judge countered recent tax shelter disclosure rulings and found that acc...
  24. Doubts over the European Union's (EU) ability to endorse International Accounting Sta...
  25. THE HEAD of South Africa's Auditing and Assurance Standards Board (AASB) has hailed t...
  26. MORE THAN half of the Canadian accounting firms auditing reporting issuers in the cou...
  27. TWENTY-THREE of the largest US listed companies in the Fortune 100 have a higher than...
  28. THE EUROPEAN Commission (EC) has formally requested that the Italian government chang...
  29. THE EUROPEAN Commission (EC) Directive on Auditing, published in May, could put Irish...
  30. DIRECT ACTION from regulators is needed for French listed companies to improve their ...
  31. AUDITING STANDARDS and the audit board that issues them are now a formal part of the ...
  32. THE INSTITUTE of Chartered Accountants of Scotland (ICAS) favours a "big-bang transit...
  33. THE THREE largest accounting institutes in the UK are discussing a possible merger. A...
  34. REFORMS DESIGNED to improve the auditing system in Italian companies were delayed aft...
  35. ROYAL DUTCH/SHELL submitted a filing to the Securities and Exchange Commission (SEC) ...
  36. AUSTRALIAN COMPANIES have no further excuses for delaying their projects for the tran...
  37. TA: How has Baker Tilly International changed since your time in charge of the networ...
  38. A SHOCK-wave could hit the UK's financial markets if the impact of international acco...
  39. BIG FOUR firm KPMG says that it has encountered a number of obstructions while attemp...
  40. ONE OF the US financial regulator's legal advisers is to leave the regulator and join...
  41. THE HEIGHTENED awareness of audit risks among the biggest accounting firms was illust...
  42. THE HEAD of Ernst & Young (Canada) is stepping down as chairman and chief executi...
  43. AN AUSTRALIAN business consulting firm, Acumen Alliance, has beaten two of the Big Fo...
  44. AS THE debate over derivatives accounting standards continues to rage, the Federation...
  45. AUDITORS IN Italy have escaped the brunt of criticism provoked by a series of financi...
  46. THE GEOGRAPHICAL balance of power at the international standard setter has been maint...
  47. A FORENSIC report into accounting irregularities at HealthSouth was delivered to the ...
  48. PAUL DRUCKMAN, the newly elected president of the Institute of Chartered Accountants ...
  49. FEDERAL PROSECUTORS in the US have intensified their actions against the biggest US a...
  50. ADECCO'S EXECUTIVE chairman will step down at the Swiss group's annual general meetin...
  51. THE US Securities and Exchange Commission (SEC) has requested the American Institute ...
  52. THE INTERNATIONAL Accounting Standards Board (IASB) received a severe setback after f...
  53. THE US audit oversight board unanimously voted in rules related to the oversight of n...
  54. US REGULATORS have warned financial institutions about the risks involved in complex ...
  55. AS TA went to press, the attempt by the EU Commission to persuade EU government repre...
  56. THE NEW president of the UK Chartered Institute of Management Accountants (CIMA) inte...
