Douglas R Carmichael

Education

AICPA

Certification:, Certified Public Accountant, State Board of Accountancy United States

Ph.D., Accounting, University of Illinois

M.A.S., Accounting, University of Illinois

B.S., Economics, University of Illinois

Books

Carmichael, D. R. (2023). PPC's Guide to Audits of Nonpublic Companies. (p. 500). Carrollton, TX, Thomson Reuters Tax.

carmichael, d. r., Huff, B., & Anderson, J. (2023). Guide to Audits of Nonpublic Companies. Fort Worth, TX, Thomson Reuters-Practicioners Publishing Company.

Carmichael, D. R. (2023). PPC's Guide to Audits of Financial Institutions . (p. 500). Carollton, TX, Thomson Reuters Tax .

carmichael, d. r., Roberts, E., & Griffith, J. C. (2023). Guide to Construction Contractors. Fort Worth, TX, USA, Thomson Reyers -Practitioners Publishing Company.

Carmichael, D. R. (2023). PPC's Guide to Construction Contractors. (p. 500). Carrollton, TX, Thomson Reuters Tax.

Carmichael, D. R., & Griffith et al, J. (2023). Guide to Audits of Financial Institutions. Fort Worth, TX, USA, Thomson Reuters -Practitioners Publishing Company.

Carmichael, D. R., & Reed, M. (2023). Guide to Audits of Employee Benefit Plans. Fort Worth, TX, Thomson Reuters-Practitioners Publishing Company.

Carmichael, D. R., & Dropkin, M. (2022). Guide to Audits of Nonprofit Organizations. Fort Worth, TX, USA, Thomson Reuters - Practitioners Publishing Company.

Carmichael, D. R., & Mooney et al, T. (2022). Guide to Audit Risk Assessment. Fort Worth, TX, Thomson Reuters -Practitioners Publishing Company.

Carmichael, D. R., & Holder, W. (2022). Guide to Audits of Local Governments. Fort Worth, TX, USA, Thomson Reuters -Practitioners Publishing Company.

Carmichael, D. R., & Rutledge et al, M. (2022). Guide to Homeowners' Associations and Other Common Interest Realty Associations. Fort Worth, TX, USA, Thomson Reuters -Practitioners Publishing Company.

brinig, b. p., & carmichael, d. r. (2022). Guide to Litigation Support Services. Fort Worth, TX, USA, Thomson Reuters -Practitioners Publishing Company.

carmichael, d. r., & Fritz et al, G. (2022). Guide to PCAOB Audits. Fort Worth, TX, USA, Thomson Reuters -Practitioners Publishing Company.

Carmichael, D. R. (2014). Guide to Small Business Consulting Engagements. Fort Worth, TX, USA, Practitioners Publishing Company.

Carmichael, D. R., & Rockman, E. (2006). Guide to Risk-Based Audits of Nonprofit Organizations. Fort Worth, TX, USA, Practitioners Publishing Company.

Carmichael, D. R., & Landsittel, D. L. (2006). Guide to Risk-Based Audits. Fort Worth, TX, USA, Practitioners Publishing Company.

Carmichael, D. R., & Reed, M. (2005). Guide to Troubled Businesses and Bankruptcies. Fort Worth, TX, USA, Practicioners Publishing Company.

Carmichael, D. R., Guy, D., & Lach, L. (2005). Guide to International Standards on Auditing and Related Services 2001. Fort Worth, TX, USA, Practicioners Publishing Company.

Carmichael, D. R., Guy, D., & Lach, L. (2005). Practitioners Guide to GAAS 2005. New York, John Wiley & Sons.

Carmichael, D. R., Guy, D. M., & Lach, L. (2003). Ethics for CPAs. New York, John Wiley & Sons.

Carmichael, D. R., Carmichael, D., & Rosenfield, P. (2002). Accountants' Handbook. New York, NY, John Wiley & Sons.

Carmichael, D. R., & Stanton, M. (2002). Guide to Fraud Investigations. Fort Worth, TX, USA, Practicioners Publishing Company.

Carmichael, D. R., & Guy, D. (2001). The Auditor's SAS Field Guide 2002. New York, John Wiley & Sons.

Carmichael, D. R., Guy, D., & Lach, L. (2001). The CPA's Guide to Professional Ethics. New York, John Wiley & Sons.

Carmichael, D. R., & Koskayet, et al, K. (2000). Accountants' Legal Liability and Risk Management. Fort Worth, TX, USA, Practicioners Publishing Company.

Carmichael, D. R., & Guy, D. (2000). Student's Guide to GAAS 2001. New York, John Wiley & Sons.

Carmichael, D. R., & Guy, D. (1998). Practitioners Guide to Audit Sampling . New York, John Wiley & Sons.

Carmichael, D. R., & Spradling, L. S. (1998). Guide to Risks and Uncertainties. Fort Worth, TX, USA, Practicioners Publishing Company.

Carmichael, D. R., Guy, D. M., & Whittington, R. (1998). Audit Sampling: An Introduction to Statistical Samplin in Auditing.

Carmichael, D. R., & Benis, M. (1997). Auditing Standards and Procedures Manual. New York, John Wiley & Sons.

Carmichael, D. R., Willingham, J. J., & Schaller, C. A. (1996). Auditing Concepts and Methods. New York, McGraw-Hill, Inc.

Carmichael, D. R., Rennie, M., Rennie, R. D., & Willingham, J. J. (1995). Auditing Concepts and Methods. Toronto, ON, McGraw-Hill Ryeson Limited.

Carmichael, D. R., Guy, D., & Whittington, O. R. (1994). Audit Sampling: An Introduction to Statistical Sampling in Auditing. New York, John Wiley & Sons.

Carmichael, D. R., & Pany, K. (1993). Reporting on Uncertainties, Including Going Concern. (p. 35-58). AICPA, New York, The Expectation Gap Standards.

