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Articles 10081 - 10110 of 40178
Full-Text Articles in Business
Focus, Vol. 4 No. 5, September/October 2008, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section
Focus, Vol. 4 No. 5, September/October 2008, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section
Newsletters
No abstract provided.
Planner, Volume 23, Number 1, January-February 2008, American Institute Of Certified Public Accountants (Aicpa)
Planner, Volume 23, Number 1, January-February 2008, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Cpa Client Bulletin, January 2008, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, January 2008, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Focus, Vol. 4 No. 3, May/June 2008, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section
Focus, Vol. 4 No. 3, May/June 2008, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section
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.
Practicing Cpa, Vol. 32 No. 1, January 2008, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 32 No. 1, January 2008, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Letter From A Teenage Accounting Clerk In 1846: A Hidden Voice In A Micro-History Of Modern Public Accountancy, T. A. Lee
Accounting Historians Journal
The purpose of this paper is to demonstrate use of archival material to access a hidden voice in accounting history and provide social context in the form of a biographical micro-history of public accountancy. The archival material is a letter written in 1846 by a Scottish teenage public accountancy clerk. An analysis of the letter gives insight to the employment and social life of the clerk in mid-19th century Scotland and also identifies a notorious character in Scottish public accountancy. The paper reveals the importance of social connections, religion, communication, and transport to middle-class Victorian Scots and, more generally, reminds …
Accounting History Announcement: The Sixth Accounting History International Conference: Accounting And The State; Ad Hoc Reviewers [2008], Victoria University Of Wellington. School Of Accounting And Commercial Law School Of Accounting And Commercial Law
Accounting History Announcement: The Sixth Accounting History International Conference: Accounting And The State; Ad Hoc Reviewers [2008], Victoria University Of Wellington. School Of Accounting And Commercial Law School Of Accounting And Commercial Law
Accounting Historians Journal
No abstract provided.
Contents [2008, Vol. 35, No. 1]; Statement Of Policy [2008, Vol. 35, No. 1]; Guide For Submitting Manuscripts [2008, Vol. 35, No. 1], Academy Of Accounting Historians
Contents [2008, Vol. 35, No. 1]; Statement Of Policy [2008, Vol. 35, No. 1]; Guide For Submitting Manuscripts [2008, Vol. 35, No. 1], 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, and Guide for Submitting Manuscripts.
Accounting For The Stamp Act Crisis, Lynne Oats, Pauline Sadler
Accounting For The Stamp Act Crisis, Lynne Oats, Pauline Sadler
Accounting Historians Journal
In 1765, the British Parliament imposed stamp duties on the American colonies, setting in motion the chain of events which ultimately led to the American Revolution. This paper analyzes the practicalities of the Stamp Act to provide insights into the way in which a tax instrument that was successful in one setting failed to achieve similar success in another. The reasons for choosing stamp duties as an appropriate fiscal measure, the colonial reaction to the tax, and the way in which the tax was accounted for by the British government bureaucracy are examined. The paper demonstrates the value of using …
Ledger Of Ann Dewitt Bevier (1762-1834), Early American Estate Manager And Mother, Sally M. Schultz, Joan Hollister
Ledger Of Ann Dewitt Bevier (1762-1834), Early American Estate Manager And Mother, Sally M. Schultz, Joan Hollister
Accounting Historians Journal
The ledger that Ann DeWitt Bevier kept from 1802 until 1813 represents a rich primary source that provides perspective on how a rural agriculturalist and household head interacted with the social and cultural environment in the young American nation. Her accounting records expand the gendered history of economic life by illustrating the life and work of a woman who managed a farm, famÂÂily household, brick kiln, rental property, and investments in financial instruments. The costs of educating her children were also detailed in the ledger, helping to inform us about the educational opportunities for females in early America.
