TY - BOOK TI - Overview of the Sarbanes-Oxley Act of 2002 with Other Changes in Auditing and the Public Accounting Profession AU - Arens, Al AU - Beasley, Mark S. AU - Elder, Randy DA - 2004/8// PY - 2004/8// PB - Prentice Hall ER - TY - JOUR TI - Enterprise Risk Management: A Look at COSO’s Proposed Framework AU - Beasley, Mark S. T2 - The Wisconsin CPA DA - 2004/7// PY - 2004/7// VL - 8 IS - 7 SP - 23–24 ER - TY - JOUR TI - Audit Committees: Smart Questions and Smart Answers AU - Beasley, Mark S. AU - Hermanson, Dana T2 - Corporate Board DA - 2004/// PY - 2004/// VL - 25 IS - 149 SP - 7–11 ER - TY - JOUR TI - Going Beyond Sarbanes-Oxley Compliance: Five Keys to Creating Value AU - Beasley, Mark S. AU - Hermanson, Dana R. T2 - The CPA Journal DA - 2004/6// PY - 2004/6// VL - LXXIV IS - 6 SP - 11–13 ER - TY - JOUR TI - Outsourcing? At Your Own Risk AU - Beasley, Mark S. AU - Bradford, Marianne AU - Pagach, Don T2 - Strategic Finance DA - 2004/7// PY - 2004/7// VL - LXXXVI IS - 1 SP - 23–29 ER - TY - CONF TI - The Effect of Incentives on Knowledge Sharing in Computer-mediated Communication AU - Taylor, E.Z. C2 - 2004/1// C3 - Proceedings of the AAA IS Section Midyear Conference DA - 2004/1// ER - TY - JOUR TI - Considering accounting education in the USA post-Enron AU - Ravenscroft, Sue AU - Williams, Paul F. T2 - Accounting Education AB - This paper is based on an address delivered by the lead author as Distinguished Visiting Speaker at the Annual Conference of the Special Interest Group in Accounting Education of the British Accounting Association in Bournemouth England held in May, 2003. The recent financial scandals, epitomized by Enron, raise the question of whether and how accounting educators should respond. It is proposed that accounting educators consider certain changes in the accounting curriculum. Specifically, five areas are identified that need serious rethinking about how they are taught to accounting students. These areas are: (1) corporations – their roles and responsibilities; (2) the status of investors; (3) auditing as a professional franchise; (4) purpose of accounting reports; and, (5) ethics. Currently, the accounting curriculum teaches these areas more as received wisdom or dogma than as problematic issues for accountants. A more critical examination of these areas is proposed so that students are educated, rather than indoctrinated. DA - 2004/12// PY - 2004/12// DO - 10.1080/0963928042000310760 VL - 13 IS - supplement 1 SP - 7–23 SN - 0963-9284 1468-4489 UR - http://dx.doi.org/10.1080/0963928042000310760 ER - TY - JOUR TI - A reply to commentaries on Recovering accounting as a worthy endeavor AU - Williams, Paul F T2 - Critical Perspectives on Accounting AB - The aim of this paper is to explore the developing professional identity of the Chartered Accountant Student. It explores professional training through analysing the narratives of students. This qualitative study shows how students begin to develop their sense of professional identity through membership of communities of practice (Wenger, 1998) within the training organisations, rather than through the professional body. This novel approach to further understanding the professional development of the accounting trainee adds to current academic knowledge as the role of communities of practice, in this context, has not been previously explored. The views and perceptions of Chartered Accountant Students are also relevant to accounting professional bodies, training organisations and to those considering embarking on accounting training. In understanding this process those involved in training can facilitate and, therefore, potentially influence the process because understanding how trainees learn to be professional is central to how they will learn to contribute to professional life and to their future in society. DA - 2004/5// PY - 2004/5// DO - 10.1016/S1045-2354(03)00045-5 VL - 15 IS - 4-5 SP - 551-556 J2 - Critical Perspectives on Accounting LA - en OP - SN - 1045-2354 UR - http://dx.doi.org/10.1016/S1045-2354(03)00045-5 DB - Crossref ER - TY - JOUR TI - Recovering accounting as a worthy endeavor AU - Williams, Paul F T2 - Critical Perspectives on Accounting AB - This brief essay is an assertion that the crisis in the academy (Demski, 2002), the crisis in accounting education [Accounting Education: Charting the Course Through a Perilous Future, The American Accounting Association, Sarasota, FL, 2000], and the crisis in practice epitomized by the Enron fiasco are interconnected. They are the result of the historical inter-connections of accounting practice, education and scholarship, and the questionable values that shaped their parallel developments. The essay goes on to suggest that these accounting problems are really problems with Professional accountants and that recovering accounting as a worthy endeavor requires that intellectually we dissociate it from those who currently claim it as their own. DA - 2004/5// PY - 2004/5// DO - 10.1016/S1045-2354(03)00041-8 VL - 15 IS - 4-5 SP - 513-517 J2 - Critical Perspectives on Accounting LA - en OP - SN - 1045-2354 UR - http://dx.doi.org/10.1016/S1045-2354(03)00041-8 