Carmichael, D. R., Lilien, S., & Mellman, M. (1991). Accounting and Auditing Update Handbook. New York, AICPA.

Carmichael, D. R., Willingham, J. J., & Carmichael, D. (1985). Perspectives in Accounting.

Carmichael, D. R., Makela, B., & Carmichael, D. (1976). Corporate Financial Reporting: The Benefits and Problems of Disclosure. New York, NY, AICPA.

Carmichael, D. R. (1972). The Auditor's Reporting Obligation. AICPA, New York, Auditing Researh Monograph No. 1.

Carmichael, D. R. (1971). Perspectives in Auditing. New York, Carmichael and Willingham, McGraw-Hill.

Journal Articles

(2023). INDEPENDENCE MATTERS: Avoiding Pitfalls for the Unwary. The CPA Journal,

(2023). "independence Matters:  Avoiding Pitfalls for the Unwary". The CPA Journal, XCIII(1/2). 24 - 29 (6 pages).

(2023). INDEPENDENCE MATTERS:  Avoiding Pitfalls for the Unwary. The CPA Journal, 24 to 29.

Carmichael, D. R. (2022). Revenue Recognition Fraud.

Carmichael, D. R. (2020). Financial Statement Fraud by External Parties. The CPA Journal/New York State Society of CPAs, XC(No. 3 March 2020). 28-34.

Carmichael, D. (2019). New Revenue Recognition Guidance and the Potential for Fraud or Abuse--Are Companies and Auditors Ready?. The CPA Journal,

Carmichael, D. R. (2018). Audit versus Fraud Examination: What's the Real Difference?. The CPA Journal, LXXXVIII(2). 48-53.

Carmichael, D. R. (2015). Related Parties, Then and Now. The CPA Journal, 85(2). 36-42.

Carmichael, D. R. (2014). Reflections on the Establishment of the PCAOB and Its Audit Standard Setting Role. Accounting Horizons/American Accounting Association, 28(4). 901-915.

(2010). Double-Entry, Nonstandard Entries, and Fraud. The CPA Journal, (October 2010).

(2008). A Perspective on the SEC's Proposal to Accept Financial Statements Prepared in Accordance with International Financial Reporting Standards without Reconciliation to US GAAP. Accounting Horizons, (June 2008).

(2007). Sunbeam and the 'Iron Curtain': Why a Dual Test for Materiality Was Necessary. The CPA Journal, August 2007.

(2007). The FASB's Conceptual Framework for Financial Reporting: A Critical Analysis. Accounting Horizons, (June 2007).

(2006). How Risk Standards Differ from Past Practice. Accounting Today,

(2006). Increase Your Audit 'Vocabulary' with New risk Standards. Accounting Today,

(2006). PCAOB Standards-Setting Update. The Auditors Report,

(2006). Transition in the Office of the Chief Auditor of the PCAOB: Interview with Douglas R. Carmichael. The CPA Journal,

(2004). Audit Standards in Transition: An Interview with PCAOB Chief Auditor Douglas R. Carmichael. The CPA Journal,

(2004). The PCAOB and the Social Responsibility of the Independent Auditor. Accounting Horizons,

(2000). Are International Auditing Standards Ready to Replace U.S. GAAS?. The CPA Journal,

(1999). In Search of Concepts of Auditor Independence. The CPA Journal,

(1999). Hocus-Pocus Accounting. The Journal of Accountancy,

(1999). ISB No. 1: The First Step Toward Effective Communications with Audit Committees on Independence. The CPA Journal,

(1998). Software Revenue Recognition Under SOP 97-2: Is It Time to Record the Sale?. The CPA Journal,

(1998). A New Framework for Independence: Paradigm Shift or Shaky Start?. The CPA Journal,

(1997). The Annual Audit Tune-Up. The CPA Journal,

(1997). Report Card on the Accounting Profession. The CPA Journal,

(1996). Proposal to say the "F" Word in Auditing Standards. The CPA Journal,

(1995). The Audit Agenda (a review article). Accounting Horizons,

(1991). Pitfalls in the Confirmation Process. The CPA Journal,

(1990). Practice Problems Involving Documentary Evidence. The CPA Journal,

(1990). Practice Issues on OCBOA Financial Statements. The CPA Journal,

(1989). Tax Basis Financial Statements-Potential for Savings. The CPA Journal,

(1988). The Audtor's Guide to Errors, Irregularities and Illegal Acts. The Journal of Accountancy,

(1987). Materiality Considerations in Governmental Audits. The CPA Journal,

(1987). Reconsider the Exposure Draft on Control Risk. The CPA Journal,

(1987). Fraud and Illegal Acts - A New Look. The CPA Journal,

(1986). Proposed New Standards on Auditor Communications. The CPA Journal,

(1986). Audit Procedures in a Data Processing Environment. The CPA Journal,

(1984). Sampling, Materiality, and Risk-A Nuts and Bolts Approach. The Journal of Accountancy,

(1984). The Auditor's Changing Role in Financial Reporting. Journal of Accounting, Auditing and Finance,

(1983). High Tech - A Challenge for CPAs. The Journal of Accountancy,

(1982). The Evolution of Audit Reporting. Auditing Symposiu, VI,

(1980). Internal Accounting Control-It's The Law. The Emmanuel Saxe Distinguished Lecturer in Accounting 1979-1980, 36-51.

(1980). GAAS - What It Is and Where It's Going. Laventhol & Horwath Distingguished Lecturer in Accounting, 62-70.

(1980). Accounting and Auditing: The Technical Challenges Ahead. The Journal of Accountancy,

(1979). The Cohen Commission in Perspective: Actions and Reactions. Journal of Accounting, Auditing and Finance,

(1979). Standards for Financial Reporting. The Journal of Accountancy,

(1978). The Management Report. Financial Executive,

(1977). The Auditor's Role and Responsibilities. The Journal of Accountancy, 144.