  57. IN A surprise move, the UK standard setter will parachute in its first former Big Fou...
  58. ACCOUNTING REGULATORS are continuing attempts to wean financial analysts off reliance...
  59. THE US Securities and Exchange Commission (SEC) is conducting an informal inquiry int...
  60. THE INTERNAL Revenue Service (IRS) has won an important battle with KPMG over client ...
  61. BIG FOUR US firm PricewaterhouseCoopers (PwC) will pay $2.4 million to settle a Secur...
  62. UK BIG FOUR accountants are warning listed companies of the need to establish systems...
  63. THE MORAL crusade to clean up the capital markets in the US shows no sign of abating ...
  64. TWO LEADING Canadian accounting institutes have kicked off merger discussions that co...
  65. THE US Senate has ignored resistance from the government and adopted a compromise ame...
  66. THE TAX authorities in Australia, Canada, the UK and the US have established a joint ...
  67. THE US financial regulator has taken the almost unprecedented move of slapping a part...
  68. MEMBERS OF Australia's Financial Reporting Council (FRC) initially feared being perce...
  69. THE BODY that oversees international accounting standard setting slid to an operating...
  70. THE INSTITUTE of Chartered Accountants in England & Wales (ICAEW) chief executive...
  71. THE INSTITUTE of Chartered Accountants in England & Wales (ICAEW) broadly welcome...
  72. THE AUSTRALIAN bank involved in a corporate governance debacle over A$360 million ($2...
  73. THE LAST remaining issues of contention in the Basel II Accord on bank capital adequa...
  74. THE US accounting standard setter's plans to expense employee share options again met...
  75. Alan MacGibbon succeeds Colin Taylor as managing partner and chief executive at Deloi...
  76. THE NUMBER of UK listed companies publishing an Operating and Financial Review (OFR) ...
  77. Australia's oversight body for accounting standard setting is resolutely keeping to t...
  78. OVER-REGULATION in Ireland may drive foreign investors elsewhere and damage local bus...
  79. THE EUROPEAN Commission released revised proposals to create a more competitive and t...
  80. THE FIRST-QUARTER reporting season saw Australian companies extremely focused on the ...
  81. AUDITING FIRMS have welcomed moves by the Japan Corporate Auditors Association (JCAA)...
  82. REGULATORY ATTEMPTS to introduce audits for Japanese listed companies' quarterly earn...
  83. THE RAFT of new corporate governance requirements post-Enron has helped cause US boar...
  84. AUSTRALIAN POLITICIANS have started grilling accountants as hearings commence on the ...
  85. US-LISTED European companies face a staggering 35 percent rise in audit costs to comp...
  86. WHEN LAFFERTY invited me to speak this morning, they asked me to focus a little on th...
  87. IN MANY respects, it doesn't make sense to talk about a UK accounting profession or e...
  88. THE ACCOUNTANCY profession has come a long way since the days before the Institute wa...
  89. "WE'RE SUCCESSFULLY rounding the comer after some indisputably tough times," says Dav...
