The Accounting Review

The Accounting Review

A journal for accounting professionals. Articles in The Accounting Review cover a variety of topics related to accountancy. It is published every other month by the American Accounting Association. Both members and non-members of the Association may submit articles for publication.
References in periodicals archive ?
Important factors that could affect these statements include the outcome of the accounting review, discussions with the SEC and OSC, and related matters discussed in this press release, the timing of theatre system deliveries, the mix of theatre systems shipped, the timing of the recognition of revenues and expenses on film production and distribution agreements, the performance of films, the viability of new businesses and products, risks arising from potential material weaknesses in internal control over financial reporting, the extent and impact of the restatement of our financial statements and fluctuations in foreign currency and in the large format and general commercial exhibition market.
Jacqueline Hammersley, in her March 2006 article in The Accounting Review, "Pattern Identification and Industry-Specialist Auditors," determined that auditors familiar with the client's industry were more adept than nonspecialist auditors at diagnosing complex financial statement misstatements that appeared when performing financial statement analysis.
This resulting paper was one of five papers from The Accounting Review that was reviewed by a panel of judges assembled by Financial Executives Research Foundation (FERF).
I want to thank the members of the Audit Committee for their hard work and diligence in the accounting review process," said Bobby Yazdani, Saba's founder and CEO.
The accounting review includes an examination of whether a restatement of prior period financial statements may be required as it relates to the customer transactions in question, in addition to an examination of Terayon's revenue recognition policies and practices for current and past periods and an examination of Terayon's internal control over financial reporting as it relates to these items.
The $32 million in "bullet dodging" stock sales by five of the seven Sunrise directors in the months leading up to the announcement of the accounting review and the ensuing 34% share price decline.
HEI presently anticipates that the accounting review will be completed, and its Annual Report on Form 10-K will be filed, no later than December 16, 2003.
He previously served as director of the Center for International Education and Research in Accounting (CIERA) and editor of the Center's journal, The International Journal of Accounting (TIJA), He was co-editor of Auditing: A Journal of Practice and Theory, associate editor of The Accounting Review and has served as a reviewer of numerous other journals.
As previously announced and disclosed in the Company's Form 8-K filed on August 16, 2006, the accounting review was initiated to address possible accounting matters.
A contributor to numerous journals, Keller is a certified public accountant and former editor of the Accounting Review and co-author of textbooks in accounting, financial accounting theory, and advanced accounting.
The accounting review is continuing due to the technical nature of the previously announced accounting matter related to the Company's historical treatment of certain inventory related costs.