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.
Accounting Trends & Techniques, Employee Benefit Plans : Financial Statement Reporting And Disclosure Practices,
2010
University of Mississippi
Accounting Trends & Techniques, Employee Benefit Plans : Financial Statement Reporting And Disclosure Practices, American Institute Of Certified Public Accountants (Aicpa)
Accounting Trends and Techniques
No abstract provided.
Audit Committee Members’ And Managers’ Financial Incentives And The Materiality Of Financial Statement Misstatements,
2010
University of Mississippi
Audit Committee Members’ And Managers’ Financial Incentives And The Materiality Of Financial Statement Misstatements, Marsha B. Keune, Karla M. Johnstone
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Principles-Based Versus Rules-Based Accounting Standards: The Influence Of Standard Precision And Audit Committee Strength On Financial Reporting Decisions,
2010
University of Mississippi
Principles-Based Versus Rules-Based Accounting Standards: The Influence Of Standard Precision And Audit Committee Strength On Financial Reporting Decisions, Christopher P. Agoglia, Timothy S. Doupnik, George T. Tsakumis
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
When Is Trusted Advice Not Trustworthy? How Affiliation And Advice Quality Influence Auditors’ Evaluation And Use Of Advice,
2010
University of Mississippi
When Is Trusted Advice Not Trustworthy? How Affiliation And Advice Quality Influence Auditors’ Evaluation And Use Of Advice, Kathryn Kadous, Justin Leiby, Mark E. Peecher
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Review And Model Of Auditor Judgments In Fraud-Related Planning Tasks,
2010
University of Mississippi
Review And Model Of Auditor Judgments In Fraud-Related Planning Tasks, Jacqueline Hammersley
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Audit Partners Panel Discussion: How Are We Dealing With The Increased Level Of Judgment?,
2010
University of Mississippi
Audit Partners Panel Discussion: How Are We Dealing With The Increased Level Of Judgment?, Hal Zeidman, Brian Richson, Leroy Dennis, Bill Messier
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Importance Of Auditor Judgment In Improving Audit Quality,
2010
University of Mississippi
Importance Of Auditor Judgment In Improving Audit Quality, W. Robert Knechel
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Equational Zero Vector Databases, Non-Equational Databases, And Inherent Internal Control,
2010
University of Hawaii at Hilo
Equational Zero Vector Databases, Non-Equational Databases, And Inherent Internal Control, Roberta Ann Barra, Arline Savage, Jeff J. Tsay
Accounting
Equational zero vector accounting systems, based on duality principles and the double-entry model, were designed as ontological control systems to help prevent and detect fraud and errors inherent in non-equational, single-entry systems. Non-equational systems lend themselves to fraud and errors to a larger degree because the internal control inherent in an equational zero vector system has no substitute. We use an analytical analysis methodology to show that an equational zero vector system provides superior inherent internal control over data completeness and data reliability. In the accounting information systems area, the most popular modern non-equational system, the resource-event-agent model, is increasingly …
Women Accountants In The 1880 Us Federal Census: A Genealogical Analysis,
2010
University of San Francisco
Women Accountants In The 1880 Us Federal Census: A Genealogical Analysis, Diane H. Roberts
Accounting
This historical census micro-data project examines the characteristics of women who self report as accountants in the 1880 US Federal Census. Using the data provided by the actual Census forms the demographic, familial, and economic characteristics of women accountants are examined and found to be quite different from the experience of accountants overall found by Lee [2007]. A fairly clear picture of a typical 1880 female accountant emerged and analysis of their multi-generational families gave insight into the changing occupational landscape of the period. Almost all women accountants were US born of US born parents and most did not migrate …
Analysis Of Xbrl Literature: A Decade Of Progress And Puzzle,
2010
Bryant University
Analysis Of Xbrl Literature: A Decade Of Progress And Puzzle, Saeed Roohani, Zhao Xianming, Ernest Capozzoli, Barbara Lamberton
Faculty Articles
XBRL (eXtensible Business Reporting language) was recently, in 2008, in its 10th year. The concept was articulated in 1998 by Charles Hoffman, known as XFRML (eXtensible Financial Reporting Mark Up Language) to facilitate the business reporting process and improve financial reporting. The objective of this paper is to examine a decade (1998-2008) of XBRL articles published in various publications including trade, practitioner and academic journals to identify trends and patterns, milestones, and organizations actively contributed to this development. Another goal is to assess public perceptions of XBRL, its capabilities and its future. We examined published articles where XBRL appeared either …
Cpa Expert 2010 Winter,
2010
University of Mississippi
Cpa Expert 2010 Winter, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Cpa Client Bulletin, January 2010,
2010
University of Mississippi
Cpa Client Bulletin, January 2010, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
The Design And Implementation Of An Enlivened Ifrs Course,
2010
Cleveland State University
The Design And Implementation Of An Enlivened Ifrs Course, Mark Holtzblatt, Norbert Tschakert
Business Faculty Publications
In the Spring/2009 semester, with the financial support of a PricewaterhouseCoopers IFRS Ready Grant, a new course was developed that focused on International Financial Reporting Standards (IFRS). The course design goal was to choose the optimal combination of pedagogical tools and topics to create an effective, engaging and stimulating course plan. The course incorporates the online e-IFRS created by the International Accounting Standards Board (IASB), e-Learning IFRS Modules from the global accounting firm of Deloitte and IFRS Expert online videos and webcasts from corporate and various institutional and academic institutions. The pedagogical techniques described herein are also applicable to introductory …
Not-For-Profit Entities : Accounting Trends & Techniques : Financial Statement Reporting And Disclosure Practices,
2010
University of Mississippi
Not-For-Profit Entities : Accounting Trends & Techniques : Financial Statement Reporting And Disclosure Practices, American Institute Of Certified Public Accountants (Aicpa)
Accounting Trends and Techniques
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 …
Center For Audit Quality Panel Discussion: What We Observe Happening In The New Environment,
2010
University of Mississippi
Center For Audit Quality Panel Discussion: What We Observe Happening In The New Environment, William Ezzell, Randy Fletchall, Cindy Fornelli
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Effects Of Uncertainty And Disclosure On Auditors’ Fair Value Materiality Decisions,
2010
University of Mississippi
Effects Of Uncertainty And Disclosure On Auditors’ Fair Value Materiality Decisions, Jeremy .B. Griffin
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Auditing Symposium Xx, Proceedings Of The 2010 Deloitte/University Of Kansas Symposium On Auditing Problems,
2010
University of Mississippi
Auditing Symposium Xx, Proceedings Of The 2010 Deloitte/University Of Kansas Symposium On Auditing Problems, James A. Heintz
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Growing Up Financially Literate: A Lifelong Curriculum,
2010
Western Kentucky University
Growing Up Financially Literate: A Lifelong Curriculum, Amanda J. Brown
Mahurin Honors College Capstone Experience/Thesis Projects
This work ventures to find a solution to one source of economic instability: financial illiteracy. The inability to manage money, caused by a lack of education, has led to poor decision making. These bad decisions can lead to a number of financial hardships, as well as emotional and physical problems. Better education can combat all of these symptoms and lead to a healthier financial future. Growing Up Financially Literate attempts to help close the curriculum gap surrounding financial literacy by recognizing that the gap does not only exist in a single age group. Financial education cannot stop with any one …
