Required Supplementary Information; Statement On Auditing Standards, 120,
2010
University of Mississippi
Required Supplementary Information; Statement On Auditing Standards, 120, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
No abstract provided.
Development Of Modern Auditing Standards: The Strange Case Of Raymond Marien And The Fraud At Interstate Hosiery Mills, 1934-1937,
2010
University of Mississippi
Development Of Modern Auditing Standards: The Strange Case Of Raymond Marien And The Fraud At Interstate Hosiery Mills, 1934-1937, Jan Richard Heier, Maria A. Leach-Lopez
Accounting Historians Journal
In February 1938, the police arrested Raymond Marien, a small, bookish man, for forging checks at Interstate Hosiery Mills, Inc. During the ensuing investigation, the New York Attorney General's office found that Marien had juggled the books of the corporation and that these accounting irregularities inflated Interstate Hosiery Mills' assets by $1.9 million or about 40% of the company's assets. In an irony of history, the company's external auditors, as it turned out, employed Marien. The extensive investigation conducted by the SEC into Marien's manipulations found that, save for forged checks amounting to about $2,000, Marien and others were exonerated …
Announcements [2010, Vol. 38, No. 1]; Academy Of Accounting Historians. 2010 Vangermeersch Manuscript Award; 2nd Eiasm Workshop On Imagining Business Ie University Business School, Segovia, 19-20 May 2011; 22nd Cardiff Business School Accounting And Business History Research Unit Annual Conference At Cardiff University, 6-7 September 2010: Announcement Of Conference And Call For Papers; Conference Announcement: 2010 Research Conference Accounting In Economic Recovery And Reform, September 30, 2010, Columbus, Ohio, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Contents [2010, Vol. 37, No. 1]; Statement Of Policy [2010, Vol. 37, No. 1]; Guide For Manuscript Submission [2010, Vol. 37, No. 1]; Note From The Co-Editors;,
2010
University of Mississippi
Contents [2010, Vol. 37, No. 1]; Statement Of Policy [2010, Vol. 37, No. 1]; Guide For Manuscript Submission [2010, Vol. 37, No. 1]; Note From The Co-Editors;, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Sprouse's What-You-May-Call-Its: Fundamental Insight Or Monumental Mistake?,
2010
University of Mississippi
Sprouse's What-You-May-Call-Its: Fundamental Insight Or Monumental Mistake?, Sudipta Basu, Gregory B. Waymire
Accounting Historians Journal
We critically evaluate Sprouse's 1966 Journal of Accountancy article, which prodded the FASB towards a balance-sheet approach. We highlight three errors in this article. First, Sprouse confuses necessary and sufficient conditions by arguing that good accounting systems must satisfy the balance-sheet equation. Second, Sprouse's insinuation that financial analysts rely on balance-sheet analysis is contradicted by contemporary and current security-analysis textbooks, analysts' written reports, and interviews with analysts. Third, and most crucially, Sprouse does not recognize that the primary role of accounting systems is to help managers discover and exploit profitable exchange opportunities, without which firms cannot survive.
Patterns Of Accounting History Literature: Movements At The Beginning Of The 21st Century,
2010
University of Mississippi
Patterns Of Accounting History Literature: Movements At The Beginning Of The 21st Century, Juan Banos-Sanchez Matamoros, Fernando Gutierrez-Hidalgo
Accounting Historians Journal
This paper addresses and updates the challenge made by Carmona [2004] regarding the need to broaden the accounting history literature into periods, settings, and sectors outside those traditionally published in specialist journals. For this purpose, we review three international journals the Accounting Historians Journal; Accounting, Business & Financial History; and Accounting History and two national publications Rivista di Contabilita e Cultura Aziendali (Italy) and De Computis (Spain) over the period 2000-2008. The results show changes in the publishing patterns of accounting history research. We also explore whether non-Anglo-Saxon researchers have widened the settings, periods, and sectors studied from those of …
Financial Reporting In 1920: The Case Of Industrial Companies;,
2010
University of Mississippi
Financial Reporting In 1920: The Case Of Industrial Companies;, Jeffrey J. Archambault, Marie E. Archambault
Accounting Historians Journal
This study uses the 1920 Moody's Analysis of Industrial Investments to assess the extent of financial reporting by U.S. industrial companies. The reporting of an income statement and a balance sheet, as well as the amount of disclosure in both of these statements, is examined empirically to determine which economic factors influence this reporting. The results show that corporate-governance, operating, and financing factors all significantly influence the reporting of financial statements and the extent of disclosure within those statements. However, the significant factors vary across the two financial statements and the two decisions considered (reporting a particular statement and the …
Accounting Historians Journal, 2010, Vol. 37, No. 2 [Whole Issue],
2010
University of Mississippi
Accounting Historians Journal, 2010, Vol. 37, No. 2 [Whole Issue]
Accounting Historians Journal
December issue
Ifrs Accounting Trends And Techniques,
2010
University of Mississippi
Ifrs Accounting Trends And Techniques, American Institute Of Certified Public Accountants (Aicpa)
Accounting Trends and Techniques
No abstract provided.