Professional Leadership And Oligarchy: The Case Of The Icaew, Masayoshi Noguchi, John Richard Edwards
Professional Leadership And Oligarchy: The Case Of The Icaew, Masayoshi Noguchi, John Richard Edwards
Accounting Historians Journal
This paper examines the difficulty of achieving representative and effective governance of a professional body. The collective studied for this purpose is the Institute of Chartered Accountants in England and Wales (formed 1880) which, throughout its existence, has possessed the largest membership among British accounting associations. Drawing on the political theory of organization, we will explain why, despite a series of measures taken to make the constitution of its Council more representative between formation date and 1970, the failure of the 1970 scheme for integrating the entire U.K. accountancy profession remained attributable to the detachment of office bearers from their …
Analysis Of The Bursars' Accounts At Durham Cathedral Priory, 1278-1398, Alisdair Dobie
Analysis Of The Bursars' Accounts At Durham Cathedral Priory, 1278-1398, Alisdair Dobie
Accounting Historians Journal
This paper is based upon an examination of a selection of the bursars' accounts from Durham Cathedral Priory covering the period from the first extant account (1278-9) to the end of the 14th century. The accounts selected have been transcribed from the original documents and translated from Latin into English. A traditional focus of accounting historians in the medieval period has been on manorial accounting and the system of charge and discharge. This paper examines a series of non-manorial accounts and a variety of supporting accounting materials, analyzing them for evidence of the development and refinement of controls. After an …
Accounting Historians Journal, 2008, Vol. 35, No. 2 [Whole Issue]
Accounting Historians Journal, 2008, Vol. 35, No. 2 [Whole Issue]
Accounting Historians Journal
December issue
Accounting Trends And Techniques, 62nd Annual Survey 2008 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, David Cohen
Accounting Trends And Techniques, 62nd Annual Survey 2008 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, David Cohen
Accounting Trends and Techniques
No abstract provided.
Cpa Client Tax Letter, January/February/March 2008, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Tax Letter, January/February/March 2008, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Focus, Vol. 4 No. 1, January/February 2008, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section
Focus, Vol. 4 No. 1, January/February 2008, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section
Newsletters
No abstract provided.
20th Annual Conference On Accounting, Business And Financial History At Cardiff Business School 11-12 September 2008; Announcement Of Conference And Call For Papers: Guest Speaker -- John F. Wilson, Institute Of Chartered Accountants In England And Wales In England And Wales
20th Annual Conference On Accounting, Business And Financial History At Cardiff Business School 11-12 September 2008; Announcement Of Conference And Call For Papers: Guest Speaker -- John F. Wilson, Institute Of Chartered Accountants In England And Wales In England And Wales
Accounting Historians Journal
No abstract provided.
The Determinants Of Analyst-Firm Pairings, Lihong Liang, Edward J. Riedl, Ramgopal Venkataraman
The Determinants Of Analyst-Firm Pairings, Lihong Liang, Edward J. Riedl, Ramgopal Venkataraman
Accounting - All Scholarship
This paper explores the determinants of observed analyst-firm pairings. We adopt an analyst/brokerage house perspective that allows us to examine not only firm-level characteristics as in prior research, but also attributes of the analyst and the analyst’s brokerage house that may drive these pairings. Our empirical analyses provide two primary insights. First, analyst characteristics such as industry expertise and relative experience, and brokerage house characteristics such as continuity of coverage, are associated with the decision to follow a firm. Second, there is substantial variation in the association between firm, analyst, and brokerage house characteristics and the decision to follow a …
Reassessing Accounting Faculty Scholarly Expectations: Journal Classification By Author Affiliation, Alan N. Attaway, Sidney J. Baxendale, Benjamin P. Foster, Julia N. Karcher
Reassessing Accounting Faculty Scholarly Expectations: Journal Classification By Author Affiliation, Alan N. Attaway, Sidney J. Baxendale, Benjamin P. Foster, Julia N. Karcher
Faculty and Staff Scholarship
An extensive literature exists that determines accounting journal rankings and top research producers both individually and by program. While this research stream provides valuable insights to the Association to Advance Collegiate Schools of Business International (AACSB) accredited programs and to programs working to achieve such accreditation, it frequently is based on quality perceptions or considers top-rated programs only. This study extends previous research by reviewing authorship by faculty at a wider range of institutions. The results of this study suggest that lists based on the “top” journals may be unrealistic for many institutions. The information provided in this manuscript should …
Aicpa Annual Report 2007-08; Cpa, American Institute Of Certified Public Accountants
Aicpa Annual Report 2007-08; Cpa, American Institute Of Certified Public Accountants
AICPA Annual Reports
No abstract provided.
