TY - JOUR TI - The Relationship between Board Characteristics and Voluntary Improvements in Audit Committee Composition and Experience AU - Beasley, Mark S. AU - Salterio, Steven T2 - Contemporary Accounting Research DA - 2001/// PY - 2001/// VL - 18 IS - 4 SP - 539-570 ER - TY - JOUR TI - Top Ten Audit Deficiencies AU - Beasley, Mark S. AU - Carcello, Joseph V. AU - Hermanson, Dana R. T2 - Journal of Accountancy DA - 2001/4// PY - 2001/4// VL - 191 IS - 4 SP - 63–66 ER - TY - JOUR TI - Prevention and Detection of Financial Statement Fraud AU - Beasley, Mark S. AU - Carcello, Joseph V. AU - Hermanson, Dana R. T2 - Internal Auditing DA - 2001/5// PY - 2001/5// VL - 16 IS - 3 SP - 8–12 ER - TY - JOUR TI - How Financial Executives Can Promote Quality Financial Reporting AU - Beasley, Mark S. AU - Carcello, Joseph V. AU - Hermanson, Dana R. T2 - Corporate Finance Review DA - 2001/9// PY - 2001/9// VL - 6 IS - 2 SP - 36–41 ER - TY - JOUR TI - The Influence Of Nonaudit Services On Perceptions Of Auditor Independence AU - Jenkins, J. Gregory AU - Krawczyk, Kathy T2 - Journal of Applied Business Research (JABR) AB - This paper examines how nonaudit services influence public perceptions of auditor independence.  Recent expansion of these services by public accounting firms has caused some to question whether auditors who provide nonaudit services to audit clients can remain independent of their clients.  However, others view nonaudit services as enhancing the auditor's uniqueness to the client, thus strengthening the auditor's independence.  Given the importance of auditor independence, a survey was conducted to assess the specific influence of six particular nonaudit services on the ratings of auditor independence from members of the general public, professionals from non-Big 5 CPA firms and professionals from Big 5 CPA firms.  Results suggest that an expectations gap may exist between the general public and the accounting profession with respect to how they view the impact of nonaudit services on auditor indpendence.  Implications of the survey as well as directions that future research may take are discussed. DA - 2001/2/2/ PY - 2001/2/2/ DO - 10.19030/jabr.v17i3.2235 VL - 17 IS - 3 SN - 2157-8834 0892-7626 UR - http://dx.doi.org/10.19030/jabr.v17i3.2235 ER - TY - JOUR TI - Financial Reporting Fraud: Could It Happen to You? AU - Beasley, Mark S. AU - Carcello, Joseph V. AU - Hermanson, Dana R. T2 - Journal of Corporate Accounting & Finance AB - Abstract You think it can't happen to you. But so did more than 200 companies, slammed hard by the SEC for reporting fraud. Almost immediately, company stock prices plummeted—followed by shareholder lawsuits, bankruptcy, civil fines, and even jail time for some execs. However, say the authors, those companies could have saved themselves—by focusing on four key areas. Here are some clear “dos” and “don'ts” you can't afford to ignore. © 2001 John Wiley & Sons, Inc. DA - 2001/// PY - 2001/// DO - 10.1002/jcaf.2402 VL - 12 IS - 4 SP - 3-9 J2 - J. Corp. Acct. Fin. LA - en OP - SN - 1044-8136 1097-0053 UR - http://dx.doi.org/10.1002/jcaf.2402 DB - Crossref ER - TY - JOUR TI - Is there a Supreme Court mandate on capitalizing expenditures? AU - Peace, R. L. T2 - Taxes (Chicago, Ill.) DA - 2001/// PY - 2001/// ER - TY - JOUR TI - Who gets to speak and what must they say: A commentary on the Briloff Affair AU - Williams, P. F. T2 - Critical Perspectives on Accounting AB - This paper provides an overview of the emergence of Critical Perspectives on Accounting and of some of its achievements. The journal was originally created to provide a forum to question some of the notions that were systematically taken for granted in accounting practice and research, to explore the ideological underpinnings of the discipline, and reveal its role in processes of domination and social reproduction. The aim was also to encourage community-building around other important issues such as critical accounting interventions and their potential, or ways to bring out more emancipatory perspectives on accounting. We review three streams with a critical approach to accounting that were developed in the journal over 25 years: promoting a radical reflexivity to challenge mainstream views on accounting, questioning the normative claims of the profession to reveal its role in social reproduction, and highlighting the role of accounting in major socio-political trends. DA - 2001/// PY - 2001/// DO - 10.1006/cpac.2001.0467 VL - 12 IS - 2 SP - 213-219 ER - TY - JOUR TI - Banks are a proving ground for income tax rules on capitalization AU - Peace, R. L. T2 - Banking Law Journal DA - 2001/// PY - 2001/// VL - 118 IS - 8 SP - 747-753 ER - TY - JOUR TI - Restructuring estate and gift taxes AU - Sawyers, RB T2 - NATIONAL TAX JOURNAL AB - Most observers agree that restructuring the current transfer tax system (encompassing the estate, gift and generation skipping transfer taxes) is warranted and appropriate. However, the debate in Congress and the press centers on exactly how the system should be changed. In this paper, I analyze and compare outright repeal of the transfer tax to two alternatives—significant modifications of the current transfer tax system and a tax on appreciation at death—and conclude that a combination of an increased exclusion amount, reduced tax rates, broad tax payment deferral relief for all estates, and modifications to the generation skipping transfer tax would satisfy many of the critics of the current system. DA - 2001/9// PY - 2001/9// DO - 10.17310/ntj.2001.3.12 VL - 54 IS - 3 SP - 579-612 SN - 0028-0283 ER - TY - JOUR TI - A review of Essays in accounting theory: a capstone AU - Williams, P. F. T2 - Accounting Review DA - 2001/// PY - 2001/// VL - 76 IS - 4 SP - 694-696 ER - TY - JOUR TI - Board independence and audit-firm type AU - Beasley, MS AU - Petroni, KR T2 - AUDITING-A JOURNAL OF PRACTICE & THEORY AB - This paper investigates the role of outside members of the board of directors in the choice of external auditor for property-liability insurance companies. Consistent with our hypothesis that we derive from theories of both corporate governance and audit quality, we find that the likelihood of an insurer employing a brand name auditor that specializes in the insurance industry is increasing in the percentage of the members of the board of directors that are considered outsiders. However, we do not find a significant association between board composition and the choice of using a nonspecialist brand name (Big 6) auditor and a nonbrand name auditor, suggesting specialization is considered to be important, but not brand name in this setting. DA - 2001/3// PY - 2001/3// DO - 10.2308/aud.2001.20.1.97 VL - 20 IS - 1 SP - 97-114 SN - 0278-0380 ER -