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• Principles-Based Accounting 

  It's Not New, It's Not the Rule, It's the Law There is currently an intense debate over the merits of rules-based accounting versus...

  CPA Journal, The, 02/01/06 by Mano, Ronald M; Mouritsen, Matthew; Pace, Ryan · More from publication

• The problem with P-cards 

  I read with significant interest "Fraud Resistant P-cards," by Donald Holde-graver (April 2005). My interest was piqued because I am an alumnus and...

  Internal Auditor, 08/01/05 by Ronald M. Mano · More from publication

• Don't Shrink from the Challenge; Stand Up and Do What's Right 

  The accounting profession is facing great challenges. Federal and state regulatory bodies, investors, public interest groups such as Ralph Nader's...

  CPA Journal, The, 03/01/05 by Deppe, Larry A; Mano, Ronald M; Mouritsen, Matthew · More from publication

• The sensibility of principles-based accounting standards: financial accounting would be more accurate if there were fewer rules—including fewer rules for valuing stock options 

  The Financial Accounting Standards Board (FASB) had been trying to resolve the issues about measuring the expense of stock options long before it...

  Strategic Finance, 05/01/04 by Ronald M. Mano · More from publication

• Global Crossing changes our minds 

  Back when the authors were students, we studied what was euphemistically called "clean surplus" and "dirty surplus" accounting. More technically,...

  Accounting Today, 04/19/04 by Ronald M. Mano · More from publication

• Accounting profession, heal thyself: A matter of survival 

  Personal Viewpoint After the Enron debacle, which followed and was followed by several other cases of apparent audit failure, the accounting...

  CPA Journal, The, 08/01/03 by Mano, Ronald M; Mouritsen, Matthew L; Swearingen, James G · More from publication

• The farmer and the cowman should be friends. (Commentary) 

  We recently re-read a speech given by a good friend--Professor Robert Sterling, former dean at Rice University School of Business, former...

  Accounting Today, 06/02/03 by Ronald M. Mano · More from publication

• Deloitte & Touche: failure might offer success. (Commentary). 

  An apparent failure by Deloitte & Touche will likely result in one of their most significant future business successes. The Wall Street Journal...

  Accounting Today, 05/05/03 by Ronald M. Mano · More from publication

• Sarbanes-Oxley: too little and too late. (Commentary) 

  The recently passed Sarbanes-Oxley bill requires the accounting profession to make some significant changes in the way we do business. However, in...

  Accounting Today, 02/24/03 by Ronald M. Mano · More from publication

• Dear FASB: the Enron/Andersen scandal is not your fault. (Commentary) 

  First of all, allow us to refer our readers to the article written in the Jan. 18-Feb. 10, 2002 Accounting Today by Mano, Mouritsen and Durkee and...

  Accounting Today, 05/06/02 by Ronald M. Mano · More from publication