Checklists And Illustrative Financial Statements : Not-For-Profit Organizations , April 2008, American Institute Of Certified Public Accountants
Checklists And Illustrative Financial Statements : Not-For-Profit Organizations , April 2008, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklists And Illustrative Financial Statements : Property And Liability Insurance Companies, September 2008 Edition, American Institute Of Certified Public Accountants
Checklists And Illustrative Financial Statements : Property And Liability Insurance Companies, September 2008 Edition, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklist Supplement And Illustrative Financial Statements : Construction Contractors,September 2008 Edition, American Institute Of Certified Public Accountants
Checklist Supplement And Illustrative Financial Statements : Construction Contractors,September 2008 Edition, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Service Organizations, Applying Sas No. 70, As Amended With Conforming Changes As Of March 1, 2008; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Sas No. 70 Task Force
Service Organizations, Applying Sas No. 70, As Amended With Conforming Changes As Of March 1, 2008; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Sas No. 70 Task Force
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Momentum, Reversal, And Uninformed Traders In Laboratory Markets, Robert J. Bloomfield, William B. Tayler, Flora H. Zhou
Momentum, Reversal, And Uninformed Traders In Laboratory Markets, Robert J. Bloomfield, William B. Tayler, Flora H. Zhou
Faculty Publications
We report the results of three experiments based on the model of Hong and Stein (1999). Consistent with the model, results show that when informed traders do not observe prices, uninformed traders generate long-term price reversals by engaging in momentum trade. However, when informed traders also observe prices, uninformed traders generate reversals by engaging in contrarian trading. Results suggest that a dominated information set is sufficient to account for the contrarian behavior observed among individual investors, and that uninformed traders may be responsible for long-term price reversals but play little role in driving short-term momentum.
Evidential Effort And Risk Assessment In Auditing, Allen D. Blay, Tim Kizirian, L. Dwight Sneathen Jr.
Evidential Effort And Risk Assessment In Auditing, Allen D. Blay, Tim Kizirian, L. Dwight Sneathen Jr.
Accountancy: Faculty Publications
This study responds to prior literature highlighting the need for academic research to study the linkage of risks to audit procedures purported in the Audit Risk Model. We use audit workpaper data from a Big 4 firm to examine two significant relationships implicit in authoritative audit guidance: (1) the application of the audit risk model in practice, and the relationship between preliminary risk assessments and audit procedures, and (2) the potential loss of risk information upon risk aggregation suggested in the Audit Risk Model. Our findings indicate that preliminary risk assessments significantly affect planned audit procedures, and the potential for …
Oil And Gas Financial Reporting Using The Usgaap Xbrl Taxonomy, Tim Mahon, Ernest Capozzoli
Oil And Gas Financial Reporting Using The Usgaap Xbrl Taxonomy, Tim Mahon, Ernest Capozzoli
Faculty Articles
The Oil and Gas industry has very unique requirements in reporting oil and gas producing activities. Because of these unique requirements, it has been difficult to compare Oil and Gas companies over the years. The current XBRL US taxonomy includes standardized Oil and Gas disclosures. This paper will introduce the requirements Oil and Gas companies are to follow when reporting their financial information. Also, an analysis of the U. S. GAAP taxonomy was done by tagging Anadarko’s 2006 financial statements1. The analysis was to determine if the taxonomy includes elements for each of these requirements. Finally, conclusions of the analysis …
Unusual Digital Patterns In Eps: Evidence On The Association Between Earnings Management And Company Characteristics, Charles E. Jordan, Stanley J. Clark, Mary M. Anderson
Unusual Digital Patterns In Eps: Evidence On The Association Between Earnings Management And Company Characteristics, Charles E. Jordan, Stanley J. Clark, Mary M. Anderson
Faculty Publications
Prior studies (Thomas, 1989; Das and Zhang, 2003) provide evidence of earnings manipulation to achieve cognitive reference points in EPS. The current study extends this line of research by examining the relation between unusual digital patterns in the right EPS position and specific firm characteristics. Results suggest that the propensity to manage earnings to effect desired EPS results is particularly associated with company size and to a lesser degree with operating performance and the level of debt leverage employed.
Adviser's Guide To Health Savings Accounts, Gary S. Lesser
Adviser's Guide To Health Savings Accounts, Gary S. Lesser
Guides, Handbooks and Manuals
No abstract provided.