Zobrazeno 1 - 10
of 25
pro vyhledávání: '"J. McNellis"'
Publikováno v:
Ann Fam Med
Primary care research is central to the successful transformation of care delivery, providing the crucial evidence to overcome the longstanding and widespread threats and challenges to the realization of primary care’s full potential. The Agency fo
Publikováno v:
Issues in Accounting Education. 37:53-66
In 2016, the Financial Accounting Standards Board (FASB) issued a standards update on current expected credit losses (Accounting Standards Update 2016-13; FASB Codification® Topic 326). While the update does not change the debits and credits associa
Autor:
Terri L. Herron, Casey J. McNellis
Publikováno v:
Issues in Accounting Education. 37:91-107
The real-life failures of others provide opportunities to learn. Audit failures and rule infractions stemming from Public Company Accounting Oversight Board (PCAOB) inspections represent the few instances for which detailed information about financia
Publikováno v:
Issues in Accounting Education. 35:12-25
Financial accounting students are often provided cues regarding a particular recognition/measurement issue prior to learning the related technical material. Yet, anecdotal evidence from the profession suggests that the identification and framing of c
The Impact of Requiring Audit Documentation on Judgments of Audit Quality and Auditor Responsibility
In crafting Auditing Standard No.3 (AS3), a primary objective of the PCAOB was to reduce auditors' exposure to litigation by raising the standard of care for audit documentation. We examine whether the increased documentation requirements of AS3 affe
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e279a662c098389bc339801c1a577b2f
https://doi.org/10.1108/s1475-148820200000024004
https://doi.org/10.1108/s1475-148820200000024004
Autor:
Casey J. McNellis
Publikováno v:
Issues in Accounting Education. 33:135-144
The accounting for software development costs is a complex issue within the financial accounting curriculum. While intermediate-level texts address the relevant issues, this case provides a rich context for students to learn and apply knowledge of th
Publikováno v:
International Journal of Auditing. 22:113-130
Mandatory audit firm rotation has been researched for decades with resulting opposition as well as support. Research has mainly treated mandatory auditor rotation at the firm macro level. We submit the client relationship length is comprised of firm
Autor:
Casey J. McNellis
Publikováno v:
Issues in Accounting Education. 33:53-63
This instructional case discusses a hypothetical scenario of a global conglomerate that has recently divested operations for three different subsidiaries. Students are required to determine the appropriate general financial statement presentation of
Autor:
Robert J, McNellis, Shavonda, Thomas
Publikováno v:
American family physician. 96(2)