Journal of Business Ethics 80:263-278. Cohen, A., Boradsky, D. (2004) Palgrave Macmillan. The US Sarbanes-Oxley Act of 2002: What audit committees of non-US issuers need to know. International Journal of Disclosure and Governance 1.4 313-323. Jones III, A., Norman, C. (2006) Decision Making in a Public Accounting Firm: An Instructional Case in Risk Evaluation, Client Continuance, and Auditor Independence within the Context of the Sarbanes-Oxley Act of 2002.
Accounting ethics courses: a professional necessity, CPA Journal, 75(12), 64-65. Retrieved Jan 15, 2006, from Business Source Premier database. Financial Accounting Standards Board, (2005). FactsaboutFasb. Retrieved Jan. 16, 2006, from Facts about FASB Web site: http://www.fasb.org/facts/.
Baker University. 16 May 2004 . Griggs, Linda L. “Audits of Internal Control over Financial Reporting: What do they Mean?” Prentice Hall Law & Business Insights. 29 April 2004: Lexis-Nexis. Baker University.
One being the decision from the Public Company Accounting Oversight Board (PCAOB), created by the Sarbanes-Oxley Act (SOA) of 2002, in April 2003 they voted to assume the responsibility for establishing auditing standards. The Auditing Standards Board of the American Institute of Certified Public Accountants (AICPA) previously played this role. The PCAOB has the authorization to provide rules governing the following areas; ethics, independence, and quality control for any registered accounting firm... ... middle of paper ... ...e CPA Journal (2006). Retrieved on 16 September 2006 . Bernardi, Richard A., and LaCross, Catherine C. "Corporate Transparency: Code of Ethics Disclosure."
Retrieved October 20, 2007, from http://www.gsb.stanford.edu/news/headlines/2003alumniwkend_mcnichols.shtml Moberg, D. & Romar, E. (2003). WorldCom. Markkula Center for Business Ethics. Retrieved October 17, 2007, from http://scu.edu/ethics/dialogue/candc/case/worldcom.html United States Securities and Exchange Commission. (2007).
D'Amore, Frank. July 2005. The Art of Negotiation A Package. Corporate Legal Times, pp.64-65. Retrieved October 15, 2005 from EBSCO host.
(2005). Causes, consequences, and deterrence of financial statement fraud. Critical Perspectives on Accounting, 16(3), 277–298. Retrieved from http://www.sciencedirect.com.lp.hscl.ufl.edu/science/article/pii/S1045235403000728 SEC. (2013, June 6).
Works Cited Arens, Alvin, Randal Elder and Mark Beasley. Auditing and Assurance Services: An Integrated Approach. Upper Saddle River, NJ: Pearson Prentice Hall, 2005. Bartlett, Bruce. “The Crimes of Sarbanes-Oxley.” National Review 25 May 2004. http://www.nationalreview.com/nrof_bartlett/bartlett200405250811.asp Conference of State Bankers Online.
(P. Sems, Interviewer) FASB. (2011, October 6). FASB Facts About FASB. Retrieved from FASB Website: http://www.fasb.org/facts/ Labaton, S. (2006, December 17). Accounting Scandals on Wall Street - Enron - WorldCom.
Treasury Department 2002, ‘CLERP No 9 ‘Proposal for Reform – Corporate Disclosure Part 6 Accounting Standards’, http://archive.treasury.gov.au/documents/403/html/docshell.asp Watts, R & Zimmerman, J 1978, ‘Towards a Positive Theory of the Determination of Accounting Standards’, The Accounting Review, Vol LIII, No 1, pp 112-134. Zare, I, Nekounam, J and Gerami, A 2012 , ‘Review Reliability for Value of Intangible Assets in Financial Statements’, Vol. 2, no. 3, pp. 7115 - 7119 , Journal of Basic and Applied Scientific Research < http://www.textroad.com/pdf/JBASR/J.%20Basic.%20Appl.%20Sci.%20Res.,%202%287%297115-7120,%202012.pdf>