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1996

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Institution
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Articles 931 - 960 of 1140

Full-Text Articles in Business

Annual Report, 1996 Ii, Board Of Examiners, Uniform Cpa Examination, American Institute Of Certified Public Accountants. Board Of Examiners Jan 1996

Annual Report, 1996 Ii, Board Of Examiners, Uniform Cpa Examination, American Institute Of Certified Public Accountants. Board Of Examiners

AICPA Annual Reports

No abstract provided.


Annual Report, 1996, Board Of Examiners, Uniform Cpa Examination, American Institute Of Certified Public Accountants. Board Of Examiners Jan 1996

Annual Report, 1996, Board Of Examiners, Uniform Cpa Examination, American Institute Of Certified Public Accountants. Board Of Examiners

AICPA Annual Reports

No abstract provided.


Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, 1996, For Academic Year 1994-95, Beatrice Sanders, Leticia B. Romeo Jan 1996

Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, 1996, For Academic Year 1994-95, Beatrice Sanders, Leticia B. Romeo

AICPA Annual Reports

No abstract provided.


1996 Small Business Survey, October 1996, American Institute Of Certified Public Accountants. Private Companies Practice Section Jan 1996

1996 Small Business Survey, October 1996, American Institute Of Certified Public Accountants. Private Companies Practice Section

AICPA Annual Reports

No abstract provided.


Tabulation Of Cpas As Of August 1, 1996, American Institute Of Certified Public Accountants (Aicpa) Jan 1996

Tabulation Of Cpas As Of August 1, 1996, American Institute Of Certified Public Accountants (Aicpa)

AICPA Annual Reports

No abstract provided.


Uniform Certified Public Accountant Examination Candidate Brochure, November 1996, American Institute Of Certified Public Accountants Jan 1996

Uniform Certified Public Accountant Examination Candidate Brochure, November 1996, American Institute Of Certified Public Accountants

Examinations and Study

No abstract provided.


Information For Canadian Chartered Accountant Cpa Candidate, Third Edition, American Institute Of Certified Public Accountants. Board Of Examiners Jan 1996

Information For Canadian Chartered Accountant Cpa Candidate, Third Edition, American Institute Of Certified Public Accountants. Board Of Examiners

Examinations and Study

No abstract provided.


Caqex Candidate Brochure, 1996, American Institute Of Certified Public Accountants. Examinations Division Jan 1996

Caqex Candidate Brochure, 1996, American Institute Of Certified Public Accountants. Examinations Division

Examinations and Study

No abstract provided.


Consumer Decision Making Styles: A Multi-Country Investigation, Steven Lysonski, Srinivas Durvasula, Yorgos Zotos Jan 1996

Consumer Decision Making Styles: A Multi-Country Investigation, Steven Lysonski, Srinivas Durvasula, Yorgos Zotos

Marketing Faculty Research and Publications

Argues that profiling consumer decision-making styles has importance to marketers, advertisers and consumer affairs specialists, but developing an approach to quantify such profiles has been problematic. Reports the application of an instrument known as the consumer style inventory (CSI) to measure these profiles for samples of consumers from Greece, India, New Zealand and the USA. Indicates, from the results, that the instrument seems more applicable to higher income countries than to developing ones. Discusses implications regarding use of the instrument and cross-cultural issues.


Overview: The Role Of Consumer Research Evidence In Recent National Advertising Regulation, J. Craig Andrews Jan 1996

Overview: The Role Of Consumer Research Evidence In Recent National Advertising Regulation, J. Craig Andrews

Marketing Faculty Research and Publications

No abstract provided.


