FindArticles - Search Alert -FindArticles - Search Alert - Be alerted whenever your search results change on FindArticles.com.Accounting Horizons - The impact and valuation of off-balance-sheet activities concealed by equity method accounting.- December 1, 2003 December 1, 2003 -- SYNOPSIS: This paper reports the results of a study of the financial reporting effects of off-balance-sheet activities concealed by the equity method...http://findarticles.com/p/articles/mi_go2649/is_200312/ai_n6637330 Accounting Horizons - The Effects of internal audit structure on perceived financial statement fraud prevention.- December 1, 2003 December 1, 2003 -- SYNOPSIS: This study examines whether internal audit reporting structure and internal audit sourcing arrangement affect financial statement users'...http://findarticles.com/p/articles/mi_go2649/is_200312/ai_n6637962 Accounting Horizons - Likely effects of stock exchange governance proposals and Sarbanes-Oxley on corporate boards and financial reporting.- December 1, 2003 December 1, 2003 -- SYNOPSIS: One of the primary aims of the Sarbanes-Oxley Act of 2002, the New York Stock Exchange, and the NASDAQ corporate governance proposals is to...http://findarticles.com/p/articles/mi_go2649/is_200312/ai_n6638496 Accounting Horizons - CEO and CFO certifications of financial information.- December 1, 2003 December 1, 2003 -- INTRODUCTION New certification requirements arrived at the corporate suite in the summer of 2002 in the form of a one-time SEC Order and the...http://findarticles.com/p/articles/mi_go2649/is_200312/ai_n6635558 Accounting Horizons - Conservatism in accounting Part II: evidence and research opportunities.- December 1, 2003 December 1, 2003 -- SYNOPSIS: This paper is Part II in a two-part series on conservatism in accounting. Part I examined alternative explanations for conservatism in...http://findarticles.com/p/articles/mi_go2649/is_200312/ai_n6636255 Accounting Horizons - How the U.S. accounting profession got where it is today: Part II.- December 1, 2003 December 1, 2003 -- A Gradual Degeneration of Professional Values By 1980, a deterioration in professional values appears to have set in. At the Institute's annual...http://findarticles.com/p/articles/mi_go2649/is_200312/ai_n6637329 |