Audit procedures on the use of fair value of
share-based compensation.
by Silliman, Benjamin R.^Fitzsimons, Adrian P.
1. American Institute of Certified Public Accountants (2006). PCAOB
Standards and Related Rules. New York, NY: AICPA, 527, 583, 586, 664.
2. Financial Accounting Series. Proposed Statement of Financial
Accounting Standards: Share-Based Payment An Amendment of FASB No. 123
and 95. Norwalk, CT: FASB, March 31, 2004, 7, 40, 41, 48, 49.
3. www.aicpa.org/PUBS/JOFA/apr2005/eaton.htm#Black, per 11/20/06,
5, 6.
4. www.aicpa.org/PUBS/JOFA/dec2005/baril.htm, per 11/20/06, 2.
5. www.pcaobus.org/standards/staff_questions_and_answers/2006/stock_options.pdf, per 11/20/06, 3, 4, 8, 9, 12, 13, 14, 17, 18, 24, 25, 26,
27, 28.
6. Siegel, J., Levine, M., Quereshi, A., and J. Shim. (2006). GAAP
2007: Handbook of Policies and Procedures, Chicago, IL: Commerce
Clearing House, Inc, 1.15.
Benjamin R. Silliman, Queens College of the City University of New
York
Adrian P. Fitzsimons, The Peter J. Tobin College of Business, St.
John's University
COPYRIGHT 2007 St. John's University, College
of Business Administration Reproduced with permission of the copyright holder. Further reproduction or distribution is prohibited without permission.
Copyright 2007, Gale Group. All rights
reserved. Gale Group is a Thomson Corporation Company.
NOTE: All illustrations and photos have been removed from this article.