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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.


Accounting Historians Notebook, 2005, Vol. 28, No. 1 (April) [Whole Issue] Apr 2005

Accounting Historians Notebook, 2005, Vol. 28, No. 1 (April) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians


An Analysis Of The Integrity Of Students Planning To Enter The Accounting Profession, Bonnie Dye Apr 2005

An Analysis Of The Integrity Of Students Planning To Enter The Accounting Profession, Bonnie Dye

Honors Capstones

No abstract provided.


Information Systems Project Abandonment: A Stakeholder Analysis, Gary Shan Chi Pan Apr 2005

Information Systems Project Abandonment: A Stakeholder Analysis, Gary Shan Chi Pan

Research Collection School Of Accountancy

This case study reports on the experience of an organization in Singapore in implementing and eventually abandoning an electronic procurement project. By means of a stakeholder analysis, it examines stakeholders’ roles in the organization's decision to abandon the software project. This study uses Freeman's stakeholder analytical framework (Freeman, R. (1984). Strategic management: a stakeholder approach. Massachusetts: Pitman) to interpret data and develop four major findings. By providing a better understanding of project stakeholders’ perceptions, expectations and interrelationships during project development, this study presents researchers with a project abandonment evaluation framework that is enhanced with a stakeholder perspective. The lessons learned …


Internal Audit, Sarbanes-Oxley And Athletic Departments: An Examination And Recommendations For Reform, Michael D. Akers, Gregory Naples Apr 2005

Internal Audit, Sarbanes-Oxley And Athletic Departments: An Examination And Recommendations For Reform, Michael D. Akers, Gregory Naples

Accounting Faculty Research and Publications

During the past fifteen to twenty years the integrity of intercollegiate athletics has been seriously questioned as a result of an increased awareness of problems associated with institutional controls over athletic departments. Limited empirical evidence has been used in the debate regarding institutional controls pertaining to the athletic department. This paper provides empirical evidence regarding the use of the internal audit function as an institutional control. Our findings indicate that while the internal audits of athletic departments are adequate, the communication of these audit results is inadequate. We also discuss the applicability of recent legislation, Sarbanes-Oxley Act of 2002, to …


Mass Mailings Made Simple, Bonnie B. Anderson, Larysa V. Oprya, Marshall B. Romney Apr 2005

Mass Mailings Made Simple, Bonnie B. Anderson, Larysa V. Oprya, Marshall B. Romney

Faculty Publications

You want to tell 130 clients about several new professional services and send them updated fee schedules. You considered outsourcing the project to a direct-mail ad agency and found the setup alone for each variation of the letter was $65—way over your budget. Worry not. This is a job your support staff should be able to handle after reading this article.


Comment Submitted To: President’S Advisory Panel On Federal Tax Reform, Request For Comments #1 (Posed February 16, 2005), March 18, 2005, American Institute Of Certified Public Accountants. Tax Division Mar 2005

Comment Submitted To: President’S Advisory Panel On Federal Tax Reform, Request For Comments #1 (Posed February 16, 2005), March 18, 2005, American Institute Of Certified Public Accountants. Tax Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Aicpa Calls For Delay In Irs Mandated Electronic Tax Filing Procedures For Large Corporations And Exempt Organizations., American Institute Of Certified Public Accountants (Aicpa) Mar 2005

Aicpa Calls For Delay In Irs Mandated Electronic Tax Filing Procedures For Large Corporations And Exempt Organizations., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Comment Letters For Proposed Statement On Auditing Standards : Defining Professional Requirements In Statements On Auditing Standards; Proposed Requirements In Statements On Auditing Standards; Proposed Statement On Standards For Attestation Engagements : Defining Statement On Standards For Attestation Engagements : Defining Professional Requirements In Statements On Standards For Professional Requirements In Statements On Standards For Attestation Engagements; Defining Professional Requirements In Attestation Engagements; Defining Professional Requirements In Statements On Auditing Standards; Defining Professional Statements On Auditing Standards; Defining Professional Requirements In Statements On Standards For Attestation Requirements In Statements On Standards For Attestation Engagements; Exposure Draft (American Institute Of Certified Engagements; Exposure Draft (American Institute Of Certified Public Accountants), 2005, March 2, American Institute Of Certified Public Accountants. Auditing Standards Board Mar 2005

Comment Letters For Proposed Statement On Auditing Standards : Defining Professional Requirements In Statements On Auditing Standards; Proposed Requirements In Statements On Auditing Standards; Proposed Statement On Standards For Attestation Engagements : Defining Statement On Standards For Attestation Engagements : Defining Professional Requirements In Statements On Standards For Professional Requirements In Statements On Standards For Attestation Engagements; Defining Professional Requirements In Attestation Engagements; Defining Professional Requirements In Statements On Auditing Standards; Defining Professional Statements On Auditing Standards; Defining Professional Requirements In Statements On Standards For Attestation Requirements In Statements On Standards For Attestation Engagements; Exposure Draft (American Institute Of Certified Engagements; Exposure Draft (American Institute Of Certified Public Accountants), 2005, March 2, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Infotech Update, Volume 14, Number 2, March/April 2005, American Institute Of Certified Public Accountants. Information Technology Section Mar 2005

Infotech Update, Volume 14, Number 2, March/April 2005, American Institute Of Certified Public Accountants. Information Technology Section

Newsletters

No abstract provided.