Brave New World? Women And Part-Time Employment: The Impact On Career Prospects And Employment Relations, Leonie V. Still Jan 1996

Brave New World? Women And Part-Time Employment: The Impact On Career Prospects And Employment Relations, Leonie V. Still

Research outputs pre 2011

Part-time employment is a growing segment of the labour force, a trend that has been discernible in all OECD countries over the past thirty years (Thurman and Trah, 1990). According to Burgess, Gleisner and Rasmussen (1996,p95), part-time employment growth has been widespread across all sectors, occupations and demographic groups. Both Australia and New Zealand have recorded such a growth in the numbers of part-time workers and a growing part-time employment share, that nearly one quarter of the workforce in both countries is employed on a part-time basis. Among OECD countries Australia is one of the larger employers of part-time labour, …


The Effects Of Source And Product Characteristics On Persuasion., Karin Braunsberger Jan 1996

The Effects Of Source And Product Characteristics On Persuasion., Karin Braunsberger

USF St. Petersburg campus Faculty Publications

The purpose of this research was to test the "product and endorser feature congruence hypothesis." Thus, it was tested whether matching source expertise with credence attribute claims and source experience with experience attributes claims has a positive effect on consumers' cognitive responses as well as their attitudes toward the endorser and the ad. These effects were investigated for the following reasons: First, source expertise appears to have a significant impact on persuasion (McGuire 1969) and is distinguishable from source experience (Jacoby, Troutman, Kuss and Mazursky 1986). Thus, these constructs may have differential effects on persuasion. Second, credence and experience attributes …


Communicating In Litigation Services : Reports : A Nonauthoritative Guide; Consulting Services Practice Aid, 96-3, American Institute Of Certified Public Accountants. Management Consulting Services Team Jan 1996

Communicating In Litigation Services : Reports : A Nonauthoritative Guide; Consulting Services Practice Aid, 96-3, American Institute Of Certified Public Accountants. Management Consulting Services Team

Association Sections, Divisions, Boards, Teams

No abstract provided.


Internal Control Issues In Derivatives Usage : An Information Tool For Considering The Coso Internal Control - Integrated Framework In Derivatives Applications, Committee Of Sponsoring Organizations Of The Treadway Commission;, Deloitte & Touche (Organization) Jan 1996

Internal Control Issues In Derivatives Usage : An Information Tool For Considering The Coso Internal Control - Integrated Framework In Derivatives Applications, Committee Of Sponsoring Organizations Of The Treadway Commission;, Deloitte & Touche (Organization)

Association Sections, Divisions, Boards, Teams

No abstract provided.


Less Meat, Less Misery: Reforming Factory Farms, Henry Spira Jan 1996

Less Meat, Less Misery: Reforming Factory Farms, Henry Spira

Farm Animal Campaign

No abstract provided.


How Critical Is A Good Location To A Regional Shopping Center?, Mark Eppli, James D. Shilling Jan 1996

How Critical Is A Good Location To A Regional Shopping Center?, Mark Eppli, James D. Shilling

Finance Faculty Research and Publications

The goal of this paper is to empirically measure the consumer utility trade-off between store location (i.e., distance to a shopping center) and retail agglomeration in regional shopping centers. Using the Lakshmanan and Hansen retail expenditure model, our findings reveal that the distance specification is of surprisingly little importance in explaining retail sales. Conversely, agglomeration economies were of significant importance in explaining consumer patronage at regional shopping centers. The implication of these results is that smaller regional shopping centers may be dominated by large super-regional shopping centers with the smaller one or two anchor regional shopping centers unable to compete …


Women And Leadership Working Paper Series: Paper No. 6: Women In International Assignments: The Australian Experience, Catherine R. Smith, Leonie V. Still Jan 1996

Women And Leadership Working Paper Series: Paper No. 6: Women In International Assignments: The Australian Experience, Catherine R. Smith, Leonie V. Still

Research outputs pre 2011

Businesses are increasingly operating within an international environment, where the human and financial costs of failure are more serious than the domestic arena, and expatriate failure is reported to be a persistent and recurring problem for multinational corporations (Scullion, 1994). The successful implementation of global strategies depends heavily upon the existence of an adequate pool of nationally and internationally experienced managers with a diversity of talent. Adler ( 1993a, p55) has argued that "the option of limiting international management to one gender is an arm-chair 'luxury' that no company can afford". Given the need to develop global teams with a …


Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 1996, Feb. 28, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Jan 1996

Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 1996, Feb. 28, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

1. PROPOSED INTERPRETATION UNDER RULE 101: Extended Audit Services; 2. PROPOSED RULINGS UNDER RULE 101: Member Providing Attest Report on Internal Controls; 3. Member Providing Operational Auditing Services; 4. Frequency of Performance of Extended Audit Procedures; 5. PROPOSED DELETION OF RULING NO. 97 UNDER RULE 101: Performance of Certain Extended Audit Services; 6. PROPOSED REVISION OF RULING NO. 17 UNDER RULE 101: Financial Interests in Certain Organizations; 7. PROPOSED RULING UNDER RULE 501 AND RULE 301: Member Removing Files or Workpapers From an Accounting Firm; 8. PROPOSED RULING UNDER RULE 503 AND RULE 302: Member Operating a Separate Business That …


Proposed Statement On Auditing Standards : Consideration Of Fraud In A Financial Statement Audit And Amendments To Statements On Auditing Standards No. 1, Codification Of Auditing Standards And Procedures, And No. 47, Audit Risk And Materiality In Conducting An Audit ;Consideration Of Fraud In A Financial Statement Audit And Amendments To Statements On Auditing Standards No. 1, Codification Of Auditing Standards And Procedures, And No. 47, Audit Risk And Materiality In Conducting An Audit; Exposure Draft (American Institute Of Certified Public Accountants), 1996, May 1, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1996

Proposed Statement On Auditing Standards : Consideration Of Fraud In A Financial Statement Audit And Amendments To Statements On Auditing Standards No. 1, Codification Of Auditing Standards And Procedures, And No. 47, Audit Risk And Materiality In Conducting An Audit ;Consideration Of Fraud In A Financial Statement Audit And Amendments To Statements On Auditing Standards No. 1, Codification Of Auditing Standards And Procedures, And No. 47, Audit Risk And Materiality In Conducting An Audit; Exposure Draft (American Institute Of Certified Public Accountants), 1996, May 1, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

The Auditing Standards Board (ASB) has issued this exposure draft to provide expanded operational guidance on the consideration of fraud in conducting a financial statement audit. The proposed changes in auditing standards also clarify the auditor's present responsibility to plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement, whether caused by error or fraud. In addition, the proposed changes provide added guidance on the standard of due professional care in the performance of work, including the need to exercise professional skepticism, and the concept of reasonable assurance. Proposed Statement on …


Proposed Statement On Auditing Standards : Amendment To Statement On Auditing Standards No. 31, "Evidential Matter";Amendment To Statement On Auditing Standards No. 31, "Evidential Matter"; Exposure Draft (American Institute Of Certified Public Accountants), 1996, May 20, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1996

Proposed Statement On Auditing Standards : Amendment To Statement On Auditing Standards No. 31, "Evidential Matter";Amendment To Statement On Auditing Standards No. 31, "Evidential Matter"; Exposure Draft (American Institute Of Certified Public Accountants), 1996, May 20, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

The Auditing Standards Board is proposing an amendment to Statement on Auditing Standards (SAS) No. 31, Evidential Matter (AICPA, Professional Standards, vol. 1, AU sec. 326), to incorporate the concept of evidential matter in electronic form. The proposed amendment also provides guidance regarding the potential audit impacts of evidential matter in electronic form and describes matters an auditor should consider in such circumstances. This proposed Statement would provide guidance for a practitioner who has been engaged to audit an entity's financial statements where significant information is transmitted, processed, maintained, or accessed electronically. The proposed Statement would include examples of evidential …


