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Douglas R. Carmichael

Home /Douglas R. Carmichael
January/February 2023

ICYMI | Independence Matters

Avoiding Pitfalls for the Unwary

By  Douglas R. Carmichael

July 2023 0

In Brief Auditor Independence is integral to the financial reporting system and trust in the capital markets. But recent cases against large audit firms underscore…

January/February 2023

Independence Matters

Avoiding Pitfalls for the Unwary

By  Douglas R. Carmichael

April 2023 0

In Brief Auditor Independence is integral to the financial reporting system and trust in the capital markets. But recent cases against large audit firms underscore…

Featured

Financial Statement Fraud by External Parties

By  Douglas R. Carmichael

April 2020 0

In Brief Financial statement fraud is often thought of as an “inside job,” something perpetrated by the management or employees of the organization being audited.…

Featured

Litigation and Regulatory Risks

By  Ron Hauben, JD, Claudius B. Modesti, JD, Carolyn Welshhans, JD and Douglas R. Carmichael

March 2020 0

About the Panelists Ron Hauben, JD, vice chair and general counsel at Ernst & Young LLP; Claudius B. Modesti, JD, partner at Akin Gump Strauss Hauer & Feld…

Featured

New Revenue Recognition Guidance and the Potential for Fraud and Abuse

Are Companies and Auditors Ready?

By  Douglas R. Carmichael

April 2019 0

In Brief Now that FASB's new revenue recognition standard is effective, it is worth considering how well the guidance meets the goals originally set by…

Featured

Audit vs. Fraud Examination

What’s the Real Difference?

By  Douglas R. Carmichael

March 2018 0

In Brief Contrary to what many think, the typical audits of financial statements do entail certain responsibility for the detection of fraud. The author examines…

Feature Articles

ICYMI | The Future of Auditing

A Roundtable Discussion

By  Scott Marcello, Thomas Ray, Douglas R. Carmichael, Jim Peterson, JD, Sridhar Ramamoorti, Salvatore Collemi and Bruce Nearon

February 2018 0

In Brief Technology has transformed the way that businesses operate. The auditing profession is no exception. The SEC's recently released statistics for fiscal year 2016…

Feature Articles

The Future of Auditing: A Roundtable Discussion

By  Scott Marcello, Thomas Ray, Douglas R. Carmichael, Jim Peterson, JD, Sridhar Ramamoorti, Salvatore Collemi and Bruce Nearon

February 2017 0

In Brief Technology has transformed the way that businesses operate. The auditing profession is no exception. The SEC's recently released statistics for fiscal year 2016…

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Our Latest Content

  • The Current State of the Multistate Tax Commission P.L. 86-272 Guidance September 2023
  • FASB Takes on Crypto September 2023
  • Can Artificial Intelligence Become an Accounting Expert? September 2023
  • CPAJ News Briefs: FASB, PCAOB September 2023
  • ChatGPT for Legal and Tax Professionals September 2023












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