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Posts Tagged ‘Adrienne Gonzalez’

Last year, the Accounting Today published its list of the Top 100 Most Influential People in [American] Accounting on September 9, 2010.  I don’t know that it ever causes a stir, but we talked about it on AECM.  AECM is the e-mail listserv for accounting professors (with a membership of 750).  We wondered why no one from the academic side of accounting made the list (or ever makes the list, for that matter).  Upon closer examination, it turned out that Frank Ross (Howard U) made the list.  Bob Jensen contacted the editor and suggested the names of 20 academics for the 2011 list.

It’s an interesting question, I think, as to who should qualify to be on the list.  The accounting industry in the U.S. is so large, certainly over 1,000,000.  There are auditors, accountants, thought leaders, professors and students who are all directly part of it.  Then there are those who are indirectly related, such as companies/investors that benefit from using accounting information, businesses that serve the accounting industry, journalists, bloggers, government regulators and even tax collectors.  And what about those Europeans who have their IFRS, FRC and the EC?  And should the person’s contribution be for only the most recent 12 months, recent years, or a lifetime of activity?  And what about fraudsters who influence the accounting industry?

For that matter, what does it mean to be to have been influenced?  I look at the list and I wonder how the honorees influenced me?  I have heard of almost none of them.  Does being influential mean having had an impact?

I’m sure the editorial staff at Accounting Today has grappled with these questions over the years, time and time again.

A short while ago, I was asked who I would say are the most influential.  Here are the people in the accounting world who have influenced me the most in the past year.

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Junior Deputy Accountant is vacationing, and I offered to write a guest post.  Since the news of the day is the SCOTUS (Supreme Court of the United States) decision on SOX (Sarbanes-Oxley Act of 2002), that’s what I wrote about.  Please check out my commentary, “SCOTUS to PCAOB: Do Not Go to Jail; Do Pass Go and Go, Go, Go,” over at Junior’s most excellent web site.

JDA appears all over the net, at JrDeputyAccountant, fan favorite Going Concern, and many other sites.

Some of you love all things SOX. Oops, that’s Sarbanes-Oxley instead of White or Red. Some of you hate all things SOX (especially if you are a Yankee fan and are thinking about Boston). Those that hate Sarbanes-Oxley are trying either to maim it, or kill it.

Maiming is a fait accompli, given that a provision was added to the Dodd-Frank Wall Street Reform and Consumer Protection Act exempting companies with market caps of less than $75 million from 404-b requirements (auditors must opine on internal controls).

Homicide has always been the back-up …

Continue reading at:  “SCOTUS to PCAOB: Do Not Go to Jail; Do Pass Go and Go, Go, Go

Debit and credit – – David Albrecht

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Influential accounting news and commentary blog, Going Concern, is airing a series of interviews with key figures in the IFRS debate.  The second installment of the series, published April 1, 2010, features me.  Click on, “Professor David Albrecht: IFRS Will Make Financial Statement Comparison an Impossibility,” to read the interview.

Many thanks to the team at Going Concern (Caleb Newquist, managing editor) for thinking of me, and to ace reporter Adrienne Gonzalez (aka Junior Deputy Accountant) for the fine write-up.

Debit and credit – – David Albrecht

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