Proposed Statement On Auditing Standards : Investments In Debt And Equity Securities (To Supersede Au Section 332, "Long-Term Investments," Of Sas No. 1, Codification Of Auditing Standards And Procedures);Investments In Debt And Equity Securities (To Supersede Au Section 332, "Long-Term Investments," Of Sas No. 1, Codification Of Auditing Standards And Procedures); Exposure Draft (American Institute Of Certified Public Accountants), 1996, May 29, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1996

Proposed Statement On Auditing Standards : Investments In Debt And Equity Securities (To Supersede Au Section 332, "Long-Term Investments," Of Sas No. 1, Codification Of Auditing Standards And Procedures);Investments In Debt And Equity Securities (To Supersede Au Section 332, "Long-Term Investments," Of Sas No. 1, Codification Of Auditing Standards And Procedures); Exposure Draft (American Institute Of Certified Public Accountants), 1996, May 29, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

The Auditing Standards Board is revising the guidance on auditing investments to make that guidance consistent with recently issued accounting standards, particularly Financial Accounting Standards Board Statement of Financial Accounting Standards No. 115, Accounting for Certain Investments in Debt and Equity Securities. This proposed Statement would supersede AU section 332, "Long-Term Investments," of Statement on Auditing Standards No. 1, Codification of Auditing Standards and Procedures (AICPA, Professional Standards, vol. 1, AU sec. 332), and would delete Interpretation No. 1 of AU section 332, "Evidential Matter for the Carrying Amount of Marketable Securities" (AICPA, Professional Standards, vol. 1, AU sec. 9332). …


Proposed Statement Of Position : Software Revenue Recognition (To Supersede Sop 91-1, Software Revenue Recognition);Software Revenue Recognition (To Supersede Sop 91-1, Software Revenue Recognition); Exposure Draft (American Institute Of Certified Public Accountants), 1996, June 14, American Institute Of Certified Public Accountants. Software Revenue Recognition Working Group Jan 1996

Proposed Statement Of Position : Software Revenue Recognition (To Supersede Sop 91-1, Software Revenue Recognition);Software Revenue Recognition (To Supersede Sop 91-1, Software Revenue Recognition); Exposure Draft (American Institute Of Certified Public Accountants), 1996, June 14, American Institute Of Certified Public Accountants. Software Revenue Recognition Working Group

Exposure Drafts, Comment Letters, and Statements of Position

This proposed Statement of Position (SOP) provides guidance on applying generally accepted accounting principles in recognizing revenue on software transactions. This proposed SOP would supersede SOP 91-1, Software Revenue Recognition. This proposed SOP requires the following: 1. If an arrangement to deliver software or a software system, either alone or together with other products or services, requires significant production, modification, or customization of software, the entire arrangement should be accounted for in conformity with Accounting Research Bulletin No. 45, Long-Term Construction-Type Contracts, using the relevant guidance in SOP 81-1, Accounting for Performance of Construction-Type and Certain Production-Type Contracts, unless specified …


Proposed Aicpa Standards For Performing And Reporting On Peer Reviews ;Aicpa Standards For Performing And Reporting On Peer Reviews;Standards For Performing And Reporting On Peer Reviews; Exposure Draft (American Institute Of Certified Public Accountants), 1996, June 26, American Institute Of Certified Public Accountants. Peer Review Board Jan 1996

Proposed Aicpa Standards For Performing And Reporting On Peer Reviews ;Aicpa Standards For Performing And Reporting On Peer Reviews;Standards For Performing And Reporting On Peer Reviews; Exposure Draft (American Institute Of Certified Public Accountants), 1996, June 26, American Institute Of Certified Public Accountants. Peer Review Board

Exposure Drafts, Comment Letters, and Statements of Position

The AICPA Peer Review Board (the Board) is issuing this proposed Standard to update the Standards for Performing and Reporting on Peer Reviews (AICPA, Professional Standards, vol. 2, PR sec. 100) for the recently revised Statements on Quality Control Standards. In addition, now that the AICPA peer review program has been in existence for over six years, the five-year phase-in has been accomplished, and firms are undergoing their second triennial reviews, the Board believes it is appropriate to reevaluate the overall guidance provided in these Standards. In addition to the changes listed on the next page as specific issues for …


