Research papers - papers on finance, accounting, etc; .. RESEARCH PAPERS

Tax Reform & How It May Affect Auditing Practice :
A 7 page paper discussing the effects of the Taxpayer Relief
Act of 1997 on auditing activities. Following congressional
hearings on the abuses of the Internal Revenue Service
directed toward taxpayers over the past recent years and
under the influence of the lowest federal budget deficit in thirty
years, a measure of tax reform was signed into law in August,
1997, effective during the 1997 tax year. Along with further
complicating tax filing and tax planning, the 1997 reform has
also further complicated associated auditing duties on both the
paying and receiving sides. Bibliography lists 8 sources.
Taxaudit.wps

The Benefits of Audits : This 8 page paper provides support
for the premise that audited financial statements are a
necessity for the capital market to be efficient. Several areas
are discussed and recommendations are made concerning
financial auditing in both a corporate and government
environment. Bibliography lists 5 sources Audben.wps

International Accounting Standards : The issue is
discussed in a 9 page paper that includes two charts. Three
particular sub-issues highlighted include : IAS rules as theu
concerns retirement benefits, cash flow reporting and
investments. The role of the International Accounting
Standards Committee in deriving standards is discussed as
well as implications for businesses. Some reasons as to why
there has not been resolution in this controversial area is
explored. Bibliography lists 9 sources.Acctfrgn.wps

Environmental Accounting : A 12 page paper in which the
writer examines the increasingly necessity for effective
environmental accounting in light of changing policies in
support of environmental accountability. As the national trend
moves towards "green accounting," many companies,
especially high impact firms in the oil industry, have had to
concentrate greater efforts towards their processes of
envirnomental accounting. Bibliography lists 10 sources.
Envacc.wps

Forensic Accounting : A 5 page paper discussing forensic
accounting, what it is, why there is a need for forensic
accountants, what they are trained to do, how they go about it,
as well as salary ranges. Also cites two different cases of
criminals brought to justice by forensic accountants.
Bibliography lists 5 sources. Foracc.wps

FASB & New Regulations : A 9 page paper. The FASB is
charged with formulating standards for accounting reporting,
dictating the form and structure of the annual reports every
public company must file with the Securities and Exchange
Commission (SEC), superficially it would seem that there
would be very little need for any change in form or even that
form would be dictated at all except for the purposes of
uniformity. The fact is, however, that accounting standards do
change in response to changing business practices and
environments. The decade of the 1990s has witnessed more
of that change in business practice more than at any other
time, and the FASB has been busy trying to keep up.
Bibliography 8 sources. Fasb.wps

The Securities & Exchange Commission : This 22 page
research paper is a comprehensive review of the SEC.
Aspects covered include: legal framework of the SEC; laws the
SEC administers, including the Security Act of 1933, the
Security and Exchange Act of 1934, the Investment Company
Act of 1940 and several other Acts and amendments through
1995; the reporting processes; and the impact on businesses
including legal liabilities and disclosure requirements.
Bibliography lists 12 sources. SEC.wps

Income Recognition Procedures : A 5 page paper
discussing the new issues in the income recognition
procedures. The writer explains the current trends in income
recognition procedures. Bibliography lists 4 sources.
Incomere.wps

SFAS 95 / Controversy : This 5 page accounting paper
targets this specific requirement of reporting cash flow as
designated by the FASB. The importance of cash flow is
discussed and illustrated in laymen’s terms. The subject is
also discussed in the context of businesses and their dislike
for the FASB in general and the rule itself. Bibliography lists 5
sources. Sfas95.wps

Financial Accounting Theory : A 6 page paper discussing
financial accounting theory. A brief discussion of standards, as
well as interrelations between government and private
institutions are also covered. Bibliography lists 5 sources.
Finacc.wps

Financial Accounting : A 5 page overview of financial
accounting. Discusses balance sheets, taxing, auditing, etc;
Bibliography lists 5 sources. Actngfin.wps
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