Article Results (Showing 1 - 5 of 5) RSS Alert
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The road to IFRS: does the SEC's roadmap mean that U.S. companies may soon report under International Financial Reporting Standards?
Ten years ago, harmonization of worldwide accounting standards was considered a worthwhile, yet likely unachievable, goal. Today, the term...
Strategic Finance, 09/01/07 by Parveen P. Gupta · More from publication -
Use of COSO 1992 in management reporting on internal control: the COSO Framework provides an integrated framework that identifies components and objectives of internal control. But does it set forth detailed guidance as to the steps that management must f
For the first time in the history of corporate financial reporting and disclosure, per Section 404 of the Sarbanes-Oxley Act of 2002 (SOX), company...
Strategic Finance, 09/01/06 by Parveen P. Gupta · More from publication -
Auditing compensation: internal auditors can help bring transparency and credibility to the process by which executives are paid
EXECUTIVE COMPENSATION has always been a topic of research and intense debate among business school academics and practitioners alike. However,...
Internal Auditor, 08/01/04 by Parveen P. Gupta · More from publication -
Coordination and control in a government agency: contingency and institutional theory perspectives on GAO audits - General Accounting Office - includes appendices
Drawing on both contigency and institutional theories, this paper examines how professionals in an institutionalized environment are coordinated...
Administrative Science Quarterly, 06/01/94 by Parveen P. Gupta · More from publication -
Spiraling upward
The use of internal auditing can be traced back to 5000 BC, but neither corporations nor independent auditors recognized auditing as an important...
Internal Auditor, 06/01/91 by Parveen P. Gupta · More from publication
