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- The new Scarlet Letter: student perceptions of the accounting profession after Enron.(students' attitude towards accounting profession)
- ABSTRACT. Recent scandals have tarnished the integrity of the accounting profession, marking it with a modern version of the scarlet letter A, which represented disgrace in Nathaniel Hawthorne's The Scarlet Letter. In this study, the authors survey ABSTRACT. Recent scandals have tarnished the integrity...
- Research articles 2004-01-01
- The right steps to regulate CPAs.(certified public accountants)(Brief Article)(Editorial)
- New york legislators want to do something about the Enron mess, and they should-by overhauling state regulation of the accounting profession to raise standards. Consider this: Only one of the 50,000 accountants in the state last year lost his license New york legislators want to do...
- Research articles 2002-04-01
- SEC and Senate Banking Committee put forth proposals for new regulation of public company auditors
- "This model sends a loud and clear message that the era of self-regulation of the accounting profession is over," said Securities and Exchange Commission Chairman Harvey Pitt in describing the commission's far-reaching plan to regulate auditors "This model sends a loud and clear message that the era of self-regulation of...
- Research articles 2002-07-01
- Accounting Profession Elects New Chairman of the Board of AICPA
- Business Editors
- Research articles 2001-10-23
- How accountable are accountants?(Brief Article)
- With the Enron Corp. in ruins and congressional investigators swirling around its auditor, Arthur Andersen, one of the hottest topics on Capitol Hill these days is how to monitor the self-regulated accounting profession. Behind all the heated talk With the Enron Corp. in...
- Research articles 2002-02-18
- What Happened? The Extraordinary Business of Restructuring the CPA Profession
- When the Sarbanes-Oxley Act of 2002 became law on July 31, 2002, the accounting profession faced an event with similarly catastrophic possibilities, and its desire and ability to adapt to the new environment is not yet fully known. The Sarbanes-Oxley Act dramatically redefines accounting's scope of services, its influence over...
- White papers 2003-01-01
Additional Resources
- What Sarbanes-Oxley Will Mean To The Accounting Profession
- The new regulations imposed by the Sarbanes-Oxley Act created quite an impact on accounting procedure of organizations. However, the failure of self-regulation and lack of real leadership in the professional bodies serving the accounting profession contributed substantially to the conflict between Certified Public Accountants CPAs and the higher authority. As...
- White papers 2002-10-01
- 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 profession faced unprecedented scrutiny. When then-SEC Chairman Harvey Pitt recommended a government organization to supervise the accounting profession, the AICPA's Public Oversight Board voted itself out of...
- Research articles 2003-08-01
- A reexamination of the development of the accounting profession--critical events from 1912-1940
- Abstract: This study reexamines the accounting profession's response to opportunities and incentives given it during three unique periods in its history to foster reliable accounting, reporting and auditing practices. By profession, we mean the auditors of publicly held companies as represented by the American Institute of Accountants and its predecessor,...
- Research articles 1997-12-01
- How the U.S. accounting profession got where it is today: Part I.
- Synopsis: Few would deny that the U.S. accounting profession is in a very troubled state. The aim of this two-part article is to explain how and why the profession evolved and changed during the 20th century, with particular emphasis on the last three decades. It is my hope that this...
- Research articles 2003-09-01
- Proposals to Improve the Image of the Public Accounting Profession
- The past five years have witnessed a widely perceived ethical breakdown of a trusted fiduciary institution that has been at the epicenter of a number of financial scandals: the public accounting profession. Although Arthur Andersen received the most notoriety, the entire profession was stigmatized. Enron, WorldCom, Global Crossing, Tyco, and...
- Research articles 2006-03-01
- accounting profession in the 20th century, The
- In Brief Preparing for the 21st Century The accounting profession in this country was built upon a state-established monopoly for audits of financial statements. The Federal securities statutes of 1933 and 1934 raised the stakes to the national level and caused the rapid growth of firms that audit...
- Research articles 1999-07-01
- House passes bill to change regulation of accounting profession
- THe House of Representatives passed H.R. 3673, the Corporate and Auditing Accountability, Responsibility, and Transparency Act of 2002, by a vote of 334-90 with broad bipartisan support. THe bill would impose unprecedented and rigorous reforms in the discipline and oversight of the accounting profession. Self-regulation has been part of our...
- Research articles 2002-06-01
- Is the public accounting profession in decline?
- Personal Perspective How to answer the question: "Is the public accounting profession in decline?" Input from executives, financial analysts, underwriters, and others who have direct contact with CPAs who perform the attest function are helpful, but here I'm going to try a different perspective: focusing on the public comments...
- Research articles 2001-11-01
- The changing face of the accounting profession
- This summer, minority high school students arrived at The Ohio State University OSU to participate in the Accounting Careers Awareness Program (ACAP-Ohio) to find out what it takes to succeed in the business world. Minorities are still greatly underrepresented in the accounting profession, which is why The Ohio Society...
- Research articles 2007-09-01
- Decisions in Accounting Profession.
- The recent flood of financial scandals and corporate restatements has some CFOs bemoaning the lack of good accountants. Using FASB programs helps to take the decision in accounting profession.
- White papers 2003-01-01
- The future of financial planning in the accounting profession
- This month's column will focus on recent developments relating to the securities industry as they pertain to the accounting profession. As many readers are already aware, a growing number of instances of consumer fraud previously had solidified congressional and public interest in the regulation of investment advisers and financial planners....
- Research articles 1990-02-01
- Profession needs Congress to take charge
- 'T was indeed a sad day for the accounting profession when the Securities and Exchange Commission weighed in for principles! ("SEC weighs in for principles," Accounting Today, Aug. 18-Sept. 7, 2003, p. 1) 'T was indeed a sad day for the accounting profession when...
- Research articles 2003-09-22
- THREE TOP ACCOUNTING FIRMS FALL INTO TROUBLE IN CHINA
- AsiaInfo Services 08-08-2005 Three Top Accounting Firms Fall into Trouble in China CHINA, Aug 08, 2005 SinoCast via COMTEX -- Three world leading accounting firms, also the leaders in China's accounting profession, PriceWaterhouseCoopers (PWC AsiaInfo Services 08-08-2005...
- Research articles 2005-08-08
- Keeping the watchdog healthy. (accounting profession)(Viewpoint)
- The independent role of accountants as a watchdog for the general public is being threatened by developments inside and outside their profession. For instance, most accounting studies have focused on procedural improvements and have paid less attention toThe independent role of accountants as a watchdog for the general public is...
- Research articles 1995-11-01
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