Practicing Cpa, Vol. 29 No. 3, March/April 2005, American Institute Of Certified Public Accountants (Aicpa) Mar 2005

Practicing Cpa, Vol. 29 No. 3, March/April 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


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

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

Newsletters

No abstract provided.


Planner, Volume 20, Number 2, March-April 2005, American Institute Of Certified Public Accountants (Aicpa) Mar 2005

Planner, Volume 20, Number 2, March-April 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Exploring Differences In Social Disclosures Internationally: A Stakeholder Perspective, Joyce Van Der Van Der Laan Smith, Ajay Adhikari, Rasoul H. Tondkar Mar 2005

Exploring Differences In Social Disclosures Internationally: A Stakeholder Perspective, Joyce Van Der Van Der Laan Smith, Ajay Adhikari, Rasoul H. Tondkar

Accounting Faculty Publications

Country of origin is considered to be an important determinant of the level and type of corporate social disclosure. In this paper, we use stakeholder theory to explain differ- ences in social disclosure among countries. We argue that the manner in which the role of a corporation and its stakeholders is defined in a society will affect the extent and quality of corporate social disclosure (CSD) in annual reports. Our findings based on a content analysis of 1998 and 1999 annual reports for 32 Norwegian/Danish companies and 26 US companies in the electric power generation industry, lend support to the …


Career Rebound, Michael D. Akers Mar 2005

Career Rebound, Michael D. Akers

Accounting Faculty Research and Publications

No abstract provided.


Understanding Social Security Reform: The Issues And Alternatives, American Institute Of Certified Public Accountants. Tax Reform Mar 2005

Understanding Social Security Reform: The Issues And Alternatives, American Institute Of Certified Public Accountants. Tax Reform

Guides, Handbooks and Manuals

No abstract provided.


Comments On (Temporary And Proposed) Regulations, Reg-130671-04 Regarding Electronic Filing Requirements For Large Corporations And Exempt Organizations., American Institute Of Certified Public Accountants. Irs Practice And Procedures Committee Feb 2005

Comments On (Temporary And Proposed) Regulations, Reg-130671-04 Regarding Electronic Filing Requirements For Large Corporations And Exempt Organizations., American Institute Of Certified Public Accountants. Irs Practice And Procedures Committee

Guides, Handbooks and Manuals

No abstract provided.


Aicpa Launches Enhanced Web Site For Employee Benefit Plan Audit Quality Center, American Institute Of Certified Public Accountants (Aicpa) Feb 2005

Aicpa Launches Enhanced Web Site For Employee Benefit Plan Audit Quality Center, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Aicpa Board/Council Briefing Synopsis, Updated As Of February 18, 2005, American Institute Of Certified Public Accountants (Aicpa) Feb 2005

Aicpa Board/Council Briefing Synopsis, Updated As Of February 18, 2005, American Institute Of Certified Public Accountants (Aicpa)

Association Sections, Divisions, Boards, Teams

No abstract provided.


Pcaob Rulemaking Docket Matter No. 017: Proposed Ethics And Independece Rules Concerning Independence, Tax Services And Contingent Fees., Steven B. Rafferty, Bruce Webb, Thomas J. Purcell Iii Feb 2005

Pcaob Rulemaking Docket Matter No. 017: Proposed Ethics And Independece Rules Concerning Independence, Tax Services And Contingent Fees., Steven B. Rafferty, Bruce Webb, Thomas J. Purcell Iii

Guides, Handbooks and Manuals

No abstract provided.


Comments On Proposed Regulations [Reg-145987-03] Regarding Qualified Severance Of A Trust For Generation-Skipping Transfer Tax Purposes Under Irc Section 2642(A)(3)., Thomas J. Purcell Iii, American Institute Of Certified Public Accountants. Tax Executive Committee Feb 2005

Comments On Proposed Regulations [Reg-145987-03] Regarding Qualified Severance Of A Trust For Generation-Skipping Transfer Tax Purposes Under Irc Section 2642(A)(3)., Thomas J. Purcell Iii, American Institute Of Certified Public Accountants. Tax Executive Committee

Guides, Handbooks and Manuals

No abstract provided.


Aicpa Letters Relating To H&R Block Negative Advertising Issue., Barry C. Melancon, Richard I. Miller Feb 2005

Aicpa Letters Relating To H&R Block Negative Advertising Issue., Barry C. Melancon, Richard I. Miller

Association Sections, Divisions, Boards, Teams

No abstract provided.


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

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

Newsletters

No abstract provided.


Practicing Cpa, Vol. 29 No. 2, February 2005, American Institute Of Certified Public Accountants (Aicpa) Feb 2005

Practicing Cpa, Vol. 29 No. 2, February 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


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

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

Newsletters

No abstract provided.


Members In Business And Industry, February 2005, American Institute Of Certified Public Accountants (Aicpa) Feb 2005

Members In Business And Industry, February 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


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

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

Newsletters

No abstract provided.