Public Company Accounting Oversight Board; Will it Protect Investors? The Public Company Accounting Oversight Board (PCAOB) was created by Sarbanes-Oxley Act of 2002. This board was created to oversee the audit of public companies‚ subject to the securities laws‚ in order to protect the interests of investors (15 USC 7201‚ 2002). It was created in wake of the recent financial scandals of Enron‚ WorldCom‚ and Global Crossing to name a few. This "Act" established by Congress is to create an oversight
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YARMOUK UNIVERSITY FACULTY OF ECONOMICS AND ADMINISTRATION SCIENCES DEPARTMENT OF ACCOUNTING COURSE SYLLABUS FALL SEMESTER 2011/2012 COURSE: Title: ACC471— Accounting Information System Instructor:Dr. Iaad Sartawi Class Time: Section (1) – 8:00-9:00 Sunday‚ Tuesday‚ & Thursday. Section (2) – 10:00-11:00 Sunday‚ Tuesday‚ & Thursday. Section (3) – 8:00-9:30 Monday & Wednesday. Class Room: LAB 104A Office Hours: 11:00-12:00 Sunday‚ Tuesday‚ & Thursday. 9:30-10:30
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Chapter 3-1 The Accounting Information System Chapter 3-2 Financial Accounting‚ Fifth Edition Study Objectives 1. Analyze the effect of business transactions on the basic accounting equation. 2. Explain what an account is and how it helps in the recording process. 3. Define debits and credits and explain how they are used to record business transactions transactions. 4. Identify the basic steps in the recording process. 5. Explain what a journal is and
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Our Stockholders 2006 was a challenging transitional year for Bristol-Myers Squibb. We experienced the significant negative impact of generic competition in our pharmaceutical business‚ and made the difficult decision to change leadership of the company. We also achieved preliminary settlement of an investigation of drug pricing‚ sales and marketing practices that began many years ago. At the same time‚ we were successful in launching several promising new products‚ expanding key businesses and advancing
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Anthropology 2A Reading response #1 9/30/13 Article 19. Who Needs Love! The author of‚ “Who Need Love!” Nicholas D. Kristof interviewed several married couples in Japan about their marriages. The answer was surprising; most of the couples in Japan are‚ by international standards‚ exceptionally incompatible. However the strength of the Japanese family is extremely higher than the ones in the U.S. The divorce rate in the U.S. is 55 percents‚ however the divorce rate in Japan is almost only half
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were made. During the twentieth and twenty-first centuries collaboration was done especially after numerous corporate and accounting disgraces occurred. The purpose of the SOX was to reinforce accountability‚ improve financial reporting and governance in corporations. In addition implementing effective auditing and the encouragement of careful observation of public accounting followed by an enforcement of intense criminal and civil charges liabilities for violations of the securities law was also
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1984 Essay People often wonder about why the world is the way it is. Some think that humans have changed over the years of evolution‚ but this statement is only partially accurate. Yes‚ humans have changed and evolved‚ but basic human tendencies have always been around. 1984 by George Orwell is a book that describes and demonstrates human tendencies that were relevant to the time the book was written and that are relevant to today. Orwell used Kohlberg’s first three stages of moral development
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Full name: _____________________________________________________ Number:____ Grade:____ Class:____ Date:____/____/______ Teacher: ___________________________ English Test I Jessica and Clare are talking about Clare’s vacation. Did she have a good time? Jessica: Did you have a Nice vacation‚ Clare? Clare: Yes‚ I did. I had a lot of fun. Jessica: Where did you go? Clare: I went to Florianopolis. My father’s family live there. Jessica: Who did you travel with? Clare: I traveled with
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NOTES Biology Cell is the basic structural unit of life. Cork is a substance which comes from the bark of a tree. In 1665‚ Robert Hooke made the observation of a cell through a self designed microscope. Cell is a Latin word which means ‘a little room’. Important: Cells were first discovered by Robert Hooke in 1665. Leeuwenhoek (1674)‚ with the improved microscope‚ discovered the free living cell in pond water for first time. Robert Brown in 1831 discovered the nucleus in the
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One of the most popular Beethoven’s works is the ninth symphony. An interesting performance with the philharmonic orchestra & oratorio chorus for Beethoven. The performance was at the musical art center‚ Wednesday‚ April 20 at 8 pm.in additional‚ the performance was by the conductor Carl St. Clair‚ Betsy Burleigh the Chorus Master and more. It was a very huge performance that a person must get a ticket whether he is a student or not. Going into details about the music‚ the performance has only one
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