DB - Crossref ER - TY - JOUR TI - You reap what you sow: the ethical discourse of professional accounting AU - Williams, Paul F T2 - Critical Perspectives on Accounting AB - In this essay I argue that some of the responsibility for the recent accounting scandals (e.g., Enron, Andersen) lies with scholars and teachers of accounting. Utilizing the theory of shared professional responsibility developed by Larry May (1992), I argue that the accounting academy’s search for scientific respectability has had the consequence of destroying our ability as a discipline to have the shared values required to prevent Enron’s and Andersen’s from occurring. The ascendance of Positive Economic Science as the monolithic paradigm of accounting scholarship has deprived us of any coherent ethical discourses with which to make judgements about the “propriety” of professional behavior. Constructing such a discourse is now a primary responsibility of the academy. DA - 2004/8// PY - 2004/8// DO - 10.1016/j.cpa.2003.04.003 VL - 15 IS - 6-7 SP - 995-1001 J2 - Critical Perspectives on Accounting LA - en OP - SN - 1045-2354 UR - http://dx.doi.org/10.1016/j.cpa.2003.04.003 DB - Crossref ER - TY - BOOK TI - 2005 Miller GAAS guide : a comprehensive restatement of standards for auditing, attestation, compilation, and review AU - Beasley, M.S. AU - Carcello, J.V. DA - 2004/// PY - 2004/// PB - CCH. Inc SN - 9780735547988 ER - TY - JOUR TI - Dividends and capital gains planning after the 2003 tax act AU - Krawczyk, K.A. AU - Wright, R.M. T2 - The CPA Journal DA - 2004/// PY - 2004/// VL - 74 IS - 10 SP - 36 ER - TY - JOUR TI - New income tax regulations may affect bank tax accounting AU - Peace, R. L. AU - Branson, B. T2 - Banking Law Journal DA - 2004/// PY - 2004/// ER - TY - JOUR TI - The philosophy and rhetoric of auditor independence concepts AU - Reiter, SA AU - Williams, PF T2 - BUSINESS ETHICS QUARTERLY AB - Abstract: This paper analyzes the rhetoric surrounding the profession’s presentations of auditor independence. We trace the evolution of the character of the auditor from Professional Man in the early years of the twentieth century to the more public and abstract figures of Judicial Man and Economic Man. The changing character of the auditor in the profession’s narratives of legitimation reflects changes in the role of auditing, in the economic environment, and in the values of American society. Economic man is a self-interested and shallow character who offered the auditing profession little protection against involvement in corporate scandals. In the wake of recent accounting scandals, the profession is calling for a return to the character of Professional Man to restore trust in audits and the financial markets. We also analyze the philosophical bases of the metaphors surrounding auditor independence. These metaphors, particularly the metaphor of independence as separation, create problems in conceptualizing independence concepts. How can you discuss appropriate relationships when your basic concept is one of separation, or no relationship? On the other hand, relational concepts of independence are also flawed if they are not based on a firm moral foundation. We suggest how the profession can act to rebuild its moral foundation through recognition of collective responsibility. DA - 2004/7// PY - 2004/7// DO - 10.5840/beq200414329 VL - 14 IS - 3 SP - 355-376 SN - 2153-3326 ER - TY - JOUR TI - Electronic versus face-to-face review: The effects of alternative forms of review on auditors' performance AU - Brazel, JF AU - Agoglia, CR AU - Hatfield, RC T2 - ACCOUNTING REVIEW AB - Due to recent technological advancements such as online workpapers and email, audit firms have alternative methods of workpaper review that they did not have in the past. While audit workpaper preparers typically know they will be reviewed, and know the form their review will take, prior research has focused on comparing the judgments of auditors who expect to be reviewed with auditors who expect to remain anonymous. This study examines the effects on preparers of using two different methods of review: face-to-face and electronic review. The study also compares both review groups to a no-review control group. Consistent with the Heuristic-Systematic Model, we find that the method of review affects preparer effectiveness and efficiency. Specifically, preparers anticipating a face-to-face review are more concerned with audit effectiveness, produce higher quality judgments, are less efficient at their task, are less likely to be influenced by prior year workpapers, and feel more accountable than preparers in both the electronic review and no-review conditions. Interestingly, electronic review preparers generally do not differ from the no-review group. These results suggest that how a review will be conducted, and not merely the expectation that a review will occur, affects the decision-maker's judgments and perceptions. DA - 2004/10// PY - 2004/10// DO - 10.2308/accr.2004.79.4.949 VL - 79 IS - 4 SP - 949-966 SN - 1558-7967 KW - review process KW - audit effectiveness KW - audit efficiency KW - accountability KW - heuristic-systematic model ER -