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Articles 361 - 390 of 406
Full-Text Articles in Business
Computer Based Accounting Education Techniques: A Response To A Dynamic Information Technology Environment, K. Cooper, V. Coomb
Computer Based Accounting Education Techniques: A Response To A Dynamic Information Technology Environment, K. Cooper, V. Coomb
Faculty of Business - Accounting & Finance Working Papers
The dynamic environment created by increasingly sophisticated digital technology has provided a means to improve the quality of accounting graduates and the potential to reduce the amount of time required to assess student achievement. This paper outlines the approach adopted in the Department of Accountancy at the University of Wollongong to maximise the use of this technology with a view to providing our future graduates with a competitive advantage and academic staff with more research time.
Software Development In Accounting Education: Maximising Student And Academic Productivity Through Digital Technology, K. Cooper, V. Coomb
Software Development In Accounting Education: Maximising Student And Academic Productivity Through Digital Technology, K. Cooper, V. Coomb
Faculty of Business - Accounting & Finance Working Papers
Increasingly sophisticated digital technology has provided a means to improve the quality of accounting graduates and the potential to reduce the amount of time required to assess student achievement. This paper outlines the approach adopted in the Department of Accountancy at the University of Wollongong to adapt digital technology to accounting education with the twin goals of producing high quality graduates equipped to participate in a rapidly changing technological environment and reduce the amount of marking time required by academic staff.
Internal Control, Integrated Framework: Reporting To External Parties September 1992, Committee Of Sponsoring Organizations Of The Treadway Commission
Internal Control, Integrated Framework: Reporting To External Parties September 1992, Committee Of Sponsoring Organizations Of The Treadway Commission
Association Sections, Divisions, Boards, Teams
No abstract provided.
Uniform Accountancy Act, American Institute Of Certified Public Accountants;National Association Of State Boards Of Accountancy
Uniform Accountancy Act, American Institute Of Certified Public Accountants;National Association Of State Boards Of Accountancy
Association Sections, Divisions, Boards, Teams
No abstract provided.
Tax Division Administrative Manual : Appointed Members Of The Aicpa Tax Division, 1992/93, American Institute Of Certified Public Accountants. Tax Division
Tax Division Administrative Manual : Appointed Members Of The Aicpa Tax Division, 1992/93, American Institute Of Certified Public Accountants. Tax Division
Association Sections, Divisions, Boards, Teams
No abstract provided.
Goodwill: A Shareholder Perspective, M. M. Greenwell, G. E. Tibbits
Goodwill: A Shareholder Perspective, M. M. Greenwell, G. E. Tibbits
Faculty of Business - Accounting & Finance Working Papers
Accounting theory according to various authors including Ijiri (1975), Gaa (1988), Ruland (1989) supports the concept that accounting standards should serve the information needs of users. This paper examines the controversy in Australia surrounding accounting for goodwill and reports on a survey of shareholders in a large Australian public company. Alternative classifications of shareholders are examined to identify whether any classifications display an association with the choice of the preferred method of accounting for goodwill. The level of support for the accounting standard is also examined.
