The Sarbanes-Oxley Act set up the Public Company Accounting Oversight Board with the responsibility for all of the following except
A) internal controls within companies.
B) controlling the quality of audits.
C) certifying the competence of financial executives.
D) setting rules and standards for the independence of auditors.
C) certifying the competence of financial executives.
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You are conducting a training evaluation. You developed a training impact model using the following categories. You decided to include a dimension to investigate how much the trainees think they learned and how willing they are to use their new skills once they go back to work. With which category of your training impact model is this dimension likely aligned?
a. resources b. activities c. program capabilities d. critical actions e. key results f. business goals
Which of the following is an intangible asset?
A) Oil B) Goodwill C) Retained earnings D) Land
The debate over the South African mining industry was used in the textbook to describe which concept?
a. Globalization b. Sovereignization c. Internationalization d. Nationalization
ABC Corp. issued $100,000 of bonds at a premium; as a result, the company:
A. received less than $100,000. B. received $100,000. C. received more than $100,000. D. will pay the bondholders more money on the maturity date than it received on the issue date.