Search Results - "Turpen, Richard A."

Ethical Judgments on Selected Accounting Issues: An Empirical Study by Stanga, Keith G., Turpen, Richard A.

“…This study investigates the judgments made by accounting majors when confronted with selected ethical dilemmas that pertain to accounting practice. Drawing…”
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Pro-ethics activities: Do they really reduce fraud? by Singleton, Tommie, King, Brett, Messina, Frank M., Turpen, Richard A.

“…We have seen a growing number of extraordinary financial frauds over the past few years. So critics call for more focus on ethics, and more pro‐ethics…”
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Educational Idealism: One More Reason to Stress the Perpetual Inventory System in Classroom Instruction by Edmonds, Cindy D., Edmonds, Thomas P., Turpen, Richard A.

“…Technological changes have enabled many companies to shift their inventory systems from the periodic to the perpetual approach. The promulgation of new rules…”
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Not-for-profit entities and the new revenue recognition standard by Turpen, Richard A

“…The museum has determined that the fair value of these benefits is $60. [...]consistent with current GAAP (ASC 958-60525-1), the museum has been reporting the…”
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The Control Environment in Not-for-Profit Organizations by Tsay, Bor-Yi, Turpen, Richard A

“…An organization with many employees and multiple locations needs a proper internal control system to ensure that management's policies and procedures have been…”
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The control environment in not-for-profit organizations: changing the organizational culture by Tsay, Bor-Yi, Turpen, Richard A

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A Fresh Look at Walkthroughs by Turpen, Richard A

“…In issuing Auditing Standard No. 2 (AS2), An Audit of Internal Control Over Financial Reporting Performed in Conjunction With an Audit of Financial Statements,…”
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Audit fees - what research tells us by Turpen, Richard A

“…Over the past 2 decades, CPAs have had to respond to charges ranging from predatory pricing to audit failure. Academic accountants have been actively…”
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Losses, recoveries, and offsetting: New rules for reporting by Turpen, Richard A, syth, Timothy

“…Most companies have at some time had to grapple with the question of whether or not to accrue and/or disclose loss contingencies. The many uncertainties that…”
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Losses, recoveries, and offsetting new rules for reporting contingencies by Turpen, Richard A, Forsyth, Timothy

“…Most companies have at some time had to grapple with the question of whether or not to accrue and/or disclose loss contingencies. The many uncertainties that…”
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A fresh look at walkthroughs: PCAOB's Auditing Standard No. 2 provides new perspective on an old audit procedure by Turpen, Richard A

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Gain and loss reporting in the statement of cash flows by Turpen, Richard A, Slaubaugh, Michael D

“…Statement of Financial Accounting Standards (SFAS) 95, Statement of Cash Flows, requires all companies to prepare a statement of cash flows. Most practitioners…”
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Sixth Circuit finds false imprisonment settlement payments taxable by Adkins, Nell

“…In Stadnyk v. Commissioner, the Sixth Circuit affirmed a Tax Court decision that settlement proceeds received for false imprisonment were not excludable under…”
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Spouse had "reason to know" of disallowed deductions by Adkins, Nell

“…In Winnie L. Greer v. Commissioner, the Sixth Circuit concluded that the Tax Court had not clearly erred in its finding and concurred that Greer's duty to…”
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