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INDIVIDUAL PROJECT: PCAOB Comment Lette

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INDIVIDUAL PROJECT: PCAOB Comment Letter
This assignment involves writing a comment letter to the PCAOB regarding one of the current
“research projects” on its standard setting agenda. Topics for the comment letter may be selected
from one of the following three activities:
 Data and Technology
 Other Information, Non-GAAP
 Noncompliance with Laws and Regulations
These activities can be found at the following link:
https://pcaobus.org/Standards/research-standard-setting-projects/Pages/default.aspx
After choosing a topic, I encourage rigorous debate with other classmates about the proposal and
the potential impact of the proposed standard on public companies, audit firms, and the
investment community. This process should be enjoyable because it requires knowledge gained
in this course as well as knowledge from other courses at Fisher. Ultimately, the comment letter
should specify a conclusion about whether or not you support the current research project. There
is no correct answer in this assignment. Instead, the evaluation will be based on whether the
position taken is supported with reasonable thought and evidence based on your research efforts.
The response should be provided electronically via Carmen and should be written in the format
of a formal business letter (for examples see comment letters submitted to the PCAOB, SEC, or
FASB from stakeholders) in Times New Roman, 12-point font, with one-inch margins all
around; 3 to 5 pages of content are expected. The comment letter may include the following
topics:
1) Summary of the current proposal by the PCAOB
2) Pros/cons of the standard
3) A clear determination of your position on the issue
4) Clear thought-out support for why you came to your decision
5) Recommendations on how the PCAOB may change the current proposal to be more
beneficial to society taking into the consideration of the pros/cons of the proposed
standard
Given the importance of academic research in formulating policy, it may be useful to search for
related accounting research that may address these topics. Working papers can be found at:
www.ssrn.com
In addition, published papers can be found on Google Scholar or in the OSU Library database. If
you want to search academic research papers, I suggest the following journals:
 The Accounting Review
 Journal of Accounting Research
 Journal of Accounting and Economics
 Contemporary Accounting Research
 Auditing: A Journal of Practice & Theory
 Journal of Accounting and Public Policy
 Accounting Horizons
I also strongly encourage you to search the internet for thought pieces on these current projects.
WSJ, CFO Magazine, Journal of Accountancy, and the CPA Journal are excellent practitioner
related sources that can help you formulate an opinion on this project. Please note that Wikipedia
and various accounting blogs are not reliable sources and will be discredited. Proper citations
should be made following APA or MLA standards.
Due Date (for topic selection): Thursday, August 27 before class
Deliverable (for topic selection): An email to Professor Sheneman (Sheneman.2@osu.edu)
identifying your selected topic. Students who fail to select a topic will be assigned a topic and
will receive a 10% reduction of points for failure to comply.
Due Date (for final comment letter): Tuesday, September 15 before class
Deliverable (for final comment letter): A complete comment letter in Word or PDF, uploaded
to Canvas.
Evaluation:
 This assignment is worth 50 points and should be completed individually.
 Points will be assigned primarily based on clarity/organization, completeness, and
creativity.
 Debate on the PCAOB proposed standards will occur in class on September 15. All
students will be expected to discuss their position to receive full credit.

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