(1976). Fads and Foibles in Auditing Research. Published proceedings of Symposim on Auditing Research,

(1976). Litigation and the Auditor's Responsibility. The Journal of Accountancy, 142.

(1976). Risk and Uncertainty in Financial Reporting and the Auditor's role. Auditing Symposium,III,

(1976). Has the Accounting Profession Lost Control of It's Destiny?. Auditing Symposium IV,

(1974). Assurance Function - Auditing at the Crosswords. The Journal of Accountancy, 3.

(1974). "Financial Forecasts - The Potential Role of Independent CPAs" Acconting and Auditing. The Journal of Accountancy, 138.

(1974). Attest Function or the Assurance Function - Auditing at the Crossroads. Journal of Contemporary Business, 3.

(1973). The FASB and Organizational Change at the AICPA. The Accounting Forum on the Financial Accounting Standards Board: Its Challenges and Promise, 29-35.

(1973). Reporting on Forecasts: A Survey of Attitudes. The Journal of Accountancy, 136.

(1973). Reports on Internal Control to Grant Agencies. The Journal of Accountancy,

(1973). Reporting on Forecasts: A U.K. Perspective. The Journal of Accountancy, 135.

(1973). The Role of the CPA in the New Financial Reporting Environment. Accounting Papers of the Twenty-Seventh Annual Conference of Accountants,

(1973). Price Controls and the Annual Audit. The Journal of Accountancy, 135.

(1973). Disclaimers and Liability - The Rhode Island Trust Case. The Journal of Accountancy, 135.

(1972). Unaudited Statements: Canadian and American Views Contrasted. The Journal of Accountancy, 134.

(1972). Auditor's Reports - A Search for Criteria. The Journal of Accountancy, 134.

(1972). Auditing and Reporting for Casinos. The Journal of Accountancy, 133.

(1972). Future Discussions for Auditing Research. Auditing Looks Ahead,

(1972). A Special Purpose Report on Internal Control for the SEC. The Journal of Accountancy, 133.

(1972). Reports on Internal Control for the SEC. The Journal of Accountancy, 133.

(1972). Lack of Independence - Some Reporting Problems. The Journal of Accountancy, 134.

(1972). Investigation and Disclosure of Compliance with Laws and Regulations. The Journal of Accountancy, 133.

(1971). A Letter of Understanding for Unaudited Statements. The Journal of Accountancy, 132.

(1971). Arm's-Length Transactions in Accounting and Auditing. The Journal of Accountancy, 132.

(1971). Statements on Auditing Procedure 45 through 50. CPA Audio No. 46,

(1971). Client Imposed Restrictions on Scope. The Journal of Accountancy, 132.

(1971). An Alternative to the Engagement Letter for Unaudited Statements. The Journal of Accountancy, 132.

(1971). Meeting the Expectations of Young Accountants. The Journal of Accountancy, 132.

(1971). Training Young Auditors: A Realistic Approach through Simulation. The Journal of Accountancy, 131.

(1971). Auditing and Reporting for Security Evaluations. The Journal of Accountancy, 132.

(1971). An Engagement Letter for Unaudited Statements. The Journal of Accountancy, 132.

(1971). A Positional Analysis of Internal Control. The Journal of Accountancy, 131.

(1971). Audit Guides - their Authority and Importance. The Journal of Accountancy, 131.

(1971). Scope Limitations and Unaudited Disclaimers. The Journal of Accountancy, 131.

(1970). Extensions of Auditing Procedure - A New Statement. The Journal of Accountancy, 130.

(1970). Opinions on Internal Control. The Journal of Accountancy, 130.

(1970). Some Hard Questions on Management Audits. The Journal of Accountancy, 129.

(1970). Reporting on Lack of Independence. The Journal of Accountancy, 129.

(1970). Behavioral Hypothesis of Internal control. The Accounting Review, XLV.

(1970). Accounting Series Release No. 115 - An Interpretation. The Journal of Accountancy, 129.

(1970). Audit Arrangements and Engagement Letters. The Journal of Accountancy, 129.

(1970). Accounting Series Release No. 115 - An Interpretation. The Journal of Accountancy, 129.

(1970). Technical Information Inquiry on Internal Control Reports. The Journal of Accountancy, 130.

(1970). The Auditing Research Program. The Journal of Accountancy, 130.

(1970). Changing Auditors and Audit Responsibility. The Journal of Accountancy, 130.

(1970). Contemporary Auditing. Dickenson Publishing Company, Inc.,

(1970). Auditing: A Conceptual Approach. Porter and Burton, Wadsworth Publishing Company, Inc.,

(1969). CP Audio No. 10. AICPA,

(1969). Sampling in Auditing, Tests of Transactions and the Sample of One. The University of Kansas,

(1969). New Directions in Auditing Education: A Proposal for the Undergraduate Course. The Accounting Review, XLIV.

(1969). Fraud in EDP Systems. The Internal Auditor, 26.

(1969). The Cumulative Aspects of Materiality. The Journal of Accountancy, 128.

(1968). Selected Studies in Modern Accounting. AICPA,

(1968). The Auditor's Statutory Liability to Third Parties. Texas CPA, XLI.

(1968). The BarChris Case - A Landmark Decision on the Auditor's Statutory Liability to Third Parties. The New York CPA, XLI.

(1968). The Compatibility of Auditing Independence and Management Services - An Identification of Issues . The Accounting Review, XLIII.

(1968). Tests of Transactions - Statistical and Otherwise. The Journal of Accountancy, 125.

(1968). The Professional Auditing Subculture. Abacus, 4.

