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Articles 11161 - 11190 of 40305
Full-Text Articles in Business
Members In Small Local Public Accounting Firms, February 2005, American Institute Of Certified Public Accountants (Aicpa)
Members In Small Local Public Accounting Firms, February 2005, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Members In Education, February 2005, American Institute Of Certified Public Accountants (Aicpa)
Members In Education, February 2005, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Members In Large Public Accounting Firms, February 2005, American Institute Of Certified Public Accountants (Aicpa)
Members In Large Public Accounting Firms, February 2005, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Robinson, Novice Camilla (Madison), 1891-1984 (Mss 158), Manuscripts & Folklife Archives
Robinson, Novice Camilla (Madison), 1891-1984 (Mss 158), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Collection 158. Account book (472 p.) of Robinson's Flowers in Bowling Green, Kentucky. The floral shop was owned by Novice C. Robinson, and the account book includes customer's name, type of floral arrangment as well as the price.
Irs Taxpayer Compliance Initiatives Can Be Leveraged Off Efforts Of Cpas, Aicpa Testifies At Hearing Of The Irs Oversight Board, American Institute Of Certified Public Accountants (Aicpa)
Irs Taxpayer Compliance Initiatives Can Be Leveraged Off Efforts Of Cpas, Aicpa Testifies At Hearing Of The Irs Oversight Board, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Testimony To Internal Revenue Service Oversight Board, Public Meeting: Furthering Compliance By Leveraging External Stakeholder Contacts And Administrative Simplification., Tom Purcell, American Institute Of Certified Public Accountants. Tax Executive Committee
Testimony To Internal Revenue Service Oversight Board, Public Meeting: Furthering Compliance By Leveraging External Stakeholder Contacts And Administrative Simplification., Tom Purcell, American Institute Of Certified Public Accountants. Tax Executive Committee
Guides, Handbooks and Manuals
No abstract provided.
News Release: Aicpa Announces Promotions/Organizational Changes, American Institute Of Certified Public Accountants (Aicpa)
News Release: Aicpa Announces Promotions/Organizational Changes, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
News Release: Aicpa Compiles All Pcaob Standards In A Single Source, American Institute Of Certified Public Accountants (Aicpa)
News Release: Aicpa Compiles All Pcaob Standards In A Single Source, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
News Release: Aicpa Addresses Fraud In Audit Committee Guidance, American Institute Of Certified Public Accountants (Aicpa)
News Release: Aicpa Addresses Fraud In Audit Committee Guidance, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
News Release: Aicpa Launches Online Resource For Financial Planners And Consumers, American Institute Of Certified Public Accountants (Aicpa)
News Release: Aicpa Launches Online Resource For Financial Planners And Consumers, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
News Release: Information Security Top Tech Issue For 2005, According To Annual Aicpa Survey, American Institute Of Certified Public Accountants (Aicpa)
News Release: Information Security Top Tech Issue For 2005, According To Annual Aicpa Survey, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Who Pays The Auditor Calls The Tune?: Auditing Regulations And Clients' Incentives, Amy Shapiro
Who Pays The Auditor Calls The Tune?: Auditing Regulations And Clients' Incentives, Amy Shapiro
Cornell Law Faculty Publications
As we move on from the financial scandals of the early 2000s, the question of how to prevent the next Enron continues to be a pressing one. This Article focuses on the law’s deeply conflicted treatment of auditors of public corporations. Though the audit firm is charged with serving as the public’s watchdog in insuring good financial disclosure, the auditor’s actual client is the audited corporation itself, whose interests concerning disclosure are not necessarily aligned with those of investors. Because the Sarbanes-Oxley Act of 2002 left this structure in place, further reform is needed. One promising suggestion is to give …
Financial Statement Fraud: Intent - The Fine Line, Samantha Weis
Financial Statement Fraud: Intent - The Fine Line, Samantha Weis
The Corinthian
In 2001, Enron was forced to file bankruptcy due to fraudulent accounting practices (Enron). In 2003, the CEO of HealthSouth was charged with $1.4 billion in accounting fraud (SEC). In 2002, the SEC filed charges against former senior executives of Rite Aid for many fraudulent accounting practices including overstating net income by $1.6 billion (SEC).
