762 research outputs found

    Interview with Dr. Janet Colbert [video]

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    Dr. Janet Colbert is a CPA and a certified internal auditor, as well as a Certified Forensic Accountant. She has published more than 100 articles in journals such as the Forensic Examiner, Journal of Forensic Accounting, Internal Auditor, and Journal of Corporate Accounting and Finance. In addition, she has written chapters in books and authored a Continuing Professional Education course for CPAs on forensic accounting. She is on the graduate faculty in EKU\u27s College of Business and Technology and teaches accounting and statistics in the MBA program as well as auditing at the undergraduate level

    Copyright for Scholars: Osmosis Doesn't Do the Trick Anymore

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    A review of four books: Smith, Kevin L. Owning and Using Scholarship: An IP Handbook for Teachers and Researchers; Crews, Kenneth. Copyright Law for Librarians and Educator: Creative Strategies and Practical Solutions; Butler, Rebecca P. Copyright for Academic Librarians and Professionals; Russell, Carrie. Complete Copyright for K-12 Librarians and Educators

    Leduc, Janet L. Kaminski. Zebra mussels

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    1 online resource (2 pages)"February 23, 2021."Summarizes laws and regulations in New England that restrict the movement or possession of zebra mussels. Updates OLR research report 2011-R-001

    Leduc, Janet L. Kaminski. Carrying handguns in state parks or forests

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    1 online resource (3 pages)"October 29, 2020."Discusses a person's ability to legally carry a handgun (i.e., a pistol or revolver) in a Connecticut state park or forest. Updates OLR research report 2010-R-047

    State park and forest funding / analyst: Janet Kaminski Leduc

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    1 online resource (2 unnumbered pages)"December 22, 2020."; Includes bibliographical references (2nd unnumbered page)Discusses funding of Connecticut state parks and forest

    Hemp production in Connecticut / analyst: Janet Kaminski Leduc

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    1 online resource (2 unnumbered pages)November 4, 2020."; Includes bibliographical references (2nd unnumbered page)Discusses state law concerning hemp and hemp product

    Protecting internal audit workpapers from discovery

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    Access to internal audit workpapers is increasingly being requested or demanded by parties external to the entity. To protect workpapers from discovery, internal auditors may take proactive measures. Such measures include developing comprehensive job descriptions, having workpaper policies and a corporate charter, and conducting investigations under the direction of an attorney. Despite proactive measures, sensitive information may still be petitioned. To shield confidential information, internal auditors may invoke the attorney-client privilege, the work-product privilege, or other, less well-known doctrines

    Analytical Procedures for Management Accountants and Auditors

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    Analytical procedures entail estimating an expected value for an account and comparing the estimation to the book value. External auditors make extensive use of analytical procedures. By applying analytical procedures before the external audit is performed, the management accountant can locate and correct misstatements before they become problematic. Examines the three categories of analytical procedures and their utility to the management accountant. The three categories are: reasonableness tests, trend analysis, and ratio analysis. Explains each category and discusses the methods within each category. Also, provides examples to aid the accountant in applying the procedures.</jats:p
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