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Accounting

1998

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Fastfact: Human Resources, Edition 94, December 29, 1998, American Institute Of Certified Public Accountants (Aicpa) Dec 1998

Fastfact: Human Resources, Edition 94, December 29, 1998, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Fastfact: Human Resources, Edition 93, December 22, 1998, American Institute Of Certified Public Accountants (Aicpa) Dec 1998

Fastfact: Human Resources, Edition 93, December 22, 1998, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Fastfact: Human Resources, Edition 92, December 16, 1998, American Institute Of Certified Public Accountants (Aicpa) Dec 1998

Fastfact: Human Resources, Edition 92, December 16, 1998, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Asb Meeting Minutes, 1998, December 15-16, American Institute Of Certified Public Accountants. Auditing Standards Board Dec 1998

Asb Meeting Minutes, 1998, December 15-16, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Fastfact: Human Resources, Edition 91, December 8, 1998, American Institute Of Certified Public Accountants (Aicpa) Dec 1998

Fastfact: Human Resources, Edition 91, December 8, 1998, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Institute Intrigue, Week #15. 12/7-12/11, 1998, American Institute Of Certified Public Accountants (Aicpa) Dec 1998

Institute Intrigue, Week #15. 12/7-12/11, 1998, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Auditor Concentration Of Listed Public Companies On International Stock Exchanges, Ramesh Narasimhan, Shifei Chung Dec 1998

Auditor Concentration Of Listed Public Companies On International Stock Exchanges, Ramesh Narasimhan, Shifei Chung

Department of Accounting and Finance Faculty Scholarship and Creative Works

This paper explores the concentration of audit services provided to listed public companies on the Stock Exchanges of Canada, Hong Kong, London, and Singapore. The Canadian and London stock exchanges are chosen as representatives of the North American and European markets, while the Hong Kong and Singapore exchanges represent the newly developed Asia Pacific markets. Public accounting firms have benefited from the globalisation trends by expanding their own markets. The reason frequently mentioned for the mergers of the Big 8 accounting firms to form the Big 6 is that they want to increase their international presence and be in a …


Practicing Cpa, Vol. 22 No. 7, December 1998, American Institute Of Certified Public Accountants (Aicpa) Dec 1998

Practicing Cpa, Vol. 22 No. 7, December 1998, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Bulletin, December 1998, American Institute Of Certified Public Accountants (Aicpa) Dec 1998

Cpa Client Bulletin, December 1998, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Fastfact: Human Resources, Edition 90, December 1, 1998, American Institute Of Certified Public Accountants (Aicpa) Dec 1998

Fastfact: Human Resources, Edition 90, December 1, 1998, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Accounting Expertise And Ill-Structured Problems: Cognitive Reasoning Abilities And Performance In Business Valuation Tasks, Wray Bradley Dec 1998

Accounting Expertise And Ill-Structured Problems: Cognitive Reasoning Abilities And Performance In Business Valuation Tasks, Wray Bradley

Graduate Theses and Dissertations

This study investigates the linkage between cognitive reasoning abilities and performance in ill-structured tasks. Prior accounting research shows that the broad construct known as general problem-solving ability is directly related to performance in ill-structured audit tasks (Libby and Tan 1994). General problem-solving ability has been defined as having sub-components comprised of verbal, quantitative, memory, and cognitive reasoning abilities (Libby 1995). Most prior accounting studies have either controlled for performance differences associated with the subcomponent abilities or have just ignored them. This has created a gap in behavioral accounting research (Shanteau 1995; Bouwman and Bradley 1997). This study seeks to partially …


Institute Intrigue, Week #14. 11/30-12/4, 1998, American Institute Of Certified Public Accountants (Aicpa) Nov 1998

Institute Intrigue, Week #14. 11/30-12/4, 1998, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Fastfact: Human Resources, November 30, 1998, American Institute Of Certified Public Accountants (Aicpa) Nov 1998

Fastfact: Human Resources, November 30, 1998, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Fastfact: Human Resources, Edition 89, November 24, 1998, American Institute Of Certified Public Accountants (Aicpa) Nov 1998

