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Articles 10591 - 10620 of 40178
Full-Text Articles in Business
The Ethics Of Managing Short-Term Earnings: Business Managers And Business Students Rate Earnings Management Practices – Implications For Academia, Don E. Giacomino, Jodi L. Gissel, Michael D. Akers
The Ethics Of Managing Short-Term Earnings: Business Managers And Business Students Rate Earnings Management Practices – Implications For Academia, Don E. Giacomino, Jodi L. Gissel, Michael D. Akers
Accounting Faculty Research and Publications
In 1990, Bruns and Merchant surveyed the readership of the Harvard Business Review (HBR). Their survey asked HBR readers to rate the acceptability of earnings management practices. Prior to that study, researchers and accounting practitioners paid little attention to the morality of short-term earnings management. However, in the wake of highly publicized financial frauds and failures, the profession and academic journals have emphasized the importance of the concepts of earnings quality and earnings management. The Bruns and Merchant survey provided 13 earnings management situations and asked the HBR readers to rate the acceptability of those practices. In this study, we …
Aicpa Repeats Estate Tax Reform Recommendations, Thomas J. Purcell I, American Institute Of Certified Public Accountants. Tax Executive Committee
Aicpa Repeats Estate Tax Reform Recommendations, Thomas J. Purcell I, American Institute Of Certified Public Accountants. Tax Executive Committee
Guides, Handbooks and Manuals
No abstract provided.
Summer Accounting Program At Iwu For Inner City Students, Leslie Boelter
Summer Accounting Program At Iwu For Inner City Students, Leslie Boelter
News and Events (Discontinued Series)
No abstract provided.
Practicing Cpa, Vol. 30 No. 4, June 2006, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 30 No. 4, June 2006, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Aicpa Technical Practice Aids, As Of June 1, 2006, Volume 2, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Technical Practice Aids, As Of June 1, 2006, Volume 2, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Technical Practice Aids, As Of June 1, 2006, Volume 1, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Technical Practice Aids, As Of June 1, 2006, Volume 1, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Business And Industry Economic Outlook Survey, June 2006: Summary Of Survey Results, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Business And Industry Economic Outlook Survey, June 2006: Summary Of Survey Results, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
What Is Fraud And Who Is Responsible?, Michael D. Akers, Jodi L. Gissel
What Is Fraud And Who Is Responsible?, Michael D. Akers, Jodi L. Gissel
Accounting Faculty Research and Publications
Research shows that fraudulent activity affecting the financial statements is more prevalent than ever despite the increased attention devoted to the prevention and detection of fraud by companies and professional accountants. Fraud is a critical issue for preparers and users of financial statements, as well as auditors. Each group’s association and involvement with the financial statements is from a slightly different perspective. Even though all individuals in the financial reporting process share the responsibility for the integrity of the financial statements, different perspectives of fraud can and do affect each group’s interpretation of fraudulent activity and responsibility for the prevention …
Aicpa Names Recipients Of 2005 Public Service Award: Ralph Bender Of Louisiana And Kraftcpas Of Tennessee Are Honored For Community Service, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Names Recipients Of 2005 Public Service Award: Ralph Bender Of Louisiana And Kraftcpas Of Tennessee Are Honored For Community Service, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Karen Pincus Earns 2006 Aicpa Distinguished Achievement In Accounting Education Award., American Institute Of Certified Public Accountants (Aicpa)
Karen Pincus Earns 2006 Aicpa Distinguished Achievement In Accounting Education Award., American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Spring Meeting Of Council, May 21 - May 23, 2006, Volume 2, The Grand America, Salt Lake City, Utah, American Institute Of Certified Public Accountants (Aicpa)
Spring Meeting Of Council, May 21 - May 23, 2006, Volume 2, The Grand America, Salt Lake City, Utah, American Institute Of Certified Public Accountants (Aicpa)
Association Sections, Divisions, Boards, Teams
No abstract provided.
Spring Meeting Of Council, May 21 - May 23, 2006, Volume 1, The Grand America, Salt Lake City, Utah, American Institute Of Certified Public Accountants (Aicpa)
Spring Meeting Of Council, May 21 - May 23, 2006, Volume 1, The Grand America, Salt Lake City, Utah, American Institute Of Certified Public Accountants (Aicpa)
Association Sections, Divisions, Boards, Teams
No abstract provided.
Spring Meeting Of Council, May 21-23, 2006, The Grand America Hotel, Salt Lake City, Utah, Minutes Of Meeting, American Institute Of Certified Public Accountants (Aicpa)
Spring Meeting Of Council, May 21-23, 2006, The Grand America Hotel, Salt Lake City, Utah, Minutes Of Meeting, American Institute Of Certified Public Accountants (Aicpa)
Association Sections, Divisions, Boards, Teams
No abstract provided.
