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Articles 31 - 60 of 190
Full-Text Articles in Taxation
Call For Papers: The Fifth Accounting History International Conference; De Computis Number 3 Posted On Website, Academy Of Accounting Historians
Call For Papers: The Fifth Accounting History International Conference; De Computis Number 3 Posted On Website, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Announcement Of Conference: Call For Papers: 18th Annual Conference On Accounting, Business And Financial History, Cardiff Business School 14-15 September 2006, Academy Of Accounting Historians
Announcement Of Conference: Call For Papers: 18th Annual Conference On Accounting, Business And Financial History, Cardiff Business School 14-15 September 2006, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Accounting History: Call For Papers, Perspectives And Reflections On Accounting's Past In Europe, Academy Of Accounting Historians
Accounting History: Call For Papers, Perspectives And Reflections On Accounting's Past In Europe, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Eleventh World Congress Of Accounting Historians, Nantes (France), July 19-22, 2006, Academy Of Accounting Historians
Eleventh World Congress Of Accounting Historians, Nantes (France), July 19-22, 2006, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
In Memory Of William Donald Samson: Past President, The Academy Of Accounting Historians (March 30, 1947-September 15, 2005); Bill Samson: Memories Of A Big Man, Tom Lee
Accounting Historians Notebook
No abstract provided.
Accounting Historians Notebook, 2006, Vol. 29, No. 1 (April) [Whole Issue]
Accounting Historians Notebook, 2006, Vol. 29, No. 1 (April) [Whole Issue]
Accounting Historians Notebook
Copyright held by: Academy of Accounting Historians
2006 Vangermeersch Manuscript Award; Hourglass Award: Call For Nominations;, Academy Of Accounting Historians
2006 Vangermeersch Manuscript Award; Hourglass Award: Call For Nominations;, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Note On Revenue Recognition And Asset Measurement, Carl L. Nelson, Hugo Nurnberg
Note On Revenue Recognition And Asset Measurement, Carl L. Nelson, Hugo Nurnberg
Accounting Historians Notebook
Although written over thirty years ago, this paper is still timely. It concretely illustrates with simple numbers as well as words how revenue recognition and asset valuation articulate and interrelate.
Academy Of Accounting Historians. Minutes For The Meeting Of The Officers, Trustees, Committee Chairs, And Editors; Minutes For The Meeting Of The Officers, Trustees, Committee Chairs, And Editors, Dale L. Flesher
Accounting Historians Notebook
No abstract provided.
Accounting History: Call For Papers: Accounting And The Military, Academy Of Accounting Historians
Accounting History: Call For Papers: Accounting And The Military, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Planner, Volume 21, Number 2, March-April 2006, American Institute Of Certified Public Accountants (Aicpa)
Planner, Volume 21, Number 2, March-April 2006, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Practicing Cpa, Vol. 30 No. 3, March/April 2006, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 30 No. 3, March/April 2006, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Rising Expectations In Business Education, Annette M. Nellen, Marlene E. Turner
Rising Expectations In Business Education, Annette M. Nellen, Marlene E. Turner
Faculty Publications
The article comments on the rising expectations in business education. It explains the term liberal education. It mentions the Liberal Education & America's Promise Campaign launched by the Association of American Colleges & Universities in 2005. The article also notes that integrative learning is particularly relevant because it melds students' professional and liberal educations.
Rising Expectations In Business Education, Annette M. Nellen, Marlene E. Turner
Rising Expectations In Business Education, Annette M. Nellen, Marlene E. Turner
Annette M. Nellen
The article comments on the rising expectations in business education. It explains the term liberal education. It mentions the Liberal Education & America's Promise Campaign launched by the Association of American Colleges & Universities in 2005. The article also notes that integrative learning is particularly relevant because it melds students' professional and liberal educations.
