Journal of Corporate Accounting & Finance

Cover image for Vol. 23 Issue 4

May/June 2012

Volume 23, Issue 4

Pages 1–81

  1. Editorial

    1. Top of page
    2. Editorial
    3. Commentary
    4. Features
    5. Book Review
    6. Departments
    1. Letter from the Editor (page 1)

      Edward J. Stone

      Article first published online: 23 APR 2012 | DOI: 10.1002/jcaf.21762

  2. Commentary

    1. Top of page
    2. Editorial
    3. Commentary
    4. Features
    5. Book Review
    6. Departments
    1. Managing financial risk (pages 3–6)

      Jack W. Paul

      Article first published online: 23 APR 2012 | DOI: 10.1002/jcaf.21763

  3. Features

    1. Top of page
    2. Editorial
    3. Commentary
    4. Features
    5. Book Review
    6. Departments
    1. Link analysis for fraud detection (pages 7–13)

      James A. Tackett and Fran Wolf

      Article first published online: 23 APR 2012 | DOI: 10.1002/jcaf.21764

    2. Internal auditing and the Dodd-Frank act (pages 15–18)

      David M. Shapiro

      Article first published online: 23 APR 2012 | DOI: 10.1002/jcaf.21765

    3. Identifying and recovering vendor credits: A bigger problem than you imagine (pages 19–22)

      Mary S. Schaeffer

      Article first published online: 23 APR 2012 | DOI: 10.1002/jcaf.21766

    4. Why most audit ethics courses don't work (pages 23–29)

      Stephen R. Goldberg and David P. Centers

      Article first published online: 23 APR 2012 | DOI: 10.1002/jcaf.21767

    5. SEC/PCAOB auditor issues (pages 31–41)

      Thomas R. Weirich and Jack T. Ciesielski

      Article first published online: 23 APR 2012 | DOI: 10.1002/jcaf.21768

    6. Auditing your executive compensation plan (pages 43–53)

      Robert M. Cornell and William C. Schwartz Jr.

      Article first published online: 23 APR 2012 | DOI: 10.1002/jcaf.21769

    7. Changes in accounting and auditing for consolidation of variable interest entities (pages 55–60)

      Alan Reinstein, Natalie Tatiana Churyk and S. Sam Berde

      Article first published online: 23 APR 2012 | DOI: 10.1002/jcaf.21770

  4. Book Review

    1. Top of page
    2. Editorial
    3. Commentary
    4. Features
    5. Book Review
    6. Departments
    1. The economics of good and evil (pages 61–63)

      David M. Cannon, Joseph H. Godwin and Stephen R. Goldberg

      Article first published online: 23 APR 2012 | DOI: 10.1002/jcaf.21771

  5. Departments

    1. Top of page
    2. Editorial
    3. Commentary
    4. Features
    5. Book Review
    6. Departments
    1. Offsetting of assets and liabilities (pages 65–69)

      Elaine Henry and Oscar J. Holzmann

      Article first published online: 23 APR 2012 | DOI: 10.1002/jcaf.21772

    2. Administration's proposals for estate and gift tax (pages 71–73)

      Caroline D. Strobel

      Article first published online: 23 APR 2012 | DOI: 10.1002/jcaf.21773

    3. IRS issues guidance on reporting health insurance coverage (pages 75–77)

      Shirley Dennis-Escoffier

      Article first published online: 23 APR 2012 | DOI: 10.1002/jcaf.21774

    4. Regulators address international concerns (pages 79–81)

      Robert W. Rouse

      Article first published online: 23 APR 2012 | DOI: 10.1002/jcaf.21775

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