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会计人员财务报告舞弊英文文献和中文翻译(16)

时间:2022-11-05 19:31来源:毕业论文
American Institute of Certified Public Accountants。 Consideration of fraud in a financial statement audit, Statement on Auditing Standards No。 82。 New York, NY: AICPA; 1997。 American Institute

American Institute of Certified Public Accountants。 Consideration of fraud in a financial statement audit, Statement on Auditing Standards No。 82。 New York, NY: AICPA; 1997。

American Institute of Certified Public Accountants。 Analytical procedures, AU Section 329。 New York, NY: AICPA; 2002。

American Institute of Certified Public Accountants (website)。 Summary of Sarbanes-Oxley Act of 2000, http://www。aicpa。org/info/sarbanes oxley summary。htm; 2002。

Apostolou B, Hassell JM, Webber SA。 Management fraud risk factors: rating by forensic experts。 CPA J 2001;71(10):48–52。

Asselin M。 Risky business: chase took a hit in the recession。 It took another hit on Enron。 The deeper problem, though, goes further back。 Fortune 2002 April 15:116–22。

Bayou ME, Reinstein A。 A systemic view of fraud explaining its strategies。 Critic Perspect Acc 2001;12:383–403。 Beasley MS, Carcello JV, Hermanson DR。 Top 10 audit deficiencies。 J Acc 2001;191(4):63–6。

Bell TB, Carcello JV。 A decision aid for assessing the likelihood of fraudulent financial reporting。 Aud J Practice Theory 2000;1(Spring):169–84。

Beltran L, Rogers J, Gering B。 Enron alarmed Duncan early。 CNN Money Online 2002 May 14。

Benston GJ, Hartgraves AL。 Enron: what happened and what we can learn from it。 J Acc Public Pol 2002;21:105– 27。

Berkowitz AL。 Enron: a professional’s guide to the events, ethical issues, and proposed reforms。 Chicago: CCH; 2000。

Briloff A。 Accounting and society: a covenant desecrated。 Critic Perspect Acc 1990:5–30。 Briloff A。 Unaccountable accounting revisited。 Critic Perspect Acc 1993:301–35。

Briloff A。 Accounting research in the groves of academe: a personal retrospective。 Asian-Pacific J Acc 1997:3–35。 Brown K, Weil J。 How Andersen’s embrace of consulting altered the culture of the auditing firm。 Wall Street

Journal 2002 March 12:C1, C16。

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Cohen JR, Krishnamoorthy G, Wright AM。 Evidence on the effect of financial and nonfinancial trends on analytical review。 Aud J Practice Theory 2000;19(1):27–48。

DeAngelo LE。 Auditor size and audit quality。 J Acc Econ 1981;3:183–99。 Demski JS。 Enron et al。—a comment。 J Acc Public Pol 2002;21:129–30。

Eining MM, Jones DR, Loebbecke JK。 Reliance on decision aids: an examination of auditor’s assessment of management fraud。 Aud J Practice Theory 1997;16(2):1–19。

Erickson M, Mayhew BW, Felix WL。 Why do audits fail? Evidence from Lincoln savings and loan。 J Acc Res 2000;(Spring):1–31。

Green DL。 Litigation risk for auditors and the risk society。 Critic Perspect Acc 1999;10:339–53。

Hackenbrack K。 The effect of experience with different sized clients on auditor evaluations of fraudulent financial reporting indicators。 Aud J Practice Theory 1993(Spring):99–110。

Hoffman VB, Patton JM。 Accountability, the dilution effect, and conservatism in auditors’ fraud judgments。 J Acc Res 1997;35(2):227–37。

Hooks KL, Kaplan SE, Schultz JJ。 Enhancing communication to assist in fraud prevention and detection。 Aud J Practice Theory 1994;13(2):86–117。

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Jenkins HW。 Too bad for Andersen, but good for accounting。 Wall Street Journal 2002 May 1:A1。 会计人员财务报告舞弊英文文献和中文翻译(16):http://www.youerw.com/fanyi/lunwen_101570.html

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