"The history of accounting is as old as civilization, key to important phases of history, among the most important professions in economics and business, and fascinating. Accountants participated in the development of cities, trade, and the concepts of wealth and numbers. Accountants invented writing, participated in the development of money and banking, invented double entry bookkeeping that fueled the Italian Renaissance, saved many Industrial Revolution inventors and entrepreneurs from bankruptcy, helped develop the confidence in capital markets necessary for western capitalism, and are central to the information revolution that is transforming the global economy."
--Gary Giroux

Speaking & Events

 

American Accounting Association 2009 Annual Meeting and Conference

Gary will be co-presenting this paper Monday Aug 3rd, 2009:

 

Historical Analysis of Changing Audit Risk Characteristics in the Large Client Market, 1962-2006

Gary Giroux, Texas A&M University
Cory Cassell, Texas A&M University


ABSTRACT: This paper focuses on relative audit risk based on an analysis of audit regulations and other factors that should impact on audit quality. A set of regulatory, economic and other events changed the audit risk environment beginning with the 1950s, resulting in periods of more stringent scrutiny and expected higher audit quality and periods of less oversight and expected lower audit quality. Several dozen events were considered, but only a few (e.g., Foreign Corrupt Practices Act and Sarbanes-Oxley Act) were expected to have a major impact on audit risk levels. Using archival data beginning in the 1960s, changes in audit risk surrogates generally followed the expected patterns after major regulatory and other audit-related changes.

(For full text)

 

 

 


 

Listen as I was interviewed on Coffee with an Author for Ijustfinished.com in August 2008:

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Gary Giroux's Books

Earning Magic

Wouldn't you like to know as much as you could about a company before you invest in it?
Detecting Earnings Management Essential Tools and Strategies for Detecting Manipulation.
Core Concepts of Financial Analysis... Access world-class business content with Core Concepts and Business Extra Select!