The Elimination Of The Federal Tax Deductibility Of State And Local Taxes: Possible Effects On State And Local Tax Structures, John M. Foster
The Elimination Of The Federal Tax Deductibility Of State And Local Taxes: Possible Effects On State And Local Tax Structures, John M. Foster
MPA/MPP/MPFM Capstone Projects
Through the use of intermediaries such as elected officials and hired advocates, people choose the level of resources that will be used for public goods and services, as well as the manner in which those resources will be used. They also decide how these goods and services will be financed. The extent to which governments utilize taxes on income, wealth, and consumption is guided by considerations of political factors, equity, administrative costs, revenue adequacy, and the effects of the tax system on allocative efficiency. Incentives that are embedded in the federal tax system may also influence state and local tax …
Communicating Internal Control Related Matters Identified In An Audit; Statement On Auditing Standards, 112, American Institute Of Certified Public Accountants. Auditing Standards Boaard
Communicating Internal Control Related Matters Identified In An Audit; Statement On Auditing Standards, 112, American Institute Of Certified Public Accountants. Auditing Standards Boaard
Statements on Auditing Standards
No abstract provided.
Statement On Auditing Standards No. 104; Amendment To Statement On Auditing Standards No. 1, Codification Of Auditing Standards And Procedures (“Due Professional Care In The Performance Of Work”); Statement On Auditing Standards No. 105; Amendment To Statement On Auditing Standards No. 95, Generally Accepted Auditing Standards; Statement On Auditing Standards No. 106; Audit Evidence Statement On Auditing Standards No. 107; Audit Risk And Materiality In Conducting An Audit; Statement On Auditing Standards No. 108; Planning And Supervision Statement On Auditing Standards No. 109; Understanding The Entity And Its Environment And Assessing The Risks Of Material Misstatement; Statement On Auditing Standards No. 110;Performing Audit Procedures In Response To Assessed Risks And Evaluating The Audit Evidence Obtained; Statement On Auditing Standards No. 111; Amendment To Statement On Auditing Standards No. 39, Audit Sampling, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
No abstract provided.
Auditor's Communication With Those Charged With Governance; Statement On Auditing Standards, 114, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditor's Communication With Those Charged With Governance; Statement On Auditing Standards, 114, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
No abstract provided.
Aicpa Annual Report 2005-06; Strengthening Our Core, American Institute Of Certified Public Accountants
Aicpa Annual Report 2005-06; Strengthening Our Core, American Institute Of Certified Public Accountants
AICPA Annual Reports
No abstract provided.
In Our Opinion… , Vol. 22 No. 2, Spring 2006, American Institute Of Certified Public Accountants. Audit And Attest Standards Team
In Our Opinion… , Vol. 22 No. 2, Spring 2006, American Institute Of Certified Public Accountants. Audit And Attest Standards Team
Newsletters
No abstract provided.
Focus, Vol. 2 No. 5, August/September 2006, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section
Focus, Vol. 2 No. 5, August/September 2006, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section
Newsletters
No abstract provided.
Accounting Historians Journal, 2006, Vol. 33, No. 1 [Whole Issue]
Accounting Historians Journal, 2006, Vol. 33, No. 1 [Whole Issue]
Accounting Historians Journal
June issue
Accounting Historians Journal, 2006, Vol. 33, No. 2 [Whole Issue]
Accounting Historians Journal, 2006, Vol. 33, No. 2 [Whole Issue]
Accounting Historians Journal
December issue
Contents [2006, Vol. 33, No. 2]; Statement Of Policy [2006, Vol. 33, No. 2]; Guide For Submitting Manuscripts [2006, Vol. 33, No. 2]; Ahj Ad Hoc Reviewers [2006, Vol. 33, No. 2]; 2005 Best Article Prize Winners, Academy Of Accounting Historians
Contents [2006, Vol. 33, No. 2]; Statement Of Policy [2006, Vol. 33, No. 2]; Guide For Submitting Manuscripts [2006, Vol. 33, No. 2]; Ahj Ad Hoc Reviewers [2006, Vol. 33, No. 2]; 2005 Best Article Prize Winners, Academy Of Accounting Historians
Accounting Historians Journal
The prefatory matter includes: List of the Academy officers and trustees, editorial staff and board, issue cover page, the table of contents, Statement of Policy, Guide for Submitting Manuscripts, AHJ ad hoc reviewers, and 2005 best article prize winners.
