Taxation Commons^™

In Our Opinion… , October 2011, American Institute Of Certified Public Accountants. Audit And Attest Standards Team

Newsletters

No abstract provided.

In Our Opinion… , March 2011, American Institute Of Certified Public Accountants. Audit And Attest Standards Team

Newsletters

No abstract provided.

Call For Papers: 13th World Congress Of Accounting Historians, Newcastle Upon Tyne, 17-19 July 2012, Newcastle University. Business School

Accounting Historians Journal

No abstract provided.

Contents [2011, Vol. 38, No. 2]; Statement Of Policy [2011, Vol. 38, No. 2]; Guide For Manuscript Submission [2011, Vol. 38, No. 2]; Note From The Co-Editors, 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, and Note from the Co-Editors.

Call For Papers: 13th World Congress Of Accounting Historians, Newcastle Upon Tyne, 17-19 July 2012, Newcastle University. Business School

Accounting Historians Journal

No abstract provided.

Veblen's Placebo: Another Historical Perspective On Administrative Evil, Jesse F. Dillard, Linda V. Ruchala

Accounting Historians Journal

Thorstein Veblen was a turn of the 20th century American economist concerned with the implications of financial capitalists directing the means of production. Veblen proposed that the rationality of material science as practiced by the production engineers is fundamentally different from the rationality of market capitalism. If this claim is valid, our previous contentions regarding accounting, as a facilitating technology, for administrative evil warrant reconsideration. Veblen's position provides a historical perspective on one dimension of administrative evil that is generally unquestionably accepted, especially within accounting. That is, technology, such as accounting and the related information systems, is amoral, and it …

I Ask The Profession To Stand Still: The Evolution Of American Public Accountancy, 1927-1962, Michael E. Doron

Accounting Historians Journal

This paper traces the emergence of the AICPA as an effective national representative of the American profession. Central to this evolution was a broadening of the Institute's outlook to encompass all practicing CPAs and to embrace the benefits of public relations and lobbying. The paper begins with the Wall Street elite that dominated the Institute's predecessor, the AIA, and describes the pressures for reform that culminated in the Securities Acts of 1933 and 1934 and set this evolution in motion. The final section makes use of former AICPA president Marquis Eaton's papers to show how pressure from the Securities and …

Too Young To Have A History? Using Data Analysis Techniques To Reveal Trends And Shifts In The Brief History Of Accounting Information Systems, Frank A. Badua, Ann L. Watkins

Accounting Historians Journal

Using several data-analysis techniques, this paper seeks to construct a brief history of Accounting Information Systems (AIS). In an effort to achieve some degree of comprehensiveness, this paper examines both AIS research and pedagogy. It begins by documenting and classifying topical foci of research papers in the Journal of Information Systems. It then compares the pedagogical emphases of AIS courses as identified in past research. By deploying multiple methods of analysis to identify patterns of hegemony or change in the topics of AIS scholarship and teaching, this paper highlights the use of two data-analysis techniques found to be useful in …

Ifrs Accounting Trends And Techniques, American Institute Of Certified Public Accountants (Aicpa)

Accounting Trends and Techniques

No abstract provided.

Revised Applicability Of Statement On Auditing Standards No. 100, Interim Financial Information; Statement On Auditing Standards, 121, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

No abstract provided.

Alert That Restricts The Use Of The Auditor's Written Communication; Statement On Auditing Standards, 125, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

No abstract provided.

Cpa Client Bulletin, January 2011, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Farmers, Politics, And Accounting: The History Of Standard Values -- An Accounting Convenience Or Political Arithmetic?, Jill J. Hooks, Ross E. Stewart

Accounting Historians Journal

This paper examines accounting in the social, political, and economic context within which it operates. Specifically, the farming sector in New Zealand provides the context for studying the history of standard-value accounting. This accounting practice emerged with the support of accountants, farmers, and the state as the tax regime in New Zealand slowly moved to an income tax for farmers from 1915. The paper examines how accounting became a practice of political arithmetic, mediating the economic power of the farmers with the rest of the tax base of New Zealand. Standard-value accounting for livestock became a device that represented the …

Build Your Niche Practice With Preparation, Introspection, And Opportunity, John Karaffa

Faculty Publications and Presentations

No abstract provided.

An Analysis Of South Carolina's Incentives To The Boeing Company, Amanda S. Kuker

South Carolina Journal of International Law and Business

No abstract provided.

Auditing Revenue In Certain Industries, With Conforming Changes As Of March 1, 2011; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Checklists And Illustrative Financial Statements : Corporations, December 2011, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Real Estate And Construction Industry Developments - 2011/12; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Life Planning For Nfl Players, Ryan Pedersen

CMC Senior Theses

With players in the National Football League (NFL) making what seems to be the most money out of any entry-level position, it might come as a shock to many people to hear that so many players end up in financial distress afterwards.  Sports Illustrated has put this number at 78% of players filing for bankruptcy or are in serious financial trouble within only two years of leaving the league (Torre).

The problems that the players run into are their short careers, which average 3 ½ years, their poor financial decisions and their very optimistic approach to life.  The 3 ½ …

The Stable American Mind: Understanding Attitudes Towards Government And Taxes, 1990-2011, Christopher P. Eldred

CMC Senior Theses

As the federal government seeks ways to stimulate our economy and reduce our national debt, understanding public attitudes on the role and size of government and the taxes that support it is important. This thesis evaluates how US public opinion towards government and taxes has changed from 1990 to the present, and analyzes several potential causes for changes that have occurred. It is intended to be an update of William G. Mayer’s 1992 book entitled The Changing American Mind, which analyzed changing public opinion from 1960-1988. In following his analysis, the causes I have analyzed are generational replacement, fiscal …