  90. THERE IS widespread ignorance over the impact new Australian tax consolidation rules ...
  91. THE ALLEGED interference of government bodies in the auditing of troubled banking gro...
  92. THE ONTARIO Securities Commission (OSC) is building up its Continuous Disclosure Team...
  93. KPMG HAS welcomed the draft guidelines issued by the International Accounting Standar...
  94. PRICEWATERHOUSECOOPERS (PwC) stunned the consulting industry at the end of last month...
  95. THE CANADIAN Institute of Chartered Accountants (CICA) has issued two new draft guide...
  96. THE US Securities and Exchange Commission (SEC) is attracting some stiff opposition t...
  97. KPMG AND BDO Seidman are the latest major US accounting firms to come under Internal ...
  98. CANADA'S ACCOUNTING Standards Oversight Council (AcSOC) is about to decide whether th...
  99. SOME OBSERVERS believed it would never happen and many were certain that it would nev...
  100. A PRICEWATERHOUSECOOPERS (PwC) survey has confirmed very little appetite for early ad...
  101. RELIABLE FINANCIAL information is the cornerstone of any efficiently functioning capi...
  102. MONEY LAUNDERING is any process of making the proceeds of drug dealing and serious or...
  103. NEW ANALYSIS has revealed that UK companies will disclose a combined pension deficit ...
  104. CPA AUSTRALIA and the Institute of Chartered Accountants in Australia (ICAA) have ann...
  105. RECENT ACCOUNTING scandals in the US have triggered a turnaround in the International...
  106. THE ACCOUNTING industry let out a collective sigh of relief last month when the UK Go...
  107. BDO HAS announced two member gains in the Central and Eastern Europe region, adding s...
  108. A CERTAIN amount of rivalry has long existed between the two accounting bodies that d...
  109. KPMG ANNOUNCED another bout of job cuts at its UK practice, with over 750 staff set t...
  110. ACCOUNTING PROBLEMS at Rite Aid, the giant pharmacy chain, date back more than a deca...
  111. DELOITTE CONSULTING will go to market as Braxton when it splits off from Deloitte Tou...
  112. THE ENRON and WorldCom accounting scandals may have moved many of these companies to ...
  113. SIR DAVID Tweedie hit out at criticisms of the landmark international project that is...
  114. PRICEWATERHOUSECOOPERS (PwC) has agreed to pay $5 million to settle US Securities and...
  115. THE AUSTRALIAN Shareholders Association (ASA) is set to further its campaign against ...
  116. IN MID-JULY, the Canadian Securities Administrators (CSA), the Office of the Superint...
  117. THE POST-Enron realisation that good corporate governance is not a luxury but the key...
  118. On page 11 of this issue is one of our "Try This!" science experiments. It...
  119. Everyone is talking about the stock market. The stock market "goes up" and...
  120. My favorite book is Ella Enchanted by Gail Carson Levine. It's about a girl named El...
  121. When we want to find out what the weather will be tomorrow, we usually turn on the r...
  122. The spider does not weave his web for one fly. --Slovenian proverb Far an...
  123. Summer I sit on the old wooden brown bench, licking my cold green Popsicle....
  124. The siren's wail pierced the muggy afternoon and echoed off the Ozark hills. Tornado...
  125. You can have some fun guessing how long a piece of string must be to reach around su...
  126. Delightful Isn't it so delightful When the sun is oh-so-brightful And y...
  127. America My country, `tis of thee, Sweet land of liberty, Of thee I sing...
  128. A girl was in a spelling bee and wanted to practice. She asked her little brother to...
  129. I See I see the triumph in his eyes for telling the truth, not spreadin...
  130. Our family would like to go to the movie theater tonight. Can you help us decide whi...
  131. Penny sat up in the darkened room, holding her teddy bear tightly. "Browni...
  132. My Puppy My puppy lies there, softly breathing. I stroke her head gentl...
  133. Scout stamped her tiny hoof in boredom. She wandered away from Mama, looking for som...
  134. When scientists study a volcano called Kilauea (KEY-a-way-YAH), I often go along and...
  135. Roads in My Life This is my life, like a little winding road. Sometimes...
  136. We are all wishing for a true peace, That all wars will cease. We know that t...
  137. The Pringle brothers were tired of running and hiding. Surely no one would find them...
  138. I Am the Moon I am the moon. I am your everlasting flashlight. I am fre...
  139. 1. What did Snow White say when she was waiting for her photos? Samantha Grove,...
  140. 1. Staple seven egg-carton lids side by side, connecting the first and last cartons ...
  141. The Wren Flying in the wind, a bird, Gliding, gliding in the air, Swift...
  142. I want to sing, but I can't make up any songs. Please tell me what to do. Alex...
  143. Out on the Pier There is a place I go to slow my pace and to soothe my inne...
  144. How does a camera change a big scene into a small picture? To see for yourself, make...
  145. Stop! Stop!" The police officer ran down the street as fast as he could. ...
  146. 1. Make a list of words that you use frequently, including names of family members a...
  147. There's a guy at my church that nobody really likes. I want to be his friend and sta...
  148. Meadows Meadows in the moonlight Stars are glowing Deer are trotting aw...
  149. This Is My Rock This is my rock, And here I run To steal the secret of...
  150. When my mom makes cookies or a cake, I want to help. But my sister wants to help, to...
  151. Nighttime Star Poem The stars are beautiful. They make a lot of shapes. ...
  152. BRITISH COMPANIES LEGISLATION DURING THE 19TH CENTURY Early British examples of the l...
  153. Companies legislation introduced in Britain during the 19th century was customarily d...
  154. 'Profits' implies a comparison between the state of a business at two specific dates ...