Annual Report Of Aicpa Disciplinary Activity, January 1-December 31, 2010 And 2009,
2010
University of Mississippi
Annual Report Of Aicpa Disciplinary Activity, January 1-December 31, 2010 And 2009, American Institute Of Certified Public Accountants (Aicpa)
AICPA Annual Reports
No abstract provided.
Aicpa Annual Report; My Aicpa Is...,
2010
University of Mississippi
Aicpa Annual Report; My Aicpa Is..., American Institute Of Certified Public Accountants (Aicpa)
AICPA Annual Reports
No abstract provided.
Other Information In Documents Containing Audited Financial Statements; Statement On Audting Standards, 118,
2010
University of Mississippi
Other Information In Documents Containing Audited Financial Statements; Statement On Audting Standards, 118, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
No abstract provided.
Supplementary Information In Relation To The Financial Statements As A Whole; Statement On Auditing Standards, 119,
2010
University of Mississippi
Supplementary Information In Relation To The Financial Statements As A Whole; Statement On Auditing Standards, 119, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
No abstract provided.
Background On The Aicpa/Nasba Uniform Accountancy Act-What Does It Mean?,
2010
University of Mississippi
Background On The Aicpa/Nasba Uniform Accountancy Act-What Does It Mean?, American Institute Of Certified Public Accountants (Aicpa)
Association Sections, Divisions, Boards, Teams
No abstract provided.
On His Majesty's Secret Service: Accounting For The Secret Service In A Time Of National Peril 1782-1806;,
2010
University of Mississippi
On His Majesty's Secret Service: Accounting For The Secret Service In A Time Of National Peril 1782-1806;, Warwick Funnell
Accounting Historians Journal
Reforms to the civil list in the late 18th century in England sought to deny the Crown opportunities to use its civil-list funds and sinecures to buy influence in Parliament and, thereby, diminish constitutional protections for liberty. Among the most important reforms were tighter accounting requirements for civil-list spending, including that for the secret services. The unique nature and purpose of the home and foreign secret services, which were the responsibility of the Crown and paid from civil-service funds, resulted in accounting controls which depended upon additional measures to provide Parliament with greater control over spending and enhanced accountability. These …
Securing The Future : Succession Planning Basics,
2010
University of Mississippi
Securing The Future : Succession Planning Basics, William L. Reeb
Guides, Handbooks and Manuals
No abstract provided.
Financial Reporting Whitepaper: The Aicpa's Guide To Clarified And Converged Standards For Auditing And Quality Control,
2010
University of Mississippi
Financial Reporting Whitepaper: The Aicpa's Guide To Clarified And Converged Standards For Auditing And Quality Control, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Managing Your Tax Season,
2010
University of Mississippi
Managing Your Tax Season, Edward Mendlowitz
Guides, Handbooks and Manuals
No abstract provided.
Coso Internal Control - Integrated Framework: Guidance On Monitoring Internal Control Systems, Volume Ii: Application,
2010
University of Mississippi
Coso Internal Control - Integrated Framework: Guidance On Monitoring Internal Control Systems, Volume Ii: Application, Committee Of Sponsoring Organizations Of The Treadway Commission
Association Sections, Divisions, Boards, Teams
No abstract provided.
Fraudulent Financial Reporting: 1998-2007 : An Analysis Of U.S. Public Companies,
2010
University of Mississippi
Fraudulent Financial Reporting: 1998-2007 : An Analysis Of U.S. Public Companies, Mark S. Beasley, Dana R. Hermanson, Joseph V. Carcello, Terry L. Neal
Association Sections, Divisions, Boards, Teams
No abstract provided.
