Business Commons^™

In Our Opinion… , Vol. 19 No. 4, October 2003, American Institute Of Certified Public Accountants. Audit And Attest Standards Group

Newsletters

No abstract provided.

Accounting Historians Journal, 2003, Vol. 30, No. 1 [Whole Issue]

Accounting Historians Journal

June issue

Impact Of World War Ii On Cost Accounting At The Sperry Corporation, Richard K. Fleischman, R. Penny Marquette

Accounting Historians Journal

The impact of World War II on cost accountancy in the U.S. may be viewed as a double-edged sword. Its most positive effect was engendering greater cost awareness, particularly among companies that served as military contractors and, thus, had to make full representation to contracting agencies for reimbursement. On the negative side, the dislocations of war, especially shortages in the factors of production and capacity constraints, meant that such scientific management techniques as existed (standard costing, time-study, specific detailing of task routines) fell by the wayside. This paper utilizes the archive of the Sperry Corporation, a leading governmental contractor, to …

Codification Of Statements On Auditing Standards, Numbers 1 To 101 (2003), American Institute Of Certified Public Accountants (Aicpa)

Statements on Auditing Standards

No abstract provided.

Planner, Volume 17, Number 5, January-February 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Cpa Expert 2003 Winter, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.

Members In Business And Industry, January 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Members In Government, January 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Members In Small Local Public Accounting Firms, January 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Cpa Expert 2002 Fall, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.

Cpa Expert 2003 Spring, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.

Auditing Fair Value Measurements And Disclosures; Statement On Auditing Standards, 101, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee

Statements on Auditing Standards

The purpose of this Statement is to establish standards and provide guidance on auditing fair value measurements and disclosures contained in financial statements. In particular, this Statement addresses audit considerations relating to the measurement and disclosure of assets, liabilities, and specific components of equity presented or disclosed at fair value in financial statements. Fair value measurements of assets, liabilities, and components of equity may arise from both the initial recording of transactions and later changes in value. Changes in fair value measurements that occur over time may be treated in different ways under generally accepted accounting principles (GAAP). For example, …

How The Accounting Profession Is Adapting To Prevent Another "Enron", Loriann Walker

The Corinthian

Enron taught the accounