Business Commons^™

Is It Next For Erm? Information Technology Provides The Vital Infrastructure For Building A Modern Enterprise, Sridhar Ramamoorti, Marcia L. Weidenmier

Accounting Faculty Publications

As the waves of change caused by the U.S. Sarbanes-Oxley Act of 2002 subside, the next force likely to sweep over organizations is the need to implement enterprise risk management (ERM). ERM has sparked a paradigm shift by encouraging organizations to build a comprehensive risk strategy into their business operations and spurring internal auditors to move from a primarily control-based approach to a predominantly risk-based approach.

One major area of enterprise risk that internal auditors must understand is how information technology (IT) affects their organization within the context of The Committee of Sponsoring Organizations of the Treadway Commission's (COSO's) Enterprise …

Note On Revenue Recognition And Asset Measurement, Carl L. Nelson, Hugo Nurnberg

Accounting Historians Notebook

Although written over thirty years ago, this paper is still timely. It concretely illustrates with simple numbers as well as words how revenue recognition and asset valuation articulate and interrelate.

Academy Of Accounting Historians. Minutes For The Meeting Of The Officers, Trustees, Committee Chairs, And Editors; Minutes For The Meeting Of The Officers, Trustees, Committee Chairs, And Editors, Dale L. Flesher

Accounting Historians Notebook

No abstract provided.

Announcement Of Conference: Call For Papers: 18th Annual Conference On Accounting, Business And Financial History, Cardiff Business School 14-15 September 2006, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

Eleventh World Congress Of Accounting Historians, Nantes (France), July 19-22, 2006, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

Accounting History: Call For Papers, Perspectives And Reflections On Accounting's Past In Europe, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

In Memory Of William Donald Samson: Past President, The Academy Of Accounting Historians (March 30, 1947-September 15, 2005); Bill Samson: Memories Of A Big Man, Tom Lee

Accounting Historians Notebook

No abstract provided.

Accounting Historians Notebook, 2006, Vol. 29, No. 1 (April) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians

Members In Small Local Public Accounting Firms, April 2006, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Members In Business And Finance, April 2006, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Members In Government, April 2006, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Accounting History: Call For Papers: Accounting And The Military, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

Members In Large Public Accounting Firms, April 2006, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Call For Papers: The Fifth Accounting History International Conference; De Computis Number 3 Posted On Website, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

Accounting History In Today's Business Schools, David D. Van Fleet, Daniel A. Wren

Accounting Historians Notebook

Slocum and Sriram's [2001] study of teaching accounting history found a decline from 1985-1997 in the number of courses with historical content at the doctoral and undergraduate level. Is this development a singular event for accounting or an example of what is happening in other business disciplines? Our study presents the results of a longitudinal and cross-disciplinary survey of members of AACSB International to determine the current state of the teaching of history in business schools. We find a similar decline in other business disciplines and offer suggestions about the relevance of history and steps that might be taken to …

Members In Education, April 2006, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Members In Medium Public Accounting Firms, April 2006, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

First Japanese Textbook Of Accounting History: Review, Yoshiro Kimizuka

Accounting Historians Notebook

The creation of an attractive textbook of accounting history in Japan yields a rich harvest of information in one package. The book, Kindai Kaikei-seiritsu-shi ("Accounting History - the formation of modern accounting," 257 pp., Dobunkan Publishing Corp., Tokyo, 2005) is edited by Yosihiro Hira-bayashi the former president of the Accounting History Association (AHA) in Japan whose 240 members comprise roughly 15% of the Japanese Accounting Association. Hirabayashi composed both the "Prologue - The significance of accounting history" and the "Epilogue - How to study accounting history." It is hoped that readers will find their interest in accounting history stimulated by …

2006 Vangermeersch Manuscript Award; Hourglass Award: Call For Nominations;, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

Fraud Requirements In Ssars 10, Michael D. Akers, Jodi L. Gissel

Accounting Faculty Research and Publications

With the issuance of Statement on Standards for Accounting and Review Services (SSARS) 10, Performance of Review Engagements, which is effective for review engagements for periods ending on or after Dec 15, 2004, the AICPA Accounting and Review Services Committee requires accountants performing review engagements to make inquiries regarding fraud. Furthermore, the management representation letter must address fraud. The authors reviewed the comment letters that the AICPA received in response to the exposure draft for SSARS 10 and conducted a survey of practitioners after the statement was issued. SSARS 10 amends SSARS 1, Compilation and Review of Financial Statements, primarily …

Anheuser-Busch And The Eu, Keith Tolbert

Undergraduate Theses and Capstone Projects

The following paper provides analysis of Anheuser-Busch, its current position within the European Union (EU), and its opportunities/threats that exist in the EU. Included is background information about Anheuser-Busch containing its products, financial condition, and major competitors within the EU. I have provided extensive analysis o f the areas of concern for Anheuser-Busch in the EU as well as recommendations for the company to consider. The major market for opportunity covered is Germany. Anheuser-Busch is not a current competitor in Germany, however, possible expansion opportunities into the country is addressed. Additionally, a realistic outlook of Anheuser-Busch’s future other EU countries …

The Value Relevance Of Value Added And Stakeholder Compensation Across Business Cultures, John Darcy

School of Accountancy Faculty Publications

This research performed a partial test of the instrumental validity of the stakeholder model by examining the value relevance of value added relative to income and the incremental value relevance of two stakeholder compensation components of value added, wages and interest for Japan, Germany, United States, and United Kingdom.

Irs & Aicpa Agreement Offers More Tax Help., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Aicpa Thanks Irs For Adopting Its Safe Harbor Recommendation On Spousal Waivers For Crts., Thomas J. Purcell Iii, American Institute Of Certified Public Accountants. Tax Executive Committee

Guides, Handbooks and Manuals

No abstract provided.

Understanding The New Auditing Standards Related To Risk Assessment; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Comments On Proposed Regulations, Reg-137243-02 Regarding Guidance To Facilitate Electronic Tax Administration - Updating Of Section 7216 Regulations., American Institute Of Certified Public Accountants. Section 7216 Regulations Task Force

Guides, Handbooks and Manuals

No abstract provided.

Planner, Volume 21, Number 2, March-April 2006, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Infotech Update, Volume 15, Number 2, March/April 2006, American Institute Of Certified Public Accountants. Information Technology Section

Newsletters

No abstract provided.

Practicing Cpa, Vol. 30 No. 3, March/April 2006, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Accounting Students' Perceptions Of A Learning Management System: An International Comparison, Illias Basioudis, Paul De Lange, Themin Suwardy, Paul Wells

Research Collection School Of Accountancy

The impact and use of technology on learning outcomes for accounting students is not well understood. This study investigated impact of design features of an ‘off the shelf’ Learning Management System (LMS) in teaching undergraduate accounting students. Specifically, responses elicited from students located in the UK, Australia and New Zealand form the basis of the study which reports on a number of design features in the LMS (e.g. delivery of lecture notes, announcements, on-line assessment and model answers) used to deliver learning materials regarded as necessary to enhance learning outcomes. Responses from 825 on-campus students provided international data to develop …