Antecedents And Consequences Of Quality Performance, Adam Maiga
Antecedents And Consequences Of Quality Performance, Adam Maiga
Faculty Bibliography
This study uses structural equation modeling to investigate the influence of management control systems (i.e., quality goal, quality feedback, and quality incentives) on quality performance, the influence of quality performance on both financial performance and customer satisfaction, and the impact of customer satisfaction on financial performance at the business unit level. Overall the results indicate substantial support for our proposed theoretical framework. However, the direct relationship between customer satisfaction and financial performance was insignificant. Further analyses indicate that quality performance mediates the relationship between management control systems and financial performance and customer satisfaction. The implications, limitations, and directions for future …
In Our Opinion… , Vol. 21 No. 4, Fall 2005, American Institute Of Certified Public Accountants. Audit And Attest Standards Team
In Our Opinion… , Vol. 21 No. 4, Fall 2005, American Institute Of Certified Public Accountants. Audit And Attest Standards Team
Newsletters
No abstract provided.
Members In Medium Public Accounting Firms, January 2005, American Institute Of Certified Public Accountants (Aicpa)
Members In Medium Public Accounting Firms, January 2005, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Cpa Expert 2005 Fall, American Institute Of Certified Public Accountants
Cpa Expert 2005 Fall, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Cpa Expert 2005 Winter, American Institute Of Certified Public Accountants
Cpa Expert 2005 Winter, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Members In Business And Industry, January 2005, American Institute Of Certified Public Accountants (Aicpa)
Members In Business And Industry, January 2005, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Cpa Client Bulletin, January 2005, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, January 2005, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Ole Miss Accountant – June 2005, University Of Mississippi. School Of Accountancy
Ole Miss Accountant – June 2005, University Of Mississippi. School Of Accountancy
Ole Miss Accountant
Cover story: Alums Remember Patterson School With Scholarship Gift Through Will
Ole Miss Accountant – January 2005, University Of Mississippi. School Of Accountancy
Ole Miss Accountant – January 2005, University Of Mississippi. School Of Accountancy
Ole Miss Accountant
Cover story: Revamped Internship Program Logs 62 Students for Spring Placement
Cost And Management Accounting In Pre-Industrial Revolution Spain, Fernando Gutierrez, Carlos Larrinaga, Miriam Nunez
Cost And Management Accounting In Pre-Industrial Revolution Spain, Fernando Gutierrez, Carlos Larrinaga, Miriam Nunez
Accounting Historians Journal
In traditional Anglo-Saxon accounting historiography the birth of sophisticated management accounting practices was dated at the end of the 19th century [Johnson and Kaplan, 1987]. However, some more recent investigations have questioned this idea and demonstrate the existence of sophisticated management accounting and control techniques before the industrial revolution in differing contexts such as the United Kingdom, the United States and Spain. Fleischman and Parker [1991] have demonstrated that these practices were present in a significant number of British companies. However, evidence for Spain is based on isolated case studies. While case studies are essential to explain how these techniques …
Is Time Spent, Passed Or Counted? The Missing Link Between Time And Accounting History, Paolo Quattrone
Is Time Spent, Passed Or Counted? The Missing Link Between Time And Accounting History, Paolo Quattrone
Accounting Historians Journal
This paper takes its inspiration from Voth's [2000] work on Time and Work in England, 1750-1830 which argues that the British industrial revolution led to greater production levels not because of an increase in the productivity of labor but because of the larger amount of hours worked per week. This change led to a decrease of free time in favor of worked time. If this was the case, one might argue, accounting played a marginal role either in increasing the efficiency of the work force, or in disciplining the shop floor to guarantee control of the labor process. This paper …
Contents [2005, Vol. 32, No. 2]; Statement Of Policy [2005, Vol. 32, No. 2]; Guide For Submitting Manuscripts [2005, Vol. 32, No. 2], Academy Of Accounting Historians
Contents [2005, Vol. 32, No. 2]; Statement Of Policy [2005, Vol. 32, No. 2]; Guide For Submitting Manuscripts [2005, Vol. 32, No. 2], 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, Guide for Submitting Manuscripts.
