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Full-Text Articles in Business

Management Of An Accounting Practice Handbook, Volume 1. Developing An Accounting Practice, May 2005, American Institute Of Certified Public Accountants (Aicpa) May 2005

Management Of An Accounting Practice Handbook, Volume 1. Developing An Accounting Practice, May 2005, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Management Of An Accounting Practice Handbook, Volume 2. Administration, May 2005, American Institute Of Certified Public Accountants (Aicpa) May 2005

Management Of An Accounting Practice Handbook, Volume 2. Administration, May 2005, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Management Of An Accounting Practice Handbook, Volume 3. Personnel, Volume 4. Owner Issues, Volume 5. Management Data, May 2005, American Institute Of Certified Public Accountants (Aicpa) May 2005

Management Of An Accounting Practice Handbook, Volume 3. Personnel, Volume 4. Owner Issues, Volume 5. Management Data, May 2005, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Diversity And The Effects On Accounting Students’ Ethical Awareness, Sanaz Shelia Aghazadeh Apr 2005

Diversity And The Effects On Accounting Students’ Ethical Awareness, Sanaz Shelia Aghazadeh

Honors Capstones

No abstract provided.


News Release: Complexity Eroding Voluntary Compliance With Tax Laws Aicpa Tells House Small Business Committee., American Institute Of Certified Public Accountants (Aicpa) Apr 2005

News Release: Complexity Eroding Voluntary Compliance With Tax Laws Aicpa Tells House Small Business Committee., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Running Out Of Options: An Investigation Of Stock-Based Compensation, Mark A. Powell Apr 2005

Running Out Of Options: An Investigation Of Stock-Based Compensation, Mark A. Powell

Honors Theses

One of the most heated debates witnessed by the accounting industry was rekindled at the dawn of the new millennium, a resurgence of an issue discussed from the early 1990s. Brought to new light, in part by the corporate debacles of Enron and WorldCom (among others), the concern of expensing employee stock options has taken a forefront in the halls of the Financial Accounting Standards Board (FASB). Not only is the accounting profession facing a difficult polarization of ideas as to how to appropriately account for stock options, but Congress has also joined in the discussion and has threatened intervention …


Proposal Of Professional Ethics Division Interpretations And Rulings, April 18, 2005; Exposure Draft (American Institute Of Certified Public Accountants), 2005, April 18, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Apr 2005

Proposal Of Professional Ethics Division Interpretations And Rulings, April 18, 2005; Exposure Draft (American Institute Of Certified Public Accountants), 2005, April 18, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

PROPOSED NEW INTERPRETATION 101-15 UNDER RULE 101: Financial Relationships; PROPOSED DELETION OF ETHICS RULING NO. 35 UNDER RULE 101. Stockholder in Mutual Funds; PROPOSED DELETION OF ETHICS RULING NO. 36 UNDER RULE 101 Participant in Investment Club; PROPOSED DELETION OF ETHICS RULING NO. 66 UNDER RULE 101. Member’s Retirement or Savings Plan Has Financial Interest in Client; PROPOSED DELETION OF ETHICS RULING NO. 68 UNDER RULE 101. Blind Trust; PROPOSED DELETION OF ETHICS RULING NO. 79 UNDER RULE 101 Member’s Investment in a Partnership That Invests in Client; PROPOSED DELETION OF ETHICS RULING NO. 109 UNDER RULE 101 Member’s Investment …


Testimony Before The Subcommittee On Oversight, Committee On Ways And Means, Public Hearing: The Irs Budget And 2005 Tax Filing Season., Tom Purcell, American Institute Of Certified Public Accountants, Tax Executive Committee Apr 2005

Testimony Before The Subcommittee On Oversight, Committee On Ways And Means, Public Hearing: The Irs Budget And 2005 Tax Filing Season., Tom Purcell, American Institute Of Certified Public Accountants, Tax Executive Committee

Guides, Handbooks and Manuals

No abstract provided.


Representative Hinojosa Of Texas Cites Aicpa In Resolution On Financial Literacy., American Institute Of Certified Public Accountants (Aicpa) Apr 2005

Representative Hinojosa Of Texas Cites Aicpa In Resolution On Financial Literacy., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Members In Education, April 2005, American Institute Of Certified Public Accountants (Aicpa) Apr 2005

Members In Education, April 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Previts Named To Accounting Today Top 100 List For Third Consecutive Year, Academy Of Accounting Historians Apr 2005

Previts Named To Accounting Today Top 100 List For Third Consecutive Year, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Officers; Trustees, Academy Of Accounting Historians Apr 2005

Officers; Trustees, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Academy Of Accounting Historians: Business Meeting, August 5, 2004, Oxford, Mississippi; Business Meeting, August 5, 2004, Oxford, Mississippi, Sandra T. Welch Apr 2005

Academy Of Accounting Historians: Business Meeting, August 5, 2004, Oxford, Mississippi; Business Meeting, August 5, 2004, Oxford, Mississippi, Sandra T. Welch

Accounting Historians Notebook

No abstract provided.