(1967). Bemerkungen zur Unterschlagung - sprufund in elektronischen datenverarbeitungssystemen. Dir Wirtschaftsprufung,

Independence Matters: Avoiding Pitfalls for the Unwary. The CPA Journal,

Book Chapters

(2002). The Independent Auditor's Responsibility to Detect Fraud". American Bar Assocaition, Tort adn Insurance Practice Section, Fidelity and Surty Law Committee. 25 Years of Fidelity and Insurance Law.

(2002). An Overview of the Accountant's Liability and Responsibility for Losses. American Bar Association, Tort and Insurance Practice Section, Fidelity and Surety Law Committee. 25 Years of Fidelity and Insurance Law.

(1995). Communication with Users. AICPA and Auditing Section of the American Accounting Association,New York. Auditing Practice, Research, and Education.

Carmichael, D. R. (1985). Auditing, Financial. In Bittel, L. R. (Ed.), McGraw-Hill,New York, NY. Encyclopedia of Professional Management.

Carmichael, D. R. (1985). International Harmonization of Auditing Standards. In Needles, B. E. (Ed.), American Account Association. Comparative International Auditing Standards.

Carmichael, D. R. (1981). Introduction: Nature and Elements of Accounting. In Seidler , L. J., & Carmichael, D. R. (Eds.), Roland Press,New York, NY. Accountant's Handbook.

Carmichael, D. R. (1971). In Parker, J. R. (Ed.), Accountancy: A Source Book of Readings Toronto,Canada. Sir Isaac Pitman (Canada) for the Ontario Institute School of Accountancy.

Media Contributions

(2018). The CPA Journal (Published by the NYStateSociety of CPAs).

(2017). Center for Audit Quality Focus on the Profession.

(2017). The CPA Journal (Published by the NYStateSociety of CPAs).

Presentations

carmichael, d. r. (2018, August 9). Accounting Scandals: Then and Now. Temple Accounting Conference. Philadelphia, PA: Temple University Fox Business School.

carmichael, d. r. (2016, August 6). Ethics and the Law. American Accounting Association Pre-Conference Workshop. New York, NY: American Accounting Association.

Carmichael, D. R. (2006, April 28). Research Topics in Auditing. Fourth Annual Four Schools Accounting Conference. Newark, NJ: Rutgers.

Carmichael, D. R. (2006, January 27). . Forbes Video Network.

Carmichael, D. R. (2005, December 5). PCAOB Standard Setting Update. AICPA National Conference on Current SEC and PCAOB Developments. Washington, DC

Carmichael, D. R. (2005, December 6). Section 404 of Sarbanes-Oxley: Theory and Current Practice. Panel Discussion. Washington, DC: District of Columbia Bar.

Carmichael, D. R. (2005, September 27). . sustaining the Sarbanes-Oxley and 404 Compliance Conference. Princeton, NJ: Center for Business Intelligence.

Carmichael, D. R. (2005, June 27). . Corporate Governance Under Sarbanes-Oxley. Washington, DC

Carmichael, D. R. (2005, May 18). Risk of accountant's professional liability associated with the provision of services intended to assist companies in meeting the requirements of Section 404 of the Sarbanes-Oxley Act. 2005 E&O (Non-Medical) Symposium. Philadelphia, PA: Professional Underwriting Society.

Carmichael, D. R. (2005, May 6). Standards Setting: Auditing, Independence, and Ethics. The PCAOB Speaks. Washington, DC: Practicing Law Institute.

Carmichael, D. R. (2005, May 5). Towards Principle-Based Professional Standards and the Concept of Reasonable Assurance. The 4th Annual Financial Reporting Conference. New York, NY: Baruch College.

Carmichael, D. R. (2005, May 2). Sarbanes-Oxley Act Section 404: The Impact on Business. : New York University: Stern School of Business.

Carmichael, D. R. (2005, April 18). . the Institute of Internal Auditors' Philadelphia Chapter 2005 Spring Conference. Philadelphia, PA

Carmichael, D. R. (2005, November 9). ASB and PCAOB Update. 2005 AICPA National Conference on Banks and Savings Institutions. Washington, DC

Carmichael, D. R. (2005, October 27). Panel Discussion. Foundation for Accounting Education Auditing Conference. New York, NY

Carmichael, D. R. (2005, January 12). The PCAOB's Perspective on Section 404 Requirements. New York, NY: Stanford Law School.

Carmichael, D. R. (2005, September 27). . Sustaining the Sarbanes-Oxley and 404 Compliance Conference. Princeton, NJ: Center for Business Intelligence.

Carmichael, D. R. (2005, October 27). PCAOB Quality Control Standards: Short-Term Horizon; and PCAOB Auditing Standards: An Update. Foundation for Accounting Education Auditing Conference. New York, NY

Carmichael, D. R. (2004, July 13). A History of Fraud Detection. 15th Annual Fraud Conference & Exhibition. Las Vegas, NV: Association of Certified Fraud Examiners.

Carmichael, D. R. (2004, September 24). Current Developments at the PCAOB. Philadelphia Board for Corporate Governance. Philadelphia, PA: Temple University.

Carmichael, D. R. (2004, October 19). Key Issues in Setting Professional Standards: What Does the Public Expect?. NASBA's Annual Meeting. Chicago, IL

Carmichael, D. R. (2004, October 20). Advances in the Discipline of Auditing. Institute of Internal Auditors, New Challenges/New Solutions Conference. New York, NY

Carmichael, D. R. (2004, October 28). Auditing Ethics and Independence: What are the Current Standards for the PCAOB. Foundation for Accounting Education Auditing Conference. New York, NY

Carmichael, D. R. (2004, November 19). Internal Control Reporting Under Section 404: An Update and Current Assessment. American Bar Association Section on Business Law Full Meeting. Washington, DC

Carmichael, D. R. (2004, November 22). Current Developments at the PCAOB. Bethlehem, PA: Lehigh University.