  155. LITERATURE SURVEY Published work on court cases dealing with disputes over the paymen...
  156. The central premise of Littleton's [1953] views on accounting was the overriding need...
  157. Littleton's argument, which is accepted here as having been adopted by the courts, is...
  158. Undoubtedly, any attempts to categorize history into discrete and coherent periods is...
  159. . . . when private or internal resources were insufficient and short term bank accomm...
  160. Diversification by large investors, as well as increased participation by small ones,...
  161. While auditing and financial disclosure requirements were eventually granted compulso...
  162. With respect to managerial freedoms, the increasing distinction between shareholders ...
  163. Perhaps the shortest way of expressing the distinction which I am endeavouring to exp...
  164. If it was clear that individual stakeholder rights were not at risk, the courts most ...
  165. The courts focus on specific revenues and expenses as they applied to management's ob...
  166. Underpinning the judicial decisions described above was the court's wish to avoid any...
  167. Judicial hesitation over forcing trading entities to retain funds beyond an amount wh...
  168. Hopwood [1987] may have divined the element of traditional accounting practice as det...
  169. While microeconomic measures of market prices may be relevant in certain specific cir...
  170. If something different to a periodic overall macro portrayal of the whole firm under ...
  171. 3 Section 13 of the Companies Act, 1855 provided that companies were to be wound up a...
  172. 23 16. Ch.D. 347n. 24 See also Dent v London Tramways Co. (1880) 16. Ch.D. 344 and Ke...
  173. 44 2 Ch.673; 64 L.J. Ch. 866. REFERENCES Aiken, M. and Ardern, D. (2003), "Choice of ...
  174. Cosgrove, R. A. (1980), The Rule of Law: Albert Venn Dicey, Victorian Jurist (London:...
  175. French, E.A. (1977), "The Evolution of the Dividend Law of England," in Baxter, W.T. ...
  176. Kaplan, R.S. and Norton, D.P. (2004), "Measuring the Strategic Readiness of Intangibl...
  177. Nickel, S. (1995), The Performance of Companies (Oxford: Blackwell). Palmer, F.B. (18...
  178. Shwayder, (1967), "A Critique of Economic Income as an Accounting Concept," Abacus, V...
  179. The next section of the paper discusses regulation as it affected income statement di...
  180. In 1907, Commons wrote Report to the National Civic Federation, which explored many f...
  181. Stock Market Listing Requirements: As the economy grew, companies had a greater need ...
  182. Increased information made it possible to analyze companies for investment purposes, ...
  183. DATA AND METHODOLOGY To examine the extent of income statement disclosure by industri...
  184. The amount of statement coverage varied significantly among companies within each ind...
  185. The Chi-square and Mann-Whitney tests were conducted to determine if balance sheet fr...
  186. Given the lower frequency of industrials to provide income statements, this result is...
  187. The frequency of reporting balance sheets and their size was also examined for listed...
  188. SUMMARY AND CONCLUSIONS This study has examined the effect of rate regulation and sto...
  189. The stock exchange listing requirements were shown to only be associated with increas...
  190. Baldwin, T. J., Berry, R. H. and Church, R. A. (1992), "The Accounts of Consett Iron ...
  191. Merino, B. D. and Neimark, M. D. (1982), "Disclosure Regulation and Public Policy a S...
  192. Others, by contrast, view innovations in cost and management accounting as a way to c...
  193. The power of Voth's argument is its simplicity. At the centre of his analysis is the ...
  194. It is probably because time, its flowing, classification and measurement are ubiquito...
  195. Different ways of time keeping and time recording commonly co-exist even in the era o...
  196. The history of seeing leisure as a problem is long6 and marked by a few crucial steps...
  197. This is just one of the many examples of synchronization which contributed to definin...
  198. Analogously, when reading de Grazia's and Voth's books and reflecting on issues of ti...
  199. Synchronizing one's life is a public achievement which merges the unbridgeable indivi...