17th Annual Conference On Accounting, Business And Financial History, Academy Of Accounting Historians Apr 2005

17th Annual Conference On Accounting, Business And Financial History, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Call For Papers: Accounting History: International Perspectives On Race And Gender In Accounting's Past, Academy Of Accounting Historians Apr 2005

Call For Papers: Accounting History: International Perspectives On Race And Gender In Accounting's Past, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Cpa Client Tax Letter, April/May/June 2005, American Institute Of Certified Public Accountants (Aicpa) Apr 2005

Cpa Client Tax Letter, April/May/June 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Eleventh World Congress Of Accounting Historians, Nantes (France), 19-22 July 2006: First Announcement, Call For Papers, Academy Of Accounting Historians Apr 2005

Eleventh World Congress Of Accounting Historians, Nantes (France), 19-22 July 2006: First Announcement, Call For Papers, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Members In Medium Public Accounting Firms, April 2005, American Institute Of Certified Public Accountants (Aicpa) Apr 2005

Members In Medium Public Accounting Firms, April 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Bulletin, April 2005, American Institute Of Certified Public Accountants (Aicpa) Apr 2005

Cpa Client Bulletin, April 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Academy Elects New Chair Of Trustees, Academy Of Accounting Historians Apr 2005

Academy Elects New Chair Of Trustees, Academy Of Accounting Historians

Accounting Historians Notebook

Dr. Esteban Hernandez-Esteve of Madrid, Spain, has twice been the recipient of the Academy's Hourglass Award. He was host of the 2000 World Congress in Madrid, and is now editor of Revista Espanola de Historia de la Contabilidad (The Spanish Journal of Accounting History) http:// www.decomputis.org/. He is an active scholar of high reputation and a member of the Academy who was elected to begin a term as Trustee on January 1, 2005. The appointment will be for a three-year term, which is the limit that any one person can serve. Esteban earned his Ph.D. at the University of Cologne, …


Call For Nominations: Innovation In Accounting History Education, Academy Of Accounting Historians Apr 2005

Call For Nominations: Innovation In Accounting History Education, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Uniform Cpa Examination Alert, Spring 2005, American Institute Of Certified Public Accountants (Aicpa) Apr 2005

Uniform Cpa Examination Alert, Spring 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Academy Of Accounting Historians 2005 Functions; Academy Of Accounting Historians Committees 2005, Academy Of Accounting Historians Apr 2005

Academy Of Accounting Historians 2005 Functions; Academy Of Accounting Historians Committees 2005, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Members In Small Local Public Accounting Firms, April 2005, American Institute Of Certified Public Accountants (Aicpa) Apr 2005

Members In Small Local Public Accounting Firms, April 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Fourth Accounting History International Conference, Braga, Portugal 7-9 September 2005, Academy Of Accounting Historians Apr 2005

Fourth Accounting History International Conference, Braga, Portugal 7-9 September 2005, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Members In Government, April 2005, American Institute Of Certified Public Accountants (Aicpa) Apr 2005

Members In Government, April 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Accounting History Doctoral Colloquium; Fourth Accounting History International Conference, Academy Of Accounting Historians Apr 2005

Accounting History Doctoral Colloquium; Fourth Accounting History International Conference, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


John Menzies Baillie, Chartered Accountant: Nine Hundred Years Of Landownership In France, England, Scotland, And America, Tom Lee Apr 2005

John Menzies Baillie, Chartered Accountant: Nine Hundred Years Of Landownership In France, England, Scotland, And America, Tom Lee

Accounting Historians Notebook

John Menzies Baillie (hereafter, JMB) was born in 1826 near Culter Allers in the Scottish county of Lanarkshire. He also died there in 1886. In the intervening 60 years, he had an unexceptional career as a public accountant in Edinburgh before retiring to Culter Allers. His place in history rests exclusively on his membership in the group of 61 Edinburgh accountants who formed the first modern institution of public accountancy in 1853 - the Institute of Accountants in Edinburgh, renamed the Society of Accountants in Edinburgh (hereafter, SAE) in 1854. JMB was a relatively young and inexperienced practitioner when he …


Academy Of Accounting Historians/Accounting Hall Of Fame Conference: The Accounting Profession In Transition: Historian And Contemporary Perspectives On Change, Academy Of Accounting Historians Apr 2005

Academy Of Accounting Historians/Accounting Hall Of Fame Conference: The Accounting Profession In Transition: Historian And Contemporary Perspectives On Change, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


17th Asian-Pacific Conference On International Accounting Issues, Academy Of Accounting Historians Apr 2005

17th Asian-Pacific Conference On International Accounting Issues, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.