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A Fresh Approach to Regulation and Audit Quality: An Interview with PCAOB Board Member Jay D. Hanson

Jay D. Hanson has served as a PCAOB board member since January 2011. Prior to his appointment, he worked as the national director of accounting at McGladrey & Pullen LLP and as leader of the firm’s accounting standards group. He also served on the Emerging Issues Task Force from 2006 to 2011 and was a member of the Financial Reporting Executives Committee from 2008 to 2011.

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Essentials
Publisher's Column
Perspectives

Protecting Client Confidentiality When Responding to a Suspected Illegal Act

In August 2012, the International Ethics Standards Board for Accountants (IESBA) issued an exposure draft (ED), “Responding to a Suspected Illegal Act,” with a comment deadline of December 15, 2012.
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Crowdsourcing in the 21st Century

The Internet turned 25 last month, and although we often spend anniversaries collectively trying to gain perspective on the past by comparing it to the present, this particular milestone puts into perspective the present in relation to the future—specifically, where exactly is technology taking us?
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Myths and Inconvenient Truths about Audit Sampling

A udit sampling, like any powerful tool, is of great value when used properly but of great potential harm when used improperly. The auditing
standards provided by the AICPA, PCAOB, and International Auditing
and Assurance Board (IAASB) provide scant guidance about audit sampling.
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The CPA Journal is broadly recognized as an outstanding, technical-refereed publication aimed at practitioners, educators, regulators, and other financial professionals. Our goal is to provide the Journal’s readers with insight and analysis on developments in the areas of accounting, auditing, taxation, finance, management, technology, and professional ethics.

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