Carmichael, D. R. (2004, December 2). Evaluating Internal Controls. The Economist Second General Counsel Roundtable. New York, NY

Carmichael, D. R. (2004, December 6). Fraud Detection Matters. 12th Annual All-Day Fraud Training Conference. Philadelphia, PA: Philadelphia Area Chapter of the Association of Certified Fraud Examiners, Inc..

Carmichael, D. R. (2004, December 7). Standards Setting. AICPA National Conference on Current SEC and PCAOB Developments. Washington, DC

Carmichael, D. R. (2004, June 30). Current Developments at the PCAOB. Advanced Government Accounting's 53rd Annual Professional Development Conference & Exposition. Washington, DC

Carmichael, D. R. (2004, January 16). The PCAOB and the Social Responsibility of the Independent Auditor. American Accounting Association, Auditing Section, Annual Meeting. Clearwater, Florida

Carmichael, D. R. (2004, February 9). Where is the Public Company Oversight Board on Standards?. Twenty-second Annual Conference for Executive Directors. Savannah, GA: NASBA.

Carmichael, D. R. (2004, February 25). "How Does the PCAOB Think That the Auditors Should Audit Internal Control?"Internal Control Over Financial Reporting: SEC and PCAOB Standards and Rules. Glasser LegalWorks Seminar. New York, NY

Carmichael, D. R. (2004, March 29). A Call to Accountability. Accountants Club of America's Accounting Forum Luncheon. New York, NY

Carmichael, D. R. (2004, April 29). The Accounting and Auditing Connection. 3rd Annual Financial Reporting Conference. New York, NY: Baruch College.

Carmichael, D. R. (2004, May 5). Standards-Setting by the PCAOB. The PCAOB Speaks. Washington, DC: Practicing Law Institute.

Carmichael, D. R. (2004, May 21). Standards-Setting by the PCAOB. 16th Annual Course of Study on Accountant's Liability, ALI-ABA. Chicago, IL

Carmichael, D. R. (2003, October 30). "Role of the PCAOB in Audit Standards Setting". Auditing Conference. New York, NY: Foundation for Accounting Education.

Carmichael, D. R. (2003, November 17). Section 404, Internal Control Over Financial Reporting. Financial Executives International Annual Meeting. New York, NY

Carmichael, D. R. (2003, November 20). What to Expect from the Office of the Chief Auditor of the PCAOB. New York, NY: The Foundation for Accounting Examiners.

Carmichael, D. R. (2003, December 5). The PCAOB Speaks. Washington, DC: American Bar Association, Section on Business Law.

Carmichael, D. R. (2003, December 12). PCAOB - Auditing, Ethics/Independence (Professionalism is Primary). Current SEC Developments. Washington, DC: AICPA.

Carmichael, D. R. (2002, February 7). . Business Center. : CNBC.

Carmichael, D. R. (2002, February 12). . Nightline with Ted Koppel. : ABC.

Carmichael, D. R. (2002, February 22). . The News Hour With Jim Lerher. : PBS.

Carmichael, D. R. (2002, February 28). Enron Forum. Knight-Bagehot Alumni. New York

Carmichael, D. R. (2002, March 4). Business Center, CNBC. : CNBC.

Carmichael, D. R. (2002, February 6). The Purpose and Mission of 21st Century Accounting Firms in the Post-Enron Era. Public Hearing of the New York Higher Education Committee.

Carmichael, D. R. (2002, January 23). . Business Center. : CNBC.

Carmichael, D. R. (2002, January 22). . Lou Dobbs' Moneyline.

Carmichael, D. R. (2002, February 5). The Impact of Enron on the Accounting Profession. Baruch Roundtable. : Baruch College.

Carmichael, D. R. (2002, January 25). . World News with Peter Jennings. : ABC.

Carmichael, D. R. (2002, January 4). . Market Call. : CNNFN.

Carmichael, D. R. (2002, January 17). . Market Watch. : CNBC.

Carmichael, D. R. (2002, January 22). . The News Hour With Jim Lerher. : PBS.

Carmichael, D. R. (2001, May 15). Ethics and Integrity in the Securities Markets. Ethics Across the Curriculum. : Baruch College.

Carmichael, D. R. (2000, July 26). Testimony at SEC Public Hearing on Auditor Independence. Washington, DC

Carmichael, D. R. (2000, April 28). Safeguards for Preserving Independence. Ethical Challenges in the New Millenium. Alexandria, VA: AAA, AICPA, and NASBA.

Carmichael, D. R. (1999, April 23). Historical Perspective of the Profession's Code of Conduct. Ethics Under Stress. Arlington, VA: AAA, AICPA, NASBA.

Carmichael, D. R. (1999, October 1). The Use and Presentation of Accountants as Experts in Business Litigation. : Philadelphia Bar Association.

Carmichael, D. R. (1999, November 5). Auditing Independence in Theory and Practice: A Case Study Approach. 1999 University of Waterloo Audit Symposium on Independence. Kitchner-Waterloo, Ontario

Carmichael, D. R. (1997, April 15). "Management Fraud: Case Studies", presented in conjunction with "What Every CPA Should Know About SAS No. 82". New York, NY: AICPA.

Carmichael, D. R. (1997, September 15). The Ever Changing Role of The Auditor. California's CPA Conference. Los Angeles, CA

Carmichael, D. R. (1997, December 12). Management Fraud - Practical Insights and New Auditing Standards. Annual CPE Fraud Training Conference. : Philadelphia Area Chapter of Certified Fraud Examiners.

Carmichael, D. R. (1997, January 7). Management Fraud, A Report From The Front Lines. Auditing Conference. New York, NY: NY State Society of CPAs.

Carmichael, D. R. (1996, April 19). . Perspectives on Assurance Services Symposium. Naples, FL: Florida Gulf Coast University.

