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auditor independence (18 results)
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- Independence Federal Savings Bank
- Independence Federal Savings Bank ("The Bank") is a federal stock savings bank. The Bank is engaged primarily in originating one- to four-family residential real estate...
- Independence Federal Savings Bank company page on BNET »
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- Land Rush On For .Me Domain Names
- The land rush for the .Me domain is underway and the usual domain name shenanigans are here–especially with speculation that Apple is hoarding these digital monikers to rebrand its .Mac service. This speculation perked up earlier this month. Jason O'Grady tried to land a few Apple.me-ish domains...
- Blog posts 2008-06-09
- Time Management - Some Philosophical and Practical Considerations
- The single most reason for not realizing one's longings in life lies in financial restrictions, hence money is an enabler for independence. When one assumes independence from the usual walks of the life of the white collar worker's 9-6-day in the office, one experiences enhanced ease of time. People will...
- White papers 2005-11-25
- SEC Approves NYSE And NASDAQ Proposals Relating To Director Independence
- The Securities and Exchange Commission SEChas approved listing standards proposed by the New York Stock Exchange NYSE and the NASDAQ Stock Market, Inc. Nasdaq relating to board composition and director independence. The new listing standards affect the composition of the boards of directors and board committees of listed companies and...
- White papers 2003-11-13
- SEC Adopts Rules Strengthening Auditor Independence
- The Securities and Exchange Commission voted to adopt rules to fulfill the mandate of Title II of the Sarbanes-Oxley Act of 2002, strengthen auditor independence and require additional disclosures to investors about the services provided to issuers by the independent accountant. Also, Section 201 of the Sarbanes-Oxley Act lists...
- White papers 2003-01-22
- Internal Control Systems for Auditor Independence
- The SEC disclosed numerous violations of auditor independence. Given the important role that auditors play in the financial reporting process, this discovery generated a great deal of attention in the financial media and spurred consideration for stricter independence rules that also dealt realistically with the organization of contemporary society. With...
- White papers 2003-01-01
- Auditor Independence - New Gagas Independence Standard
- This document on GAGAS standard on Auditor Independence deals with a range of auditor independence issues and states that the most significant change relates to nonaudit, or consulting services. Also, it provides detailed information regarding the definitions, dates, affect on auditors, pertinent implementation matters, underlying concepts, overarching principles which govern...
- White papers 2003-01-01
- Sarbanes-Oxley Update : SEC Adopts Final Rules Regarding Auditor Independence
- Article talks about the final rules regarding auditor independence, adopted by Sarbanes-Oxley Act. The new rules impose more rigorous standards of independence for the external auditors for SEC reporting companies including foreign private issuers. In o
- White papers 2003-01-01
- Independence, Professional Conduct, And Quality Control
- The paper explores independence and professional conduct as applied to the auditing framework. The Securities and Exchanges Commission SEC has laid out certain rules governing auditor independence. The paper discusses these rules and looks at some mechanisms of quality control and enabling of the auditing process.
- Presentations 2003-01-01
- Consulting Auditing's Impact on Auditor Independence
- The Research Foundation of the Institute of Internal Auditors recently published a report titled Business Management Auditing: Promotion of Consulting Auditing. The purpose of this article is to review and summarize those portions of the report dealing with the impact of consulting activity on the independence of internal auditors. Internal...
- White papers 2003-01-01
- Proposed Rule : Strengthening The Commission's Requirements Regarding Auditor Independence
- Article gives an insight look to the Securities and Exchange Commission’s proposed rules concerning "Strengthening the Commission's Requirements Regarding Auditor Independence. The Commission proposed rules defining an accountant as not being independent from an audit client if any partner, principal or shareholder of the accounting firm who is a member...
- White papers 2002-12-06
- The Sarbanes-Oxley Act of 2002
- The Sarbanes-Oxley act primarily is intended to address fraud in financial reporting and lack of oversight by the self-interested senior corporate management. Although many uncertainties remain regarding the act’s implementation and eventual impact on corporate governance and liability, the act embodies an unprecedented effort to impose federal securities regulation on...
- White papers 2002-07-30
- Antecedents and Consequences of Independence Risk: Framework for Analysis
- This paper presents a framework that explains how certain incentives affecting independence risk interact with situational factors to affect actual or perceived audit quality. It articulates the combined effects of direct incentives, indirect incentives, and judgment-based decisions involving difficult accounting issues, materiality, and audit conduct. It then identifies a variety...
- White papers 2001-03-01
- Auditor Independence: A Bit More Rope
- The SEC's final version of its new rule on auditor independence wasn't as harsh as the proposal would have suggested. That gives audit firms, especially the Big Five, a little more breathing room. The Securities and Exchange Commission's SEC commitment to auditor independence is not new, proposal made independence...
- White papers 2001-02-01
- Auditor Independence: An Update
- Auditor independence continues to be an important topic. Objectivity or “independence of mind” is essential for the exercise of professional judgement. It is a state of mind which only has regard to considerations relevant to the task in hand and ignores other factors. The objective of this section is to...
- White papers 2001-01-01
- Who Needs Facts When You Have Common Sense? Thoughts on the SEC’s Proposal on Auditor Independence
- Last year, SEC Chief Accountant Lynn Turner sent the American Accounting Association AAA a letter suggesting various areas for research on auditing and other issues, including whether users of financial statements consider non-audit services to impair independence, and how disclosure of all non-audit services would affect investors’ perceptions regarding independence....
- White papers 2000-08-01
- Reflections on Independence and Objectivity
- The purpose of this article is to examine to what degree, if any, independence and objectivity might be compromised and the importance of independence, and to whom, when weighed against other factors influencing internal audit’s ability to add value. The proposed changes to the Standards for the Professional Practice of...
- White papers 1999-01-01
- Modern Approaches to Central Banking
- Modern theory has delivered both the conservative central banker and the principal-agent approaches as rationales for the independence of the central bank. The principal-agent approach directs attention to the importance of both clearly defining the goals of the central bank and its command in order to meet the targets assigned...
- White papers 1997-03-19
Additional Resources
- BJ's Restaurants Names New Chairman and Lead Independent Director
- FOOD AND BEVERAGE CLOSE-UP-8 June 2009-BJ's Restaurants Names New Chairman and Lead Independent DirectorC2008 - CloseUpMedia - newsdesk@closeupmedia.com BJ s Restaurants announced that it held its annual meeting of shareholders on Wednesday, June 4. Shareholders re-elected Paul A. Motenko, Jeremiah J. Hennessy, Gerald W. Deitchle, Peter...
- Articles 2009-06-08
- PRODUCERS EXPECT TO SPEND 3.5% MORE IN 2008 ON CAPEX
- U.S. producers will increase their domestic spending from $78 billion in 2007 to $81 billion in 2008 (up 3.5%), according New York-based Lehman Brothers' annual spending survey. Most of the increased spending will target oil, given the continued uncertainty surrounding gas prices. "We believe that spending in the U.S. may...
- Articles 2008-12-17
- Rescue at sea
- At approximately 6:10 a.m., USS John S. McCain's bridge watch team observed a fire on a ship on the horizon and, in response, maneuvered towards the burning vessel. Upon observing a life raft with 11 people on board drifting in the vicinity of the burning ship, crew members immediately launched...
- Articles 2008-08-01
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