Koss corporation case: Trouble in Brew city

Issues in Accounting Education

Volumn 26, Issue 3, 2011, Pages 547-568

  Daugherty, Brian ^a   Neely, Daniel G ^a  

^a UNIVERSITY OF WISCONSIN MILWAUKEE   (United States)

Author keywords

Embezzlement; Fraud; Internal control over financial reporting; Nonaccelerated filers; Sarbanes oxley

Indexed keywords

EID: 80052346045     PISSN: 07393172     EISSN: 15587983     Source Type: Journal    
DOI: 10.2308/iace-50004     Document Type: Article

References (7)

1. Dodd, C. 2010. Restoring American Financial Stability Act of 2010. Available at: http://banking.senate.gov/public/_files/ChairmansMark31510AYO10306_xmlFinancialReformLegislationBill.pdf
2. Garrett, S., and J. Adler. 2009. Amendment to H.R. 3817 offered by Mr. Garrett and Mr. Adler [amendment to IPA Discussion Draft of October 1, 2009. Available at: http://www.house.gov/apps/list/speech/financialsvcs_dem/ipa_garrett_adler.pdf
3. Knapp, M. C. 2010. Contemporary Auditing: Real Issues and Cases, Updated Seventh Edition. Mason, OH: South-Western Cengage Learning.
4. Public Company Accounting Oversight Board (PCAOB). 2007. An Audit of Internal Control over Financial Reporting that is Integrated with an Audit of Financial Statements. Auditing Standard No. 5. Available at: http://pcaobus.org/Standards/Auditing/Pages/Auditing_Standard_5.aspx
5. Securities and Exchange Commission (SEC). 2005. SEC Extension of Compliance Dates for Nonaccelerated Filers. Available at: http://www.sec.gov/rules/final/33-8618.pdf
6. Securities and Exchange Commission (SEC). 2009e. SEC Final Extension of Section 404 Compliance for Nonaccelerated Filers. Available at: http://www.sec.gov/rules/final/2008/33-8934fr.pdf
7. U.S. House of Representatives. 2010. Dodd-Frank Wall Street Reform and Consumer Protection Act. Public Law 111-203, July 21.