READINGS LIST

• January 16
  • The Evolution of U.S. GAAP: The Political Forces Behind Professional Standards - Part I, by Stephen Zeff, The CPA Journal, January 2005

• January 18
  • The Evolution of U.S. GAAP: The Political Forces Behind Professional Standards - Part II, by Stephen Zeff, The CPA Journal, February 2005

• January 23 and 25
  • Using the Codification, FASB, and SEC resources; discussion about capstone research projects

• January 30
  • Guest speaker - Mr. Peter Thayer, Legacy Library reference librarian

• February 1
  • Minicases using the Codification

• February 3
  • Capstone project topic approval deadline

• February 6, 8, and 13
  • February 6 - Professor David Mead: role of audit committees at SEC registrants
  • February 8 - Bill Wilkinson and Zack Hart (MC alumnus): role of audit committees at non-profits and governmental entities
  • Corporate governance and the role of audit committees (please scan the following):
    • Eight Habits of Highly Effective Audit Committees, JofA, Sept. 2007
    • Rising Expectations, JofA, April 2008
    • Ernst & Young’s BoardMatters Quarterly, Sept. 2010, p. 7
    • KPMG Audit Committee Institute Ten To-Do's for Audit Committees in 2012
    • AICPA Audit Committee Briefs

• Thursday, February 9 -- 5pm-6pm
  • Marietta Chamber of Commerce Business After Hours - Lang's Outdoor Power Equipment

• February 15
  • Organizations significant to practice of accounting and their codes of conduct/ethics

    Accountancy Board of Ohio ACFE AICPA CFA Institute FEI

    IFAC IIA IMA PCAOB SEC

• February 20 and 22
  • Minicases using the Codification, researching litigation using SEC and state boards of accountancy websites, discussion about capstone research projects

• February 24
  • Capstone project progress report #1

• February 27 and 29
  • TBD

• March 5 and 7
  • TBD - Ms. Carla Morgenstern, staff accountant, AMG Vanadium, Inc.

• March 19, 21, and 26
  • Your choice corporation: SEC 10-K, 10-Q, and Proxy Statement
  • Your choice corporation: student-created ASC research questions

• March 23
  • Capstone project update #2

• March 28
  • No class -- comp day for attending Business After Hours

• March 30
  • Capstone project confirmation of appointment with Writing Center peer consultant to review written materials (posters, PPT slides, paper)

• April 2 and 4
  • Your choice corporation: student-created ASC research questions

• April 9 and 11
  • Accounting frauds: examples from E&Y's Detecting Financial Statement Fraud, 2009.

• Thursday, April 12 -- 5pm-6pm
  • Marietta Chamber of Commerce Business After Hours - Marietta Community Foundation

• April 16, 18 and 20
  • Capstone presentations and poster sessions -- Thomas 103 and DBRC 202

• April 23 and 25
  • Judgment in financial reporting: pharmaceutical industry case study -- please access the Pharmaceuticals Disclosures Handbook, 2009-2010, from the KPMG Institutes website (read pages 30-43, 74-75)