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- Accounting -- Law and Legislation -- Periodicals (8)
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- 1929- -- Portraits; Academy of Accounting Historians Life Membership Award (1)
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- 2002 Feb. 28; Auditing -- Standards -- United States; Audited financial statements -- Standards -- United States; Attest function (Auditing) -- Standards -- United States; Accountants -- Malpractice -- United States (1)
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Articles 1 - 30 of 71
Full-Text Articles in Entire DC Network
The Impact Of Quantum Computing And Distributed Ledger Technology On Accounting/Auditing/Finance Systems, Ulingeta O. L. Mbamba
The Impact Of Quantum Computing And Distributed Ledger Technology On Accounting/Auditing/Finance Systems, Ulingeta O. L. Mbamba
Business Management Review
The integration of Quantum Computing (QC) and Distributed Ledger Technology (DLT) is poised to fundamentally reshape modern accounting by transforming how financial data is processed, secured, and verified. QC, utilising qubits, will exponentially enhance data analytics, risk assessment, and real-time financial forecasting, accelerating complex auditing tasks far beyond the capabilities of classical systems. In parallel, DLT, such as blockchain, provides a decentralised, immutable record of transactions, significantly increasing transparency and trust. This synergy may enable real-time analysis, continuous auditing, and intelligent automation, converting traditional static, centralised processes into dynamic, transparent ecosystems. Together, this convergence may redefine accounting, auditing, and finance, …
Regulating Offshore Finance, William J. Moon
Regulating Offshore Finance, William J. Moon
Faculty Scholarship
From the Panama Papers to the Paradise Papers, massive document leaks in recent years have exposed trillions of dollars hidden in small offshore jurisdictions. Attracting foreign capital with low tax rates and environments of secrecy, a growing number of offshore jurisdictions have emerged as major financial havens hosting thousands of hedge funds, trusts, banks, and insurance companies.
While the prevailing account has examined offshore financial havens as “tax havens” that facilitate the evasion or avoidance of domestic tax, this Article uncovers how offshore jurisdictions enable corporations to evade domestic regulatory law. Specifically, recent U.S. Supreme Court cases restricting the geographic …
Special Considerations In Auditing Financial Instruments, September 1, 2016; Audit Guide, American Institute Of Certified Public Accountants (Aicpa)
Special Considerations In Auditing Financial Instruments, September 1, 2016; Audit Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Foreign Account Tax Compliance Act: The Most Revolutionary Piece Of Tax Legislation Since The Introduction Of The Income Tax, Alexander Szwakob
Foreign Account Tax Compliance Act: The Most Revolutionary Piece Of Tax Legislation Since The Introduction Of The Income Tax, Alexander Szwakob
Honors Scholar Theses
With taxation of income being the most significant source of revenue, most national governments consider tax evasion prevention to be one of the priorities of their tax agencies. In the United States, tax evasion has been a significant concern of the Internal Revenue Service ever since the modern income tax was instituted with the passing of the Sixteenth Amendment in 1913. Over the following century, Congress enacted numerous measures aimed at curbing the illegal practice, but, as often is the case, both individuals and institutions desiring to not abide by the law found new ways to outsmart the tax authorities. …
Calls For Papers And Other Announcements
Calls For Papers And Other Announcements
Accounting Historians Notebook
Accounting Historians Notebook; INTERNATIONAL SCIENTIFIC CONFERENCE SOKOLOV READING “ACCOUNTING: VIEW FROM THE PAST INTO THE FUTURE” in commemoration of Professor Yaroslav V. Sokolov 75th anniversary; CPE WORKSHOP: ACCOUNTING HISTORY BOOT CAMP;Accounting History; Bordeaux University and Kedge Business School International Symposium October 4, 2013 Bordeaux, France; Academy of Accounting Historians 2013 40th Anniversary Conference October 17-19, 2013 • Oshkosh, Wisconsin, USA; Accounting History Review: Histories of Accounting and the Hospital; Accounting History Review: Accounting and the First World War; Accounting History Review: Accounting and Charities in Historical Perspective;14th World Congress of Accounting Historians, Pescara, Italy;
Financial Reporting Fraud : A Practical Guide To Detection And Internal Control, Charles R. Lundelius
Financial Reporting Fraud : A Practical Guide To Detection And Internal Control, Charles R. Lundelius
Guides, Handbooks and Manuals
No abstract provided.
Not-For-Profit Entities With Conforming Changes As Of March 1, 2011; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Not-For-Profit Entities 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.
Changing Legitimacy Narratives About Professional Ethics And Independence In The 1930'S Journal Of Accountancy, Diane Roberts
Changing Legitimacy Narratives About Professional Ethics And Independence In The 1930'S Journal Of Accountancy, Diane Roberts
Accounting Historians Journal
The 1930s in the U.S. were marked by an economic crisis, governmental regulatory response, and a significant audit failure. This paper examines the profession's struggle for legitimacy during these times through its choice of narratives regarding professional ethics and independence as revealed in the national professional organization's monthly, the Journal of Accountancy. Initially ethics is a state-of-mind or narrative of character was used but transitioned to a more objectively determinable narrative of technique as the decade progressed. To counter governmental regulation, the profession attempted to shift the independence discourse away from regulation of accountants to regulation of client companies.
