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Accounting

1991

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Full-Text Articles in Business

Inside Aicpa, December 30, 1991, American Institute Of Certified Public Accountants (Aicpa) Dec 1991

Inside Aicpa, December 30, 1991, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Inside Aicpa, December 23, 1991, American Institute Of Certified Public Accountants (Aicpa) Dec 1991

Inside Aicpa, December 23, 1991, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Inside Aicpa, December 9, 1991, American Institute Of Certified Public Accountants (Aicpa) Dec 1991

Inside Aicpa, December 9, 1991, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Inside Aicpa, December 2, 1991, American Institute Of Certified Public Accountants (Aicpa) Dec 1991

Inside Aicpa, December 2, 1991, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Travel News, December 1991, American Institute Of Certified Public Accountants. Meetings & Travel Division Dec 1991

Travel News, December 1991, American Institute Of Certified Public Accountants. Meetings & Travel Division

Newsletters

No abstract provided.


Capitol Account, Volume 2, Number 4, December 1991, American Institute Of Certified Public Accountants (Aicpa) Dec 1991

Capitol Account, Volume 2, Number 4, December 1991, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Bulletin, December 1991, American Institute Of Certified Public Accountants (Aicpa) Dec 1991

Cpa Client Bulletin, December 1991, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practicing Cpa, Vol. 15 No. 12, December 1991, American Institute Of Certified Public Accountants (Aicpa) Dec 1991

Practicing Cpa, Vol. 15 No. 12, December 1991, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Tax Division Newsletter, Volume 7, Number 5, December 1991, American Institute Of Certified Public Accountants. Tax Division Dec 1991

Tax Division Newsletter, Volume 7, Number 5, December 1991, American Institute Of Certified Public Accountants. Tax Division

Newsletters

No abstract provided.


Paradoxical Factors Of External And Internal Reporting, Michael D. Akers Dec 1991

Paradoxical Factors Of External And Internal Reporting, Michael D. Akers

Accounting Faculty Research and Publications

No abstract provided.


Index To Accounting And Auditing Technical Pronouncements, As Of December 1, 1991, Margaret Monaghan, Lois Wolfteich, Andrew Mrakovcic Dec 1991

Index To Accounting And Auditing Technical Pronouncements, As Of December 1, 1991, Margaret Monaghan, Lois Wolfteich, Andrew Mrakovcic

Guides, Handbooks and Manuals

No abstract provided.


Inside Aicpa, November 27, 1991, American Institute Of Certified Public Accountants (Aicpa) Nov 1991

Inside Aicpa, November 27, 1991, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Inside Aicpa, November 25, 1991, American Institute Of Certified Public Accountants (Aicpa) Nov 1991

Inside Aicpa, November 25, 1991, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Inside Aicpa, November 18, 1991, American Institute Of Certified Public Accountants (Aicpa) Nov 1991

Inside Aicpa, November 18, 1991, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Inside Aicpa, December 16, 1991, American Institute Of Certified Public Accountants (Aicpa) Nov 1991

Inside Aicpa, December 16, 1991, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Inside Aicpa, November 11, 1991, American Institute Of Certified Public Accountants (Aicpa) Nov 1991

Inside Aicpa, November 11, 1991, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Inside Aicpa, November 4, 1991, American Institute Of Certified Public Accountants (Aicpa) Nov 1991

Inside Aicpa, November 4, 1991, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Bulletin, November 1991, American Institute Of Certified Public Accountants (Aicpa) Nov 1991

Cpa Client Bulletin, November 1991, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Accounting Educators: Fyi, Volume 3, Number 2, November, 1991, American Institute Of Certified Public Accountants. Academic And Career Development Division Nov 1991

Accounting Educators: Fyi, Volume 3, Number 2, November, 1991, American Institute Of Certified Public Accountants. Academic And Career Development Division

Newsletters

No abstract provided.


Practicing Cpa, Vol. 15 No. 11, November 1991, American Institute Of Certified Public Accountants (Aicpa) Nov 1991

Practicing Cpa, Vol. 15 No. 11, November 1991, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Inside Aicpa, October 28, 1991, American Institute Of Certified Public Accountants (Aicpa) Oct 1991

Inside Aicpa, October 28, 1991, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Annual Meeting, October 28, 1991, 8:30 A.M. The Fairmont Hotel, San Francisco, California, American Institute Of Certified Public Accountants (Aicpa) Oct 1991

Annual Meeting, October 28, 1991, 8:30 A.M. The Fairmont Hotel, San Francisco, California, American Institute Of Certified Public Accountants (Aicpa)

Association Sections, Divisions, Boards, Teams

No abstract provided.


Fall Meeting Of Council, October 26, 1991, San Francisco, California, American Institute Of Certified Public Accountants (Aicpa) Oct 1991

Fall Meeting Of Council, October 26, 1991, San Francisco, California, American Institute Of Certified Public Accountants (Aicpa)

Association Sections, Divisions, Boards, Teams

No abstract provided.


Inside Aicpa, October 21, 1991, American Institute Of Certified Public Accountants (Aicpa) Oct 1991

Inside Aicpa, October 21, 1991, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Inside Aicpa, October 14, 1991, American Institute Of Certified Public Accountants (Aicpa) Oct 1991

Inside Aicpa, October 14, 1991, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Inside Aicpa, October 7, 1991, American Institute Of Certified Public Accountants (Aicpa) Oct 1991

Inside Aicpa, October 7, 1991, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Accountants As Change Agents, Michael D. Akers, Frank A. Wiebe Oct 1991

Accountants As Change Agents, Michael D. Akers, Frank A. Wiebe

Accounting Faculty Research and Publications

The results of a field study of 48 manufacturing firms illustrates the change issues that accountants should consider when implementing changes within an organization. The primary purposes of the field study were to determine: 1. the product costing method being used for external reporting purposes, 2. the product costing method being used for internal financial reporting and budgeting, and 3. reasons for the methods used internally. The results indicate that most of the chief financial officers and controllers of the participating firms have not implemented the prescription that organizations should use variable costing for internal purposes. The accountants of those …


The Information Content Of Withdrawn Audit Qualifications: New Evidence On The Value Of "Subject-To" Opinions, L. Paige Fields, Michael S. Wilkins Oct 1991

The Information Content Of Withdrawn Audit Qualifications: New Evidence On The Value Of "Subject-To" Opinions, L. Paige Fields, Michael S. Wilkins

School of Business Faculty Research

Statement on Auditing Standards No. 58 (AICPA 1988) effectively eliminated the "subject-to" audit opinion which auditors used to highlight financial statement uncertainties. Elimination of the "subject-to" report implied the Auditing Standards Board's belief that the opinion conveyed no material information to users. Several market-based studies of the value of "subject-to" opinions have yielded mixed results. A major limitation in most of these studies was a lack of precision in identifying the exact date upon which information, if any, was revealed to the market.

This study extends the previous work by examining the common share price reactions to public announcements of …


Practicing Cpa, Vol. 15 No. 10, October 1991, American Institute Of Certified Public Accountants (Aicpa) Oct 1991

Practicing Cpa, Vol. 15 No. 10, October 1991, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Accounting Careers, Fall 1991, American Institute Of Certified Public Accountants (Aicpa) Oct 1991

Accounting Careers, Fall 1991, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.