Carmichael, D. R. (1994, December 1). Auditing Standards Under Fire. Foundation for Accounting Educations Auditing Conference. New York, NY

Carmichael, D. R. (1994, September 30). Current Developments in Auditing. Penn State Fourth Graduate Accounting Conference. State College, PA: Pennsylvania State University.

Carmichael, D. R. (1993, April 23). Are We Widening the Expectations Gap?. Northeast Region Accounting Conference. Providence, RI: American Accounting Association.

Carmichael, D. R. (1992, October 1). Professional Standards Under Fire. Graduate Accounting Conference. State College, PA: Pennsylvania State University.

Carmichael, D. R. (1992, May 12). Reporting on Uncertainties, Including Going Concern. AICPA Expectation Gap Round Table. Charleston, SC

Carmichael, D. R. (1991, October 2). PPC's Approach to Audits of Small Businesses. Graduate Accounting Conference. : Pennsylvania State University.

Carmichael, D. R. (1991, April 26). Excellence in Audit Education - Phase II. Coopers & Lybrand. New York

Carmichael, D. R. (1991, May 16). Impact of FASB on Understanding Financial Statements. Annual Meeting sponsored by the Committee on Cooperation with Financial Institutions. West Orange, NJ: New Jersey Society of CPAs.

Carmichael, D. R. (1991, June 20). The Independent Auditor's Responsibility to Detect Fraud. Surety Claims Institute. Chicago, IL

Carmichael, D. R. (1991, July 9). An Overview of the Accountant's Liability and Responsibility for Losses. International Association of Defense Counsel Annual Meeting. Bermuda

Carmichael, D. R. (1991, September 24). What Are Audited Financial Statements?. The Federal Judicial Center and AICPA. Washington, DC

Carmichael, D. R. (1991, October 1). Risk, Materiality, and Sampling in the Small Business Audit. PPC Users Conference. Atlanta, GA

Carmichael, D. R. (1990, February 23). The New Rules for Auditing S&Ls. S&L Malpractice Conference. Washington, DC: Loan Research Group.

Carmichael, D. R. (1988, April 29). New Developments in Professional Standards. Northeast AAA Annual Meeting. Burlington, VT

Carmichael, D. R. (1988, November 11). The Auditor's New Responsibilities. The Accounting Show. Orlando: Florida Institute of Certified Public Accountants.

Carmichael, D. R. (1986, April 23). New Developments in Auditing Theory, Policy and Standards. : University of Illinois at Chicago.

Carmichael, D. R. (1982, May 21). The Evolution of Audit Reporting. Audit Symposium VI. : University of Kansas.

Carmichael, D. R. (1980, October 8). GAAS - What it is and Where it's Going. Laventhol & Horwath Distinguished Lecture in Accounting. : University of Massachusetts.

Carmichael, D. R. (1980, February 11). Internal Accounting Control - It's The Law. The Emanuel Saxe Distinguished Lecture. New York: The Barnard M. Baruch College.

Carmichael, D. R. (1979, November 30). New Auditing Pronouncements. Financial Accounting Standards Board Staff. Stamford, CT

Carmichael, D. R. (1979, March 10). What the Annual Report Can Tell You. Interview on Chicago TV.

Carmichael, D. R. (1979, October 15). Panel on Current Developments in Accounting. AICPA Annual Meeting. New Orleans, LA

Carmichael, D. R. (1978, October 2). What's Ahead for Auditors?. Lincoln, NE: Nebraska society of CPAs.

Carmichael, D. R. (1978, December 14). Public Reports on Internal Control. New York: Institute of Internal Auditors.

Carmichael, D. R. (1978, June 8). The Cohen Commission's Conclusions on Internal Control. Corporate Internal Controls Conference. : Executive Enterprises, Inc.

Carmichael, D. R. (1978, May 26). Has The Accounting Profession Lost Control Of It's Destiny?. 1978 Touche Ross/University of Kansas Symposium on Auditing. Lawrence, KS

Carmichael, D. R. (1978, March 31). Challenges to the Accounting Profession. AAA MidAtlantic Regional Meeting. New Brunswick, NJ: Rutgers University.

Carmichael, D. R. (1978, May 19). Commission on Auditor's Responsibilities. Eighth Annual Accounting and Auditing Symposium. : Texas CPE Foundation.

Carmichael, D. R. (1978, April 15). Foreign Corrupt Practices Act. AAA Northeast Regional Meeting. New York

Carmichael, D. R. (1978, April 14). Current Developments in Auditing. Visiting Scholar. : VPI.

Carmichael, D. R. (1978, April 7). The Accounting Profession: What Are the Facts?. Arthur Young Roundtable. : University of Chicago.

Carmichael, D. R. (1978, May 24). The Accounting Profession Under Scrutiny: What's Next?. Current Issues in Accounting Conference. : Michigan Association of CPAs and Michigan State University.

Carmichael, D. R. (1977, November 19). Corporate Accountability and Illegal Acts. 27th Annual Graduate Accounting Conference. Gainesville, FL: Florida Institute of Certified Public Accountants.

Carmichael, D. R. (1977, November 28). New Challenges for Auditors. Miami, FL: Florida Society of CPAs.

Carmichael, D. R. (1977, October 18). Current Developments in Auditing. VPI. : Virginia Society of CPAs.

Carmichael, D. R. (1976, June 23). The Responsibilities of the Profession. Advanced Management Program for CPA Firm Partners. Philadelphia, PA: Wharton School and AICPA.

Carmichael, D. R. (1976, May 14). Risk and Uncertainty in Financial Reporting and the Auditor's Role. Touche Ross/University of Kansas Symposium on Auditing Problems. Lawrence, KS

Carmichael, D. R. (1976, April 14). Interim Financial Statements and Reporting Problems. Third Annual Conference on Changing SEC Financial Disclosure and Accounting Rules. New York, NY: New York Law Journal.