Not-For-Profit Entities With Conforming Changes As Of March 1, 2010; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee
Not-For-Profit Entities With Conforming Changes As Of March 1, 2010; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Employee Benefit Plans Industry Developments - 2009; Audit Risk Alerts, American Institute Of Certified Public Accountants
Employee Benefit Plans Industry Developments - 2009; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Practicing Cpa, Vol. 32 No. 3, March/April 2008, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 32 No. 3, March/April 2008, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Focus, Vol. 4 No. 2, March/April 2008, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section
Focus, Vol. 4 No. 2, March/April 2008, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section
Newsletters
No abstract provided.
Focus, Vol. 3 No. 6, November/December 2007, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section
Focus, Vol. 3 No. 6, November/December 2007, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section
Newsletters
No abstract provided.
Cpa Expert 2007 Spring, American Institute Of Certified Public Accountants
Cpa Expert 2007 Spring, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Cpa Expert 2007 Summer, American Institute Of Certified Public Accountants
Cpa Expert 2007 Summer, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Focus, Vol. 2 No. 6, October/November/December 2006, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section
Focus, Vol. 2 No. 6, October/November/December 2006, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section
Newsletters
No abstract provided.
Focus, Vol. 2, No. 4, June/July 2006, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section
Focus, Vol. 2, No. 4, June/July 2006, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section
Newsletters
No abstract provided.
Cpa Expert 2005 Winter, American Institute Of Certified Public Accountants
Cpa Expert 2005 Winter, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Management Override Of Internal Controls : The Achilles' Heel Of Fraud Prevention : The Audit Committee And Oversight Of Financial Reporting, American Institute Of Certified Public Accountants. Antifraud Programs And Controls Task Force
Management Override Of Internal Controls : The Achilles' Heel Of Fraud Prevention : The Audit Committee And Oversight Of Financial Reporting, American Institute Of Certified Public Accountants. Antifraud Programs And Controls Task Force
Association Sections, Divisions, Boards, Teams
No abstract provided.
Cpa Expert 2007 Winter, American Institute Of Certified Public Accountants
Cpa Expert 2007 Winter, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Cpa Letter 2004, American Institute Of Certified Public Accountants
Cpa Letter 2004, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Fraud Detection In A Gaas Audit;Fraud Detection In A Gaas Audit: Sas No. 99 Implementation Guide;, Michael J. Ramos, Lori West
Fraud Detection In A Gaas Audit;Fraud Detection In A Gaas Audit: Sas No. 99 Implementation Guide;, Michael J. Ramos, Lori West
Guides, Handbooks and Manuals
No abstract provided.
Cpa's Guide To Understanding And Controlling Spam, Roman H. Kepczyk, American Institute Of Certified Public Accountants. Information Technology Section
Cpa's Guide To Understanding And Controlling Spam, Roman H. Kepczyk, American Institute Of Certified Public Accountants. Information Technology Section
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Annual Report 2003-04; Aicpa: Where Cpas Come Together, American Institute Of Certified Public Accountants
Aicpa Annual Report 2003-04; Aicpa: Where Cpas Come Together, American Institute Of Certified Public Accountants
AICPA Annual Reports
No abstract provided.
Practicing Cpa, Vol. 27 No. 8, October 2003, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 27 No. 8, October 2003, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Aicpa Annual Report 2002-03 ; Cpas: Unchanging Values: Objectivity, Integrity, Competence, American Institute Of Certified Public Accountants
Aicpa Annual Report 2002-03 ; Cpas: Unchanging Values: Objectivity, Integrity, Competence, American Institute Of Certified Public Accountants
AICPA Annual Reports
No abstract provided.
Financial Reporting Fraud : A Practical Guide To Detection And Internal Control;, Charles R. Lundelius
Financial Reporting Fraud : A Practical Guide To Detection And Internal Control;, Charles R. Lundelius
Guides, Handbooks and Manuals
No abstract provided.
Fraud Detection In A Gaas Audit : Sas No. 99 Implementation Guide, Michael J. Ramos, Lori West
Fraud Detection In A Gaas Audit : Sas No. 99 Implementation Guide, Michael J. Ramos, Lori West
Guides, Handbooks and Manuals
No abstract provided.
New Accounting Culture: — Address By Barry C. Melancon President And Ceo, The American Institute Of Cpas September 4, 2002 Yale Club - New York City, Barry C. Melancon
New Accounting Culture: — Address By Barry C. Melancon President And Ceo, The American Institute Of Cpas September 4, 2002 Yale Club - New York City, Barry C. Melancon
Guides, Handbooks and Manuals
No abstract provided.
Status Report: The Recommendations Of The Panel On Audit Effectiveness, As Of February 15, 2002, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board. Panel On Audit Effectiveness
Status Report: The Recommendations Of The Panel On Audit Effectiveness, As Of February 15, 2002, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board. Panel On Audit Effectiveness
Association Sections, Divisions, Boards, Teams
No abstract provided.