Resources

9 Resources for

independence

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Petrobras: Brazil's Oil Giant: This Brazilian state-owned giant is the fastest growing oil company in the world. By owning some shares of Petrobras PBR, you can hedge your bets against rising prices at the pump.; Tags: 4th, al, america, baby, be, blood, brazil, drugs, gas, green, howard lindzon, hummer, independence, invest, investing, julie alexandria, nasdaq, nyse, of, oil, Oil Company, petrobras, prices, pump, stock stock exchange, stocks, there, wallstrip, will; Videos 2008-07-04
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...; Tags: Independence, Objectivity, Financial Accounting, Finance; White papers 1999-01-01
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...; Tags: Auditor Independence, Independence, Financial Accounting, Finance; 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....; Tags: SEC, Independence, Financial Accounting, Financial Statements, Finance; White papers 2000-08-01
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...; Tags: Audit, Sarbanes-Oxley Act, Independence, Seyfarth Shaw, Sarbanes-Oxley, Regulatory Compliance, Regulations, Corporate Governance, Financial Accounting, Government, Finance, Human Resources, Policies And Procedures, Business Operations, Corporate Law; 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...; Tags: Incentive, Audit, Independence, Analysis, Corporate Governance, Sales Force Management, Corporate Law, Financial Accounting, Business Operations, Sales, Finance; White papers 2001-03-01
MAXIMUS Inc. F3Q09 (Qtr End 06/30/09) Earnings Call Transcript: Question-and-Answer SessionOperator Operator instructions Our first question comes from Charles Strauzer – CJS Securities. Charles Strauzer – CJS Securities Rich, ink up on your slide about healthcare reform and also talking about kind of the independence that is critical to any kind of package that were to come...; Tags: RFP, Call Transcript, Independence, Health Care, Earnings, Maximus Inc., Healthcare Reform, Vertical Industries, Benefits, Healthcare, Human Resources, Seeking Alpha; Earnings calls 2009-08-06
Who Rules the BoE's King?: Was it deliberate or simply serendipitous that Bank of England governor Mervyn King inveighed against further fiscal stimulus just as PM Gordon Brown was extolling its virtues to Euro MPs (well, the few who turned up) in Strasbourg? King is grown-up enough to know that timing matters...; Tags: Bank, Independence, Governor, HM Treasury, Government, Currency & Foreign Exchange, Financial Services, Vertical Industries, Finance, Enterprise Software, Software, Edward Russell-Walling; Blog posts 2009-03-25
Celebrate Independence: Dare to Slack: It's the day before a three-day holiday weekend, and if you're like me, you're ready for a break from work. Which explains why I'm leaving you with a couple of grins instead of a long and thoughtful post. I'm taking tomorrow off but will catch up with...; Tags: Independence, CC Holland; Blog posts 2009-07-02

Additional Resources

ISB's Conceptual Framework for Auditor Independence: The paper examines the purpose and scope of the Conceptual Framework for Auditor Independence developed by the Independence Standards Board ISB. The ISB predicated its framework on an approach that identified threats to auditor independence that could be mitigated by safeguards to reduce the independence risks associated with these threats....; Tags: Auditor Independence, ISB, Sarbanes-Oxley, Regulatory Compliance, Quality, Regulations, Strategy, Government, Financial Accounting, Finance, Human Resources, Policies And Procedures, Business Operations, Management; White papers 2003-01-01
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...; Tags: Audit, SEC, Auditor Independence, Financial Accounting, Finance; White papers 2001-02-01
Good Internal Controls and Auditor Independence: Auditor independence, or the perceived lack thereof, is a major focus of the Sarbanes-Oxley Act. Many have suggested that auditor independence has been impaired because outside auditors are hired and paid by the company. This act is a positive step and should improve auditor independence as long as audit committees...; Tags: Audit, Internal Control, Auditor Independence, Financial Accounting, Finance; White papers 2002-10-01
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...; Tags: Internal Control, Auditor Independence; 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...; Tags: Audit, Commission, Thelen Reid & Priest, Sales Force Management, Financial Accounting, Sales, Finance; White papers 2002-12-06
American Independence.(Hirings)(Orange County Employees Retirement System)(Callan Associates Inc.)(William Blair)(Fonds de Reserve pour les Retraites): NEW YORK - American Independence Financial Services hired Barrow, Hanley, Mewhinney & Strauss to subadvise its $106 million American Independence International Equity Fund, confirmed Jared Goldstrom, portfolio manager at American Independence Fun NEW YORK - American Independence Financial Services hired Barrow, Hanley, Mewhinney & Strauss...; Tags: board, DELAWARE, hiring, Orange PCS, private equity, real estate; Research articles 2006-05-01
Independence Day Looms.(Independence, Iowa, will launch cable service)(Brief Article): Independence, Iowa, will launch cable service through its municipal utility by month's end, triggering a collision with its incumbent operator, AT&T Broadband. Between 150 and 250 customers of Independence Light and Power, the city's muni Independence, Iowa, will...; Tags: AT&T Corp., cable, Iowa; Research articles 2000-10-23
Independence Standards Board: INDEPENDENCE STANDARDS BOARD The Independence Standards Board ISB was established in 1997 by the AICPA and the SEC to permit timely, thorough, and open study of issues involving auditor independence and to encourage public participation in establishing and improving independence standards for auditors of public companies. In...; Tags: audit, board, FINANCE, SEC, Siegel, standards; Research articles 2001-04-01
MainSource Financial Group and 1st Independence Financial Group, Inc. Announce Definitive Agreement: MainSource Financial Group, Inc., Greensburg, Indiana (NASDAQ: MSFG) ("MainSource"), 1st Independence Financial Group, Inc. (NASDAQ: FIFG) ("1st Independence"), and 1st Independence Bank, Inc. ("1st Bank"), a wholly owned subsidiary of 1st Independence, jointly announced today the signing of a definitive agreement on February 26, 2008, to merge 1st Independence into...; Tags: Banking, FINANCE, financial, Indiana, Investment, Kentucky, merger, SEC, shareholder; Research articles 2008-02-27
MainSource Financial Group and 1st Independence Financial Group, Inc. Announce Definitive Agreement: MainSource Financial Group, Inc., Greensburg, Indiana (NASDAQ: MSFG) ("MainSource"), 1st Independence Financial Group, Inc. (NASDAQ: FIFG) ("1st Independence"), and 1st Independence Bank, Inc. ("1st Bank"), a wholly owned subsidiary of 1st Independence, jointly announced today the signing of a definitive agreement on February 26, 2008, to merge 1st Independence into...; Tags: Banking, FINANCE, financial, Indiana, Investment, Kentucky, merger, SEC, shareholder; Research articles 2008-02-27
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...; Tags: Auditor Independence, General Accounting Office, Outsourcing, It Operations, Business Operations, Outsourcing & Subcontracting; White papers 2003-01-01