Fastfact: Human Resources, Edition 89, November 24, 1998, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Institute Intrigue, Week #13. 11/23-11/27, 1998, American Institute Of Certified Public Accountants (Aicpa) Nov 1998

Institute Intrigue, Week #13. 11/23-11/27, 1998, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Fastfact: Human Resources, Edition 88, November 17, 1998, American Institute Of Certified Public Accountants (Aicpa) Nov 1998

Fastfact: Human Resources, Edition 88, November 17, 1998, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Institute Intrigue, Week #12. 11/16-11/20, 1998, American Institute Of Certified Public Accountants (Aicpa) Nov 1998

Institute Intrigue, Week #12. 11/16-11/20, 1998, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Fastfact: Human Resources, Edition 87, November 10, 1998, American Institute Of Certified Public Accountants (Aicpa) Nov 1998

Fastfact: Human Resources, Edition 87, November 10, 1998, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Asb Meeting Minutes, 1998, November 10-11, American Institute Of Certified Public Accountants. Auditing Standards Board Nov 1998

Asb Meeting Minutes, 1998, November 10-11, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Institute Intrigue, Week #11. 11/9-11/13, 1998, American Institute Of Certified Public Accountants (Aicpa) Nov 1998

Institute Intrigue, Week #11. 11/9-11/13, 1998, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Fastfact: Human Resources, Edition 86, November 5, 1998, American Institute Of Certified Public Accountants (Aicpa) Nov 1998

Fastfact: Human Resources, Edition 86, November 5, 1998, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Institute Intrigue, Week #10. 11/2-11/6, 1998, American Institute Of Certified Public Accountants (Aicpa) Nov 1998

Institute Intrigue, Week #10. 11/2-11/6, 1998, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Measuring The Degree Of International Harmony In Selected Accounting Measurement Practices, Emmanuel N. Emenyonu, Ajay Adhikari Nov 1998

Measuring The Degree Of International Harmony In Selected Accounting Measurement Practices, Emmanuel N. Emenyonu, Ajay Adhikari

WCBT Faculty Publications

The I-index developed by Van der Tas and chi square tests suggested by Tay and Parker are used to quantify and assess the degree of harmony in selected accounting measurement practices of large companies from France, Germany, Japan, the UK, and the US. The results indicate significant differences in accounting for inventory, fixed assets, and investments among the countries. The 3 sub-topics that exhibited a high degree of harmony were the treatment of gains or losses on the disposal of fixed assets, short-term investments and long-term investments, a reflection of the preference of regulators and companies in the different countries …


Practice Alert 98-3: Revenue Recognition Issues: Members In Public Accounting Firms, November 1998, American Institute Of Certified Public Accountants. Professional Issues Task Force Nov 1998

Practice Alert 98-3: Revenue Recognition Issues: Members In Public Accounting Firms, November 1998, American Institute Of Certified Public Accountants. Professional Issues Task Force

Newsletters

No abstract provided.


Members In Small Local Public Accounting Firms, November 1998, American Institute Of Certified Public Accountants (Aicpa) Nov 1998

Members In Small Local Public Accounting Firms, November 1998, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practicing Cpa, Vol. 22 No. 6, November 1998, American Institute Of Certified Public Accountants (Aicpa) Nov 1998

Practicing Cpa, Vol. 22 No. 6, November 1998, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Accountant's Business Manual, 1998, Volume 2, William H. Behrenfeld, Andrew R. Biebl Nov 1998

Accountant's Business Manual, 1998, Volume 2, William H. Behrenfeld, Andrew R. Biebl

Guides, Handbooks and Manuals

No abstract provided.


Accountant's Business Manual, 1998, Volume 1, William H. Behrenfeld, Andrew R. Biebl Nov 1998

Accountant's Business Manual, 1998, Volume 1, William H. Behrenfeld, Andrew R. Biebl

Guides, Handbooks and Manuals

No abstract provided.


Members In Business And Industry, November 1998, American Institute Of Certified Public Accountants (Aicpa) Nov 1998

Members In Business And Industry, November 1998, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Government, November 1998, American Institute Of Certified Public Accountants (Aicpa) Nov 1998

Members In Government, November 1998, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.