Carmichael, D. R. (1976, April 12). Management Must Tell Investors About Earnings In Ordinary and Simple Language. Southwestern Legal Foundation Symposium. Dallas, TX

Carmichael, D. R. (1976, April 9). We lost it at the Bar (the relationship between audit objectives, litigation and the public interest). Annual Dinner of Beta Alpha Psi. Houston, TX

Carmichael, D. R. (1976, March 16). Fraud - Its Detection and Prevention. Middlesex-Somerset chapter of the New Jersey Society of CPAs.

Carmichael, D. R. (1976, January 16). The AICPAs Guidelines for Preparation, Independent Review and Publication of Financial Forecasts. University of California Securities Regulation Institute. San Diego, CA

Carmichael, D. R. (1975, December 8). Materiality: An Evolving Concept Under the Securities Laws. Practicing Law Institute. New York, NY

Carmichael, D. R. (1975, October 21). Current Auditing Developments. Fifth Annual Virginia Accounting and Auditing Conference. Blacksburg, VA

Carmichael, D. R. (1975, August 5). The Expanding Role of the Auditor: Current Activities of the AICPA's Auditing Standards Division. Presentation before visiting Japanese CPAs. : New York University.

Carmichael, D. R. (1975, May 6). What is the Independent Auditor's Responsibility for the Detection of Fraud?. Annual Meeting of the New Mexico Society of CPAs. Las Vegas, NV

Carmichael, D. R. (1975, May 30). An Outline of the Responsibilities of the Independent Auditors. Current Professional Education Program. : Texas State Society of CPAs.

Carmichael, D. R. (1975, January 10). Do's and Don't of Financial Forecasting: Should the Independent CPA Be Involved?. Annual Securities Regulation Institute. San Diego, CA

Carmichael, D. R. (1974, March 4). Career Opportunities at the AICPA. Champaign, IL: University of Illinois.

Carmichael, D. R. (1974, October 24). Fads and Foibles in Auditing Research. Audit Research Symposium.

Carmichael, D. R. (1974, October 8). Auditor's Opinion. Financial Writer's Roundtable. New York

Carmichael, D. R. (1974, September 14). Fair Presentation and GAAP. Annual Conference of the Canadian Institute of Chartered Accountants. Saskatoon, Saskatchewan

Carmichael, D. R. (1974, June 21). Financial Forecasts - The Potential Role of Independent CPAs. 18th Annual New England Graduate Accounting Study Conference. Burlington, VT

Carmichael, D. R. (1974, June 21). Broadening the Scope of Accounting in Terms of Users' Needs. Tallahassee, FL: florida A&M University and the Touche Ross Foundation.

Carmichael, D. R. (1974, May 14). Auditing in the 80s. Auditing Conference. : New York University and Peat, Marwick, Mitchell & Co..

Carmichael, D. R. (1974, April 18). Financial Forecasts. : Triangle Chapter of CPAs, North Carolina, and Accounting Faculties at Duke University and University of North Carolina.

Carmichael, D. R. (1974, March 21). Current Developments in Auditing. Emery Visiting Professor. : Manhattan College.

Carmichael, D. R. (1973, May 3). Current Developments in Auditing. Eugene, OR: CPA Chapter and University of Oregon.

Carmichael, D. R. (1973, April 27). The Role of the Independent Auditor in the New Financial Reporting Environment. Conference on Current Developments in Corporate Financial Reporting. Washington, DC: The Bankers Magazine.

Carmichael, D. R. (1973, April 26). The Role of the CPA in the new Financial Reporting Environment. 27th Annual Conference of Accountants. Oklahoma: University of Tulsa.

Carmichael, D. R. (1973, April 21). AICPA Forecasts Research Project. 1973 Northeast Regional Conference of American Accounting Association. Amherst, MA: University of Massachusetts.

Carmichael, D. R. (1973, March 23). Technical Research Program. 1973 Southwest Regional Conference. Dallas, TX: American Accounting Association.

Carmichael, D. R. (1973, December 9). The AICPA: Activities and Career Opportunities. Beta Alpha Psi Banquet. : University of Illinois.

Carmichael, D. R. (1973, November 27). Current Developments in Auditing. : Florida International University.

Carmichael, D. R. (1973, October 16). Audits of Efficiency, Economy, and Effectiveness. AICPA Annual Meeting. : Atlanta, GA.

Carmichael, D. R. (1973, October 4). Career Opportunities in Public Accounting. Beta Alpha Psi. : University of Michigan.

Carmichael, D. R. (1973, October 3). All Aspirin Alike. 47th Annual Fall Conference. Ann Arbor, MI: Michigan Society of CPAs and University of Michigan.

Carmichael, D. R. (1973, September 8). Unaudited Financial Statements. 2nd Annual Professional Standards Study Conference. Champaign, IL: University of Illinois.

Carmichael, D. R. (1973, August 31). Generally Accepted Auditing Standards. Associated Regional Accounting Firms Seminar. New Orleans, LA

Carmichael, D. R. (1973, July 9). Accountant's Report on Forecasts. Auditing and Accounting Procedures Committee Meeting. New York, NY: Associated Accounting Firms International.

Carmichael, D. R. (1973, June 14). Auditor's Reports - Research Recommendations. Chattanooga, TN: Chattanooga Chapter of the Tennessee Society of CPAs.

Carmichael, D. R. (1973, May 18). The Auditor's Responsibility for Interim Information. 1973 Accounting and Auditing Conference. Los Angeles, CA and San Francisco, CA: California CPAs Foundation for Education and Research.

Carmichael, D. R. (1973, May 13). Common Body of Knowledge. Association. Fullerton, CA: California State University.

Carmichael, D. R. (1972, September 26). Current Trends in Auditing. : New Orleans Chapter of Louisiana State Society of CPAs.