Academy Of Accounting Historians. 2007 Vangermeersch Manuscript Award; 2007 Vangermeersch Manuscript Award, Academy Of Accounting Historians
Academy Of Accounting Historians. 2007 Vangermeersch Manuscript Award; 2007 Vangermeersch Manuscript Award, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Creation Of The Institute Of Chartered Accountants Of India: The First Steps In The Development Of An Indigenous Accounting Profession Post-Independence, Shraddha Verma, Sidney J. Gray
Creation Of The Institute Of Chartered Accountants Of India: The First Steps In The Development Of An Indigenous Accounting Profession Post-Independence, Shraddha Verma, Sidney J. Gray
Accounting Historians Journal
This paper applies the theoretical framework proposed by McKinnon [1986] to the creation of the Institute of Chartered Accountants of India (ICAI) which represented an important change to the accounting system in India post-independence. The development of the ICAI is categorized into three phases: source, diffusion, and reaction. Intra-system activity, trans-system activity, and the socio-economic and political environments are shown to influence all stages of the change. Within these phases, the paper focuses on the involvement of the state in the development of the ICAI, credentialism and the importance of the title chartered, the disciplinary powers of the ICAI, and …
Academy Of Accounting Historians: Application For 2006 Membership; Application For 2006 Membership, Academy Of Accounting Historians
Academy Of Accounting Historians: Application For 2006 Membership; Application For 2006 Membership, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Early American Corporate Reporting And European Capital Markets: The Case Of The Illinois Central Railroad, 1851-1861, Dale L. Flesher, Gary John Previts, William D. Samson
Early American Corporate Reporting And European Capital Markets: The Case Of The Illinois Central Railroad, 1851-1861, Dale L. Flesher, Gary John Previts, William D. Samson
Accounting Historians Journal
This study of the annual reports of the Illinois Central Railroad (IC) from the 1850s supports a conclusion that the statements, as to form and content, were developed to serve the needs of two classes of investors and to inform the general community of the activities of the company. The need to report to the public as to the success of the company's role in its social contract to develop the state required details of a demographic nature, which were provided by the land commissioner. Operating results provided evidence of the ability to service the debts held by European investors …
Digitizing The Accounting Historians Journal: A Short History, Royce D. Kurtz, David K. Herrera, Stephanie D. Moussalli
Digitizing The Accounting Historians Journal: A Short History, Royce D. Kurtz, David K. Herrera, Stephanie D. Moussalli
Accounting Historians Journal
The University of Mississippi Library has digitized the Accounting Historians Journal from 1974 through 1992, cover-to-cover. The American Institute of Certified Public Accountants' gift of their library to the University of Mississippi was, fortuitously, the impetus for the AHJ digitizing project. A complicated chain of events followed which included discussions with the Academy of Accounting Historians for copyright permission, an application for a federal grant, negotiations with software vendors, and decisions about search capabilities and display formats. Each article in AHJ is now full-text searchable with accompanying PDF page images.
Stockholder Review Committee Of The Chesapeake And Ohio Canal Company, 1828-1857: Evidence Of Changes In Financial Reporting And Corporate Governance, Robert W. Russ, Gary John Previts, Edward N. Coffman
Stockholder Review Committee Of The Chesapeake And Ohio Canal Company, 1828-1857: Evidence Of Changes In Financial Reporting And Corporate Governance, Robert W. Russ, Gary John Previts, Edward N. Coffman
Accounting Historians Journal
Canal companies were among the first enterprises to be organized in the corporate form and to require large amounts of capital. This paper examines the stockholder review committee of a 19th century corporation, the Chesapeake and Ohio Canal Company (C&O), and discusses how the C&O used this corporate governance structure to monitor and improve financial management and operations. A major strength was the concern and dedication of the stockholders to the company, while a major weakness was the political control exerted by the State of Maryland. The paper provides an historical perspective on corporate governance in the 19th century. This …