2006-12-19から1日間の記事一覧
http://www.nysscpa.org/cpajournal/2004/504/perspectives/nv4.htm
http://www.pcaobus.org/News_and_Events/News/2006/12-19.aspx Board Proposes Revised Auditing Standard on Internal Control over Financial Reporting Washington, DC, December 19, 2006 – The Public Company Accounting Oversight Board today voted…
" Theory and a Case from the U.S. Telecommunications Industry (WorldCom) " This article studies the effects of accounting fraud on the product market. The model presented in this article relies on the idea that a firm’s financial statement…