Proposed Statement Of Position : Accounting By Insurance And Other Enterprises For Guaranty-Fund And Certain Other Insurance-Related Assessments ;Accounting By Insurance And Other Enterprises For Guaranty-Fund And Certain Other Insurance-Related Assessments; Exposure Draft (American Institute Of Certified Public Accountants), 1996, Dec. 5, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1996

Proposed Statement Of Position : Accounting By Insurance And Other Enterprises For Guaranty-Fund And Certain Other Insurance-Related Assessments ;Accounting By Insurance And Other Enterprises For Guaranty-Fund And Certain Other Insurance-Related Assessments; Exposure Draft (American Institute Of Certified Public Accountants), 1996, Dec. 5, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

This proposed Statement of Position (SOP) would provide guidance on accounting by insurance and other enterprises for guaranty-fund and certain other insurance-related assessments. The SOP provides: 1. Guidance for determining when an insurance enterprise should recognize a liability for guaranty-fund and other assessments. 2. Guidance on how to measure the liability and allows for the discounting of the liability, if the amount and timing of the cash payments are fixed and reliably determinable. 3. Criteria for when an asset may be recognized for a portion or all of the assessment liability or paid assessment that can be recovered through premium …


Proposed Statement Of Position : Accounting For The Costs Of Computer Software Developed Or Obtained For Internal Use;Accounting For The Costs Of Computer Software Developed Or Obtained For Internal Use; Exposure Draft (American Institute Of Certified Public Accountants), 1996, Dec. 17, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1996

Proposed Statement Of Position : Accounting For The Costs Of Computer Software Developed Or Obtained For Internal Use;Accounting For The Costs Of Computer Software Developed Or Obtained For Internal Use; Exposure Draft (American Institute Of Certified Public Accountants), 1996, Dec. 17, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

This Statement of Position (SOP) provides guidance on accounting for the costs of computer software developed or obtained for internal use. The SOP requires the following: 1. Computer software meeting the characteristics specified in this SOP is internal-use software. 2. Except as stated in the following sentence, external direct costs of materials and services consumed in developing or obtaining internal-use computer software; payroll and payroll-related costs for employees who are directly associated with and who devote time to the internal-use computer software project (to the extent of the time spent directly on the project); and interest costs incurred in developing …


Proposed Aicpa Standards For Performing And Reporting On Peer Reviews; Exposure Draft (American Institute Of Certified Public Accountants), 1996, May 31, American Institute Of Certified Public Accountants. Peer Review Board Jan 1996

Proposed Aicpa Standards For Performing And Reporting On Peer Reviews; Exposure Draft (American Institute Of Certified Public Accountants), 1996, May 31, American Institute Of Certified Public Accountants. Peer Review Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters, Proposed Statement Of Position, Software Revenue Recognition;, American Institute Of Certified Public Accountants. Auditing Standards Board. Executive Committee Jan 1996

Comment Letters, Proposed Statement Of Position, Software Revenue Recognition;, American Institute Of Certified Public Accountants. Auditing Standards Board. Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters To Proposed Statement On Auditing Standards: Investments In Debt And Equity Securities;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1996

Comment Letters To Proposed Statement On Auditing Standards: Investments In Debt And Equity Securities;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters To Proposed Statement On Auditing Standards : Amendment To Statement On Auditing Standards No. 31, Evidential Matter;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1996

Comment Letters To Proposed Statement On Auditing Standards : Amendment To Statement On Auditing Standards No. 31, Evidential Matter;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters To Proposed Statement On Auditing Standards : Consideration Of Fraud In A Financial Statement Audit;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1996

Comment Letters To Proposed Statement On Auditing Standards : Consideration Of Fraud In A Financial Statement Audit;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.