We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
Related Parties, Then and Now.
- Authors
Carmichael, Douglas R.
- Abstract
The article discusses related-party transactions and the historical associations between these transactions with material misstatementss resulting from fraud. Topics discussed include prominent fraud cases involving public companies that did not account for or disclose related-party transactions properly such as Refco, Enron and Tyco and Public Company Accounting Oversight Board's (PCAOB) focus on 3 critical areas that include relationships and transactions with related parties.
- Subjects
RELATED party transactions; AUDITING standards; AUDITING policies; ACCOUNTING fraud lawsuits; REFCO Inc.; ENRON Corp.; TYCO International Ltd.; PUBLIC Company Accounting Oversight Board; ACTIONS &; defenses (Law)
- Publication
CPA Journal, 2015, Vol 85, Issue 2, p36
- ISSN
0732-8435
- Publication type
Article