Habermas & Learning & Teaching, M. M. Greenwell
Habermas & Learning & Teaching, M. M. Greenwell
Faculty of Business - Accounting & Finance Working Papers
This paper presents an illustration of the use of some of the insights from the work of Jurgen Habermas within a learning and teaching situation. The empirical work is reported and informed in tandem with various aspects of the theory of communicative action (Habermas 1981), and the style of this paper is process-oriented. The illustration is sited within the course AC304 Auditing in the Department of Accounting & Financial Management at the University of the South Pacific during second semester in 1991. Four groups of people as students (a total of 17 people) took up the offer of a project …
Ethical Issues And Practising Accountants' Perceptions Of The Code Of Ethics: Some Malaysian Evidence, L. C. Choo
Ethical Issues And Practising Accountants' Perceptions Of The Code Of Ethics: Some Malaysian Evidence, L. C. Choo
Faculty of Business - Accounting & Finance Working Papers
This study attempted to provide some empirical evidence of the ethical issues and conflicts faced by practitioners and to gauge their perceptions on the relevance and usefulness of the Malaysian Institute of Accountants (MIA) Code of Ethics as a guide to ethical behaviour. The results showed that a majority of respondents agreed that the Code helped them to be more aware of ethical concerns in their work and decisions, and that it also enhanced public confidence and professional image besides improving intraprofessional relationships. No significant relationship was seen by respondents between the Code and a firm's competitive position. Rules on …
Abnormal And Extraordinary Items - Time For Another Change?, R. P. Shannon, B. Mccartney
Abnormal And Extraordinary Items - Time For Another Change?, R. P. Shannon, B. Mccartney
Faculty of Business - Accounting & Finance Working Papers
This paper highlights some major problems which have arisen with the recent introduction in Australia of new definitions of abnormal and extraordinary items in AASB 1018 "Profit and Loss Accounts", which have brought our definitions more in line with international definitions in U.K., U.S.A. and Canada. Evidence exists from an examination of the disclosures of these items by the top 150 listed Australian holding companies. over the period from 1987-1990.that the new definitions are still subjective and inappropriately allow the inclusion of ordinary operations items which are of a non-recurring nature in the operating profit before abnormal items figure and …
A Survey Of Edp Audit Content And Audit Software Package Application In Undergraduate Auditing Subjects Offered At Australian Universities, R. P. Shannon, B. Mccartney
A Survey Of Edp Audit Content And Audit Software Package Application In Undergraduate Auditing Subjects Offered At Australian Universities, R. P. Shannon, B. Mccartney
Faculty of Business - Accounting & Finance Working Papers
This paper examines EDP audit content and audit software package application in undergraduate auditing subjects offered at Australian universities. Empirical evidence is presented of some institutional failure to: 1. meet the EDP knowledge requirements to be an auditor in the 1990s; 2. include practical application experience of available audit software packages; 3. develop more realistic Australian EDP auditing practice cases. The EDP topics which appear to be underemphasised are identified. Methods to increase student exposure to the capabilities of, and hands on use of, available audit software packages are described. The development of Australian EDP auditing practice cases for use …
Internal Control, Integrated Framework: Framework, Revised Draft February 1992, Committee Of Sponsoring Organizations Of The Treadway Commission
Internal Control, Integrated Framework: Framework, Revised Draft February 1992, Committee Of Sponsoring Organizations Of The Treadway Commission
Association Sections, Divisions, Boards, Teams
No abstract provided.
Internal Control, Integrated Framework: Framework Including Executive Summary September 1992, Committee Of Sponsoring Organizations Of The Treadway Commission
Internal Control, Integrated Framework: Framework Including Executive Summary September 1992, Committee Of Sponsoring Organizations Of The Treadway Commission
Association Sections, Divisions, Boards, Teams
No abstract provided.
Accounting Profession In France, Second Edition Revised; Professional Accounting In Foreign Country Series, Guy Barbier & Associes
Accounting Profession In France, Second Edition Revised; Professional Accounting In Foreign Country Series, Guy Barbier & Associes
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Audit And Accounting Manual : Nonauthoritative Technical Practice Aids, As Of June 1, 1992, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Audit And Accounting Manual : Nonauthoritative Technical Practice Aids, As Of June 1, 1992, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Practice Guide To Irs International Tax Forms, American Institute Of Certified Public Accountants. Tax Executive Committee, American Institute Of Certified Public Accountants. International Taxation Committee
Practice Guide To Irs International Tax Forms, American Institute Of Certified Public Accountants. Tax Executive Committee, American Institute Of Certified Public Accountants. International Taxation Committee
Guides, Handbooks and Manuals
No abstract provided.
Lighten Your Tax Burden: A Cpa's Tax-Preparation Guide For Individuals, American Institute Of Certified Public Accountants. Communications Division
Lighten Your Tax Burden: A Cpa's Tax-Preparation Guide For Individuals, American Institute Of Certified Public Accountants. Communications Division
Guides, Handbooks and Manuals
No abstract provided.
Construction Contractors' Audit Manual, Volume 1, Aicpa Integrated Practice System, George Marthinuss, Larry L. Perry, Martin S. Safran
Construction Contractors' Audit Manual, Volume 1, Aicpa Integrated Practice System, George Marthinuss, Larry L. Perry, Martin S. Safran
Guides, Handbooks and Manuals
No abstract provided.
Construction Contractors' Audit Manual, Volume 2, Aicpa Integrated Practice System, George Marthinuss, Larry L. Perry, O. Ray Whittington
Construction Contractors' Audit Manual, Volume 2, Aicpa Integrated Practice System, George Marthinuss, Larry L. Perry, O. Ray Whittington
Guides, Handbooks and Manuals
No abstract provided.
Accounting For Liabilities; Accounting Research Monograph 4, Leonard Lorensen
Accounting For Liabilities; Accounting Research Monograph 4, Leonard Lorensen
Guides, Handbooks and Manuals
No abstract provided.
Audit And Security Issues With Expert Systems;, Daniel Edmund O'Leary
Audit And Security Issues With Expert Systems;, Daniel Edmund O'Leary
Guides, Handbooks and Manuals
No abstract provided.
Guide To Planning For The Closely Held Business Owner; Pfp Library;, American Institute Of Certified Public Accountants. Personal Financial Planning Division
Guide To Planning For The Closely Held Business Owner; Pfp Library;, American Institute Of Certified Public Accountants. Personal Financial Planning Division
Guides, Handbooks and Manuals
No abstract provided.
Understanding Compilation, Review, And Audit, American Institute Of Certified Public Accountants. Communications Division;
Understanding Compilation, Review, And Audit, American Institute Of Certified Public Accountants. Communications Division;
Guides, Handbooks and Manuals
No abstract provided.
Pfp Library Guide To Risk Management And Insurance, American Institute Of Certified Public Accountants. Personal Financial Planning Division
Pfp Library Guide To Risk Management And Insurance, American Institute Of Certified Public Accountants. Personal Financial Planning Division
Guides, Handbooks and Manuals
No abstract provided.
Understanding Cpa Services, American Institute Of Certified Public Accountants. Communications Division
Understanding Cpa Services, American Institute Of Certified Public Accountants. Communications Division
Guides, Handbooks and Manuals
No abstract provided.
Associations Of Cpa Firms, January 1992, American Institute Of Certified Public Accountants (Aicpa)
Associations Of Cpa Firms, January 1992, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Accounting Profession In Belgium; Professional Accounting In Foreign Country Series, Jeffreys Henry International, Panneth, Haber & Zimmerman, U.S.A., Riske & Co., Belgium, Steven F. Moliterno
Accounting Profession In Belgium; Professional Accounting In Foreign Country Series, Jeffreys Henry International, Panneth, Haber & Zimmerman, U.S.A., Riske & Co., Belgium, Steven F. Moliterno
Guides, Handbooks and Manuals
No abstract provided.
Management Of Working Capital; Management Series, Christopher R. Malburg
Management Of Working Capital; Management Series, Christopher R. Malburg
Guides, Handbooks and Manuals
No abstract provided.
Audits Of Employee Benefit Plans With Conforming Changes As Of May 1, 1992; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee
Audits Of Employee Benefit Plans With Conforming Changes As Of May 1, 1992; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audits Of Finance Companies With Conforming Changes As Of May 1, 1992; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Finance Companies Guide Special Committee
Audits Of Finance Companies With Conforming Changes As Of May 1, 1992; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Finance Companies Guide Special Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audits Of Investment Companies With Conforming Changes As Of May 1, 1992; Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Investment Companies Special Committee
Audits Of Investment Companies With Conforming Changes As Of May 1, 1992; Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Investment Companies Special Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.