Comment Letter On The Proposed Statement Of Financial Accounting Standards, Employers' Accounting For Defined Benefit Pension And Other Postretirement Plans, An Amendment Of Fasb Statements No. 87, 88, 106, And 132(R)., Ben Neuhausen, Steven Lilien, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, American Institute Of Certified Public Accountants. Pensions Task Force
Comment Letter On The Proposed Statement Of Financial Accounting Standards, Employers' Accounting For Defined Benefit Pension And Other Postretirement Plans, An Amendment Of Fasb Statements No. 87, 88, 106, And 132(R)., Ben Neuhausen, Steven Lilien, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, American Institute Of Certified Public Accountants. Pensions Task Force
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Board/Council Briefing Synopsis, Updated As Of May 15, 2006, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Board/Council Briefing Synopsis, Updated As Of May 15, 2006, American Institute Of Certified Public Accountants (Aicpa)
Association Sections, Divisions, Boards, Teams
No abstract provided.
Aicpa Forms Special Committee To Find Solutions To Obstacles Blocking Interstate Practice By Cpas., American Institute Of Certified Public Accountants (Aicpa)
Aicpa Forms Special Committee To Find Solutions To Obstacles Blocking Interstate Practice By Cpas., American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
The Incorporation Of A Management Accounting Concentration Into An Undergraduate Accounting Curriculum, Loreal R. Griffin
The Incorporation Of A Management Accounting Concentration Into An Undergraduate Accounting Curriculum, Loreal R. Griffin
Electronic Dissertations and Theses
Recently, there has been a notable increase in the number of accounting graduates entering the management accounting sector of the accounting profession. This increase is so significant that the percentage of accounting graduates pursuing careers in management accounting is almost equal to the percentage seeking employment in public accounting. Despite this trend, however, most undergraduate programs are geared toward preparing students for careers in public accounting. So that undergraduate accounting students are better prepared for careers as management accountants, this study recommends that a management accounting concentration be incorporated into undergraduate accounting curricula. Courses for this concentration were developed following …
How To Use The Changing Components Of The Corporate Annual Report, Deborah S. Archambeault, John G. Fulmer Jr., Richard A. Turpin
How To Use The Changing Components Of The Corporate Annual Report, Deborah S. Archambeault, John G. Fulmer Jr., Richard A. Turpin
Accounting Faculty Publications
The amount of information required in a corporate annual report continues to increase. Most recently, additional reporting requirements brought about by the Sarbanes-Oxley Act of 2002 (SOA), the Public Company Accounting Oversight Board (PCAOB) and the Securities and Exchange Commission (SEC) increase the number of component reports that must be included in the annual report package. Lenders need to be familiar with the additional information that these new components provide. Therefore, this article summarizes the required component reports, discusses the information conveyed in each report and gives some examples of the types of significant new information that can be obtained.
Infotech Update, Volume 15, Number 3, May/June 2006, American Institute Of Certified Public Accountants. Information Technology Section
Infotech Update, Volume 15, Number 3, May/June 2006, American Institute Of Certified Public Accountants. Information Technology Section
Newsletters
No abstract provided.
Practicing Cpa, Vol. 30 No. 4, May 2006, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 30 No. 4, May 2006, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Tax Section Newsletter, May 2006, American Institute Of Certified Public Accountants. Tax Section
Tax Section Newsletter, May 2006, American Institute Of Certified Public Accountants. Tax Section
Newsletters
No abstract provided.
Members In Government, May 2006, American Institute Of Certified Public Accountants (Aicpa)
Members In Government, May 2006, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Members In Large Public Accounting Firms, May 2006, American Institute Of Certified Public Accountants (Aicpa)
Members In Large Public Accounting Firms, May 2006, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Planner, Volume 21, Number 3, May-June 2006, American Institute Of Certified Public Accountants (Aicpa)
Planner, Volume 21, Number 3, May-June 2006, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Members In Business And Industry, May 2006, American Institute Of Certified Public Accountants (Aicpa)
Members In Business And Industry, May 2006, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Members In Education, May 2006, American Institute Of Certified Public Accountants (Aicpa)
Members In Education, May 2006, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Members In Medium Public Accounting Firms, May 2006, American Institute Of Certified Public Accountants (Aicpa)
Members In Medium Public Accounting Firms, May 2006, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Members In Small Local Public Accounting Firms, May 2006, American Institute Of Certified Public Accountants (Aicpa)
Members In Small Local Public Accounting Firms, May 2006, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Management Of An Accounting Practice Handbook, Volume 1. Developing An Accounting Practice, May 2006 Supplement, American Institute Of Certified Public Accountants (Aicpa)
Management Of An Accounting Practice Handbook, Volume 1. Developing An Accounting Practice, May 2006 Supplement, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Communicating Internal Control Related Matters Identified In An Audit; Statement On Auditing Standards, 112, American Institute Of Certified Public Accountants. Auditing Standards Boaard
Communicating Internal Control Related Matters Identified In An Audit; Statement On Auditing Standards, 112, American Institute Of Certified Public Accountants. Auditing Standards Boaard
Statements on Auditing Standards
No abstract provided.