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- Accounting -- Law and legislation -- United States -- Periodicals (19)
- Accounting -- Law and legislation -- United States (9)
- Accounting -- Law and Legislation -- Periodicals (8)
- Accounting -- Periodicals; Consultants -- Periodicals; Accountants -- Periodicals (7)
- American Institute of Certified Public Accountants (6)
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- Accounting firms -- Management (5)
- Fraud (5)
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- Misleading financial statements -- United States; Business enterprises -- Corrupt practices -- United States; Forensic accounting -- United States; Auditing -- United States (2)
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- Newsletters (65)
- Guides, Handbooks and Manuals (25)
- Association Sections, Divisions, Boards, Teams (17)
- Honors Theses (13)
- Industry Guides (AAGs), Risk Alerts, and Checklists (11)
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- AICPA Annual Reports (5)
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- Exposure Drafts, Comment Letters, and Statements of Position (5)
- Proceedings of the University of Kansas Symposium on Auditing Problems (5)
- Accounting Historians Journal (4)
- Accounting Hall of Fame Brochures (3)
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Articles 31 - 60 of 170
Full-Text Articles in Entire DC Network
Cpe Direct, January-March 2012, American Institute Of Certified Public Accountants (Aicpa)
Cpe Direct, January-March 2012, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Common Fraud : A Guide To Thwarting The Top Ten Schemes, Glenn L. Helms
Common Fraud : A Guide To Thwarting The Top Ten Schemes, Glenn L. Helms
Guides, Handbooks and Manuals
No abstract provided.
Assessing Companies Allowance For Doubtful Accounts: Earnings Management And The Recession, David Mcarthur Neyhart
Assessing Companies Allowance For Doubtful Accounts: Earnings Management And The Recession, David Mcarthur Neyhart
Honors Theses
The purpose of this thesis is to determine if the economic downturn from 2007- 2009 had any significant influence on company’s ability to estimate bad debt expense, and to examine if there were any noticeable trends of earnings management. The estimates that companies use for their estimated allowance for doubtful accounts are largely unregulated and subjective, and therefore are more easily manipulated. This point is illustrated in the Statements on Auditing Standards number 57.4 by saying, “As estimates are based on subjective as well as objective factors, it may be difficult for management to establish controls over them. Even when …
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.
Accounting In Economic Recovery And Reform, September 30-October 2, 2010, Columbus, Ohio, Accounting Hall Of Fame, Academy Of Accounting Historians
Accounting In Economic Recovery And Reform, September 30-October 2, 2010, Columbus, Ohio, Accounting Hall Of Fame, Academy Of Accounting Historians
Accounting Hall of Fame Brochures
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.
An Analysis Of Networking Between Top Executives Of Companies Suspected Of Backdating Stock Options, Rebecca Kin-Ming Lo
An Analysis Of Networking Between Top Executives Of Companies Suspected Of Backdating Stock Options, Rebecca Kin-Ming Lo
Honors Theses
"More than 100 companies are under investigation for options backdating... If options backdating problems are found at more companies, Congress may be driven to act. ” - Brian Cleaiy (Cleary 2007). The purpose of this thesis is to analyze how the practice of backdating employee stock options has become so widely used. The first hypothesis for this research is that networking between executives and board members of corporations has caused the idea of backdating employee stock options to spread. The second hypothesis is that particular auditing firms are more likely than others to audit corporations accused of backdating employee stock …
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.
Aicpa Names Grant Ashley 2005 Outstanding Cpa In Government., American Institute Of Certified Public Accountants (Aicpa)
Aicpa Names Grant Ashley 2005 Outstanding Cpa In Government., American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
News Release: Aicpa Addresses Fraud In Audit Committee Guidance, American Institute Of Certified Public Accountants (Aicpa)
News Release: Aicpa Addresses Fraud In Audit Committee Guidance, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
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.
Fraud And The Financial Statement Audit: Auditor Responsibilities Under Sas 99, Michael Ramos
Fraud And The Financial Statement Audit: Auditor Responsibilities Under Sas 99, Michael Ramos
Guides, Handbooks and Manuals
No abstract provided.
Business Valuation And Forensic & Litigation Services Specialty Area 2004-2005 Annual Progress Report., American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section
Business Valuation And Forensic & Litigation Services Specialty Area 2004-2005 Annual Progress Report., American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section
AICPA Annual Reports
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 Consultant, Volume 18, Number 2, August/September 2004, American Institute Of Certified Public Accountants (Aicpa)
Cpa Consultant, Volume 18, Number 2, August/September 2004, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Members In Small Local Public Accounting Firms, April 2004, American Institute Of Certified Public Accountants (Aicpa)
Members In Small Local Public Accounting Firms, April 2004, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
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 And The Financial Statement Audit: Auditor Responsibilities Under Sas 99, Michael Ramos
Fraud And The Financial Statement Audit: Auditor Responsibilities Under Sas 99, Michael Ramos
Guides, Handbooks and Manuals
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.