Constructing The Well Qualified Chartered Accountant In England And Wales, Malcolm Anderson, John Richard Edwards, Roy A. Chandler
Constructing The Well Qualified Chartered Accountant In England And Wales, Malcolm Anderson, John Richard Edwards, Roy A. Chandler
Accounting Historians Journal
Fundamental to the pursuit of the professional project by the Institute of Chartered Accountants in England and Wales (ICAEW), in the early years of its existence, was the construction of the well qualified chartered accountant. This involved the introduction of onerous examinations, lengthy vocational training and significant financial hurdles, which together confined membership to the wealthier sections of society. Prior studies concentrate on the external implications of the ICAEW's policies, and have accepted, though left unexamined, the significance of entry hurdles in achieving exclusionary closure. The major focus of this paper is to examine how the ICAEW differentiated its membership …
Accounting For A Disappearance: A Contribution To The History Of The Value Added Statement In The Uk, Chris Pong, Falconer Mitchell
Accounting For A Disappearance: A Contribution To The History Of The Value Added Statement In The Uk, Chris Pong, Falconer Mitchell
Accounting Historians Journal
Burchell et al's [1985] historical analysis of value added in the UK attributes its rise and fall to societal circumstances which initially encouraged the voluntary disclosure of the Value Added Statement (VAS) by companies and then, following societal change, influenced its disappearance. This paper supplements Burchell et al's thesis by arguing that a fuller explanation for the disappearance of the VAS can be found by also considering the contents of the statement itself. An empirical study of the information in the VASs of UK companies shows that they were unlikely to give support to the economic interests of the employee …
Accounting, Coercion And Social Control During Apprenticeship: Converting Slave Workers To Wage Workers In The British West Indies, C1834-1838, Thomas N. Tyson, David Oldroyd, Richard K. Fleischman
Accounting, Coercion And Social Control During Apprenticeship: Converting Slave Workers To Wage Workers In The British West Indies, C1834-1838, Thomas N. Tyson, David Oldroyd, Richard K. Fleischman
Accounting Historians Journal
The paper describes the nature and role of accounting during apprenticeship the transition period from slavery to waged labor in the British West Indies. Planters, colonial legislators, and Parliamentary leaders all feared that freed slaves would flee to open lands unless they were bound to plantations. Thus, rather than relying entirely on economic incentives to maintain viable plantations, the Abolition Act and subsequent local ordinances embodied a complex synthesis of paternalism, categorization, penalties, punishments, and social controls that were collectively intended to create a class of willing waged laborers. The primary role of accounting within this structure was to police …
Accounting In History, Stephen P. Walker
Accounting In History, Stephen P. Walker
Accounting Historians Journal
Recent studies of publication patterns in accounting history portray a myopic and introspective discipline. Analyses reveal the production and dissemination of accounting history knowledge which focus predominantly on Anglo-American settings and the age of modernity. Limited opportunities exist for contributions from scholars working in languages other than English. Many of the practitioners of accounting history are also shown to be substantially disconnected from the wider community of historians. It is argued in the current paper that interdisciplinary history has the potential to enhance theoretical and methodological creativity and greater inclusivity in the accounting history academy. A practical requirement for this …
Noticeboard [2005, Vol. 32, No. 2], Academy Of Accounting Historians
Noticeboard [2005, Vol. 32, No. 2], Academy Of Accounting Historians
Accounting Historians Journal
Announcements include: Editorial announcement: Submissions, Please note that article submissions should be sent to the incoming editor; The Accounting Historians Journal, 1974-1992: Available on-line; The Academy of Accounting Historians, Vangermeersch Manuscript Aword, 2006: Eligibility and guidelines for submissions; Yearbook of the Accounting History Association, Japan: Abstracts of papers, Vol. 23 (2004); Eleventh World Congress of Accounting Historians: Call for Papers; Eighth Interdisciplinary Perspectives on Accounting Conference: Call for papers; Call for papers: Accounting, Business and Financial History, Special Issue; Call for papers: Accounting Fourm: Financial Accounting: Past, Present, and Future.