Carmichael, D. R. (1972, January 25). The Importance of Being an Auditing Scholar. Distinguished Visiting Accountant. Arlington, TX: University of Texas.

Carmichael, D. R. (1972, November 15). Current Developments in Auditing. Seattle Chapter of Washington State Society of CPAs.

Carmichael, D. R. (1972, November 28). Reporting on Forecasts in the UK. SEC Public Hearings on Forecasts.

Carmichael, D. R. (1972, August 19). Accounting and Auditing Update Course. Salt Lake City, UT

Carmichael, D. R. (1972, June 22). The Anatomy of a Research Program. Federal Government Accountants' Association Annual Meeting.

Carmichael, D. R. (1972, June 17). Standards of Financial Reporting. Mountain States Accounting Conference. New Mexico

Carmichael, D. R. (1972, May 24). Auditing EDP Systems. Computer Users Conference. Dallas, TX

Carmichael, D. R. (1972, May 12). Future Directions in Auditing Research. University of Kansas Symposium on Auditing Problems.

Carmichael, D. R. (1972, April 28). Auditing Research. Beta Alpha Psi. : University of Cincinnati.

Carmichael, D. R. (1972, April 28). Current Developments in Auditing. Cincinnati Chapter of Ohio Society of CPAs and University Students.

Carmichael, D. R. (1972, April 19). A Comparison of Academic and Professional Views on Auditing. Accountancy Seminar. : University of Illinois, Urbana.

Carmichael, D. R. (1972, April 8). Teaching Auditing. Northeast Regional Meeting of the American Accounting Association. : Adelphi University.

Carmichael, D. R. (1972, March 2). Everything You Ever Wanted to Know about Unaudited Statements. : Rochester Chapter of the New York Society of CPAs.

Carmichael, D. R. (1972, January 26). Financial Auditing v. Operational Auditing - Is There A Difference?. : Dallas Chapter of the Institute of Internal Auditors.

Carmichael, D. R. (1972, October 17). Keeping Current with Auditing Pronouncements. Practice Improvement Seminar. : New Jersey Society of CPAs.

Carmichael, D. R. (1971, October 19). Auditing Computer Systems. Presentation to CW Post College Accounting Club. Greenvale, NY

Carmichael, D. R. (1971, November 2). Relations with the SEC - Prospects for the 70s. Florida Institute of CPAs annual state conference. Gainesville, FL

Carmichael, D. R. (1971, November 23). Current Developments in Auditing. : Georgia State University.

Carmichael, D. R. (1971, December 31). Current Auditing Problems. Presentation to auditing class and guests.

Carmichael, D. R. (1971, October 13). Presentation in technical session on computer auditing. AICPA Annual Meeting. Detroit, MI

Carmichael, D. R. (1971, April 2). An Integration of Behavioral Science into Auditing. Midwest Regional Meting of the American Institute for Decision Sciences. Bowling Green, OH

Carmichael, D. R. (1971, May 7). Current Auditing Problems. presentation to auditing class and guests at Denver University.

Carmichael, D. R. (1971, May 8). Ethics of the Accounting Profession. Ft. Collins, CO: Rocky Mountain Business Law Association.

Carmichael, D. R. (1971, May 25). . Computer Users Conference. Boston, MA

Carmichael, D. R. (1971, June 14). New Directions in Internal Control. Central States CPAs Annual Meeting. Omaha, NE

Carmichael, D. R. (1971, August 23). Current Developments in Auditing. American Accounting Association Annual Meeting. Lexington, KY

Carmichael, D. R. (1971, October 6). Internal Control. National Accounting and Auditing Conference. San Francisco, CA

Carmichael, D. R. (1970, September 23). Opinons on Internal Control. AICPA Annual Meeting. New York, NY

Carmichael, D. R. (1970, July 29). Accountant's Report on Financial Forecasts. Minneapolis, MN: Minnesota Society of CPAs.

Carmichael, D. R. (1970, November 17). Current Developments in Auditing. Videotape lecture series on auditing. Tallahassee, FL: Florida A&M University.

Carmichael, D. R. (1970, November 6). Integration of Behavioral Sciences into the Auditing Course. Illinois Accounting Teachers' Association Conference. Charleston, IL

Carmichael, D. R. (1970, October 23). Liability for Fraud Detection. AICPA Professional Development Division Program "Embezzlement". New York, NY

Carmichael, D. R. (1970, May 25). The Auditing Research Program. Accounting Workshop. : Stanford University.

Carmichael, D. R. (1970, December 31). Current Auditing Problems. presentation to auditing students and guests.

Carmichael, D. R. (1970, November 18). Behavior Science and Internal Auditing. Phoenix Chapter of the Institute of Internal Auditors. Phoenix, AZ

Carmichael, D. R. (1970, April 25). Computers as an Audit Tool. Panel Discussion at the Northeast Regional meeting of the AA. New York, NY: Fordham University.

Carmichael, D. R. (1970, May 20). Auditing Research. special meeting of teh San Francisco Society of CPAs.

Carmichael, D. R. (1970, October 16). Unaudited Financial Statements. North Carolina Society of CPAs Symposium. Chapel Hill, NC

Carmichael, D. R. (1969, May 31). Costs and Revenue Standards - Motivation and Control. National Accounting Association Intergrated Management Accounting Program. Salado, TX

Carmichael, D. R. (1969, January 31). Auditor's Liability to Third Parties. Austin Chapter of the Texas Society of CPAs. Austin, TX

Carmichael, D. R. (1969, April 30). New Directions in Auditing Education. American Accounting Association, Southwest Regional Group meeteing with Southwestern Social Science Association. Houston, TX

Other Scholarly Works

Reviews

Carmichael, D. R. (2015,August 1). Insights from Accounting History: Selected Writings of Stephen Zeff. New York, NY,USA: The CPA Journal.

College

Professional

Public