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Free research papers and essays on topics related to: public accounting

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  • Accounting Ethics - 1,833 words
    Accounting Ethics When examining the effect of open marketing on the profession of accounting it is important to view it from three perspectives: the client's, the profession's, and society's. Additionally, two key areas that are affected by marketing must be addressed, these are concerning competition, and ethical implications. Marketing in public accounting is here to stay therefore making an argument against its existence would be fruitless; however, in order to achieve maximum benefit to the firm, the client, and society more stringent guidelines must be implemented at the firm level. The first, and most obvious, of the effected areas is competition. Within competition several points are ...
    Related: accounting, ethics, public accounting, small firms, keep prices
  • Auditor Liability - 1,051 words
    Auditor Liability Throughout the Eighties and into the Nineties the question of liability has become more prevalent in the practice of public accounting. Recently, the AICPA has been lobbying for liability reform in cases involving negligence or malpractice by public accountants. Opposition to this lobbying has come from consumer advocacy organizations, trial lawyers' associations, and state public interest groups to name a few. (Bolinger p. 53) The key to success for the AICPA, according to Gary M. Bolinger is creating an image as a, "profession performing high-quality services but faced with excessive liability burdens that harm the public interest." (Bolinger p.56) One should not be conce ...
    Related: auditor, liability, decision-making process, professional standards, recovery
  • Auditor Liability - 1,034 words
    ... r the brunt of liability risk. Realistically speaking, however, a point is reached where the inflationary implications of insurance is greater than the market is willing to accept creating a situation where clients are no longer willing to accept the additional costs imposed by firms to compensate insurance expense leaving the firms as bearers of the cost of liability risk. Also, when taking into consideration the fact that a firm's cost of indemnity insurance is at least partially dependent on prior claims against the firm, a situation will arise when firms are unwilling to accept engagements which present risk, leaving the market with a certain number of businesses which firms are not ...
    Related: auditor, liability, north carolina, professional standards, honest
  • Cultural Diversity In The Workplace - 1,376 words
    ... anded. Today, diversity is a serious corporate initiative that is seen as helping those at a disadvantage. Through their commitment and involvement of diversity issues, Xerox was awarded the prestigious Malcolm Baldridge quality award in 1989 for its three decade campaign to hire and promote women as well as minorities (Managing diversity: Lessons from the private sector, AOL Electric Library). The company has been a leader in the development of diversity initiatives which include programs designed to improve employee motivation, and teamwork through helping people to understand differences in gender and race as well as disabilities. Although some of these programs go back over thirty ye ...
    Related: cultural diversity, diversity, diversity in the workplace, diversity training, managing diversity, workplace
  • Financial Reporting - 1,147 words
    ... purchased in the MFS merger. The expense includes $1.6 billion associated with UUNET and $0.54 billion related to MFS. (2) Additionally, 1996 results include other after-tax charges of $121 million for employee severance, employee compensation charges, alignment charges, and costs to exit unfavorable telecommunications contracts and $343.5 million after-tax write-down of operating assets within the companys non-core businesses. On a pre-tax basis, these charges totaled $600.1 million. The dollar amounts are staggering and the future implications far reaching. Since this approach was introduced by IBM in 1995 these charges have become commonplace for acquisition accounting. A popularity, ...
    Related: financial accounting, financial reporting, financial system, personal financial, reporting
  • Materiality In Financial Statements - 855 words
    Materiality In Financial Statements It is the responsibility of an independent auditor to plan and perform an audit of financial statements that will provide reasonable assurance of detecting errors and irregularities that are material in nature. According to the Financial Accounting Standards Board, the essence of the concept of materiality is: "The omission or misstatement of an item in a financial report is material if, in the light of surrounding circumstances, the magnitude of the item is such that it is probable that the judgment of a reasonable person relying upon the report would have been changed or influenced by the inclusion or correction of the item." Materiality is a term that i ...
    Related: financial accounting, financial performance, financial report, financial reporting, standards board
  • Portfolios And Standardized Tests Pros And Cons - 1,160 words
    ... sed to test this type of knowledge and skill, they produce reliable, consistent scores. These tests are efficiently economical to develop, administer and score, and easy to standardize and norm. Developmental reading professors need to use standardized tests to determine students' reading, thinking, examination, and note taking skills so they can meet their student's needs for materials and instruction. Schools need to help prepare their students for standardized tests that would maintain the integrity of the school's curriculum and its methods of learning. A way to do this, is to have students interact in workshops to help them take standardized tests. When children do take part in thes ...
    Related: cons, pros, standardized, standardized testing, standardized tests, tests
  • This Paper Will Discuss The Public Perception Of Cpas In Todays Society, Pitfalls That They May Encounter, Methods To Prevent - 1,181 words
    This paper will discuss the public perception of CPAs in today's society, pitfalls that they may encounter, methods to prevent some of these negative behaviors and consequences they may face should they fall short. Most Who Do You Trust? surveys rank politicians, lawyers and used car salesmen at the bottom and certified public accountants at the top. That is because the CPA profession has a squeaky clean image--anal-retentive little wimps who wear thick glasses and cannot get a date. CPAs are known and respected for their honesty. The profession that goes out of its way to project that image, and there is a certain amount of truth to it. Not all accountants are anal-retentive little wimps wh ...
    Related: certified public, perception, pitfalls, public accounting, public interest
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