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Allan B. Afterman, PhD, CPA

Home /Allan B. Afterman, PhD, CPA
Featured

What’s Wrong (and Right) with Accounting Education

By  Allan B. Afterman, PhD, CPA

December 2017 0

I just finished reading the September 2017 issue. It was a very good overview of what's wrong (and right) with accounting education. The takeaways for…

Uncategorized

ICYMI | The PCAOB’s Proposed New Auditor’s Report

A Sneak Peek at What Lies Ahead

By  Allan B. Afterman, PhD, CPA

December 2017 0

In May, the PCAOB issued a proposed standard, “The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion,” which,…

The Story of Slavic Translation Featured

The Story about Slavic Translation

By  Allan B. Afterman, PhD, CPA

June 2017 0

Poland began its transition to capitalism upon the collapse of the Soviet Union in 1991. At the time, the Polish Securities and Exchange Commission (PSEC),…

Columns

The SEC of the (Immediate) Future What to Expect

By  Allan B. Afterman, PhD, CPA

February 2017 0

President Trump has nominated Wall Street lawyer Walter “Jay” Clayton to be the next chairman of the SEC. While Clayton has no experience as a…

Columns

The PCAOB’s Proposed New Auditor’s Report

A Sneak Peek at What Lies Ahead

By  Allan B. Afterman, PhD, CPA

July 2016 0

In May, the PCAOB issued a proposed standard, “The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion,” which,…

News & Views

SEC | The Audit Committee Financial Expert

A Closer Look at What That Means

By  Allan B. Afterman, PhD, CPA

June 2016 0

In 2003, the SEC adopted rules implementing section 407 of the Sarbanes-Oxley Act of 2002 (SOX), requiring a public company to disclose whether at least…

Columns

SEC | The Tale of Internal Control over Financial Reporting and the SEC’s “Broken Windows” Policy

By  Allan B. Afterman, PhD, CPA

May 2016 0

In mid-2013, the SEC established the Financial Reporting and Audit Task Force, which in part was formed to spearhead the Division of Enforcement's efforts to…

Columns

Pay Ratio Disclosure: A Final SEC Rule Laden with Controversy

By  Allan B. Afterman, PhD, CPA

April 2016 0

In August 2015, the SEC, by the narrowest of margins (3 votes for, 2 against), adopted the long-awaited and politically charged rule requiring large U.S.…

Columns

FASB’s Proposal to Change the Definition of Materiality

The Unexpected Uproar

By  Allan B. Afterman, PhD, CPA

March 2016 0

In September 2015, FASB issued two proposed documents that, if adopted, could change the way the concept of materiality is assessed and applied regarding information…

FASB's Proposal to Change the Definition of Materiality Featured

FASB’s Proposal to Change the Definition of Materiality: The Unexpected Uproar

2016 Max Block Award Winner: Outstanding Article in the Area of Departments/Columns

By  Allan B. Afterman, PhD, CPA

March 2016 0

In September 2015, FASB issued two proposed documents that, if adopted, could change the way the concept of materiality is assessed and applied regarding information…

Columns

European Audit Reform

How It Could Affect U.S. Companies

By  Allan B. Afterman, PhD, CPA

February 2016 0

In April 2014, European Union (EU) legislation was adopted to reform the European statutory audit market. In this context, a statutory audit is a legally…

Columns

Equity Crowdfunding

The Good, the Bad, and the Potentially Ugly

By  Allan B. Afterman, PhD, CPA

January 2016 0

On October 30, 2015, the SEC issued final rules to implement Title III of the Jumpstart Our Business Startup (JOBS) Act, which amended the Securities…

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Our Latest Content

  • A Fireside Chat with Joanne S. Barry May 2022
  • CPAJ News Briefs: FASB, PCAOB May 2022
  • Keys to Successful Remote Audits of Not-for-Profit Organizations May 2022
  • SEC Enforcement Actions Support Critical Skills-based Ethics Training May 2022
  • The Four ‘Ps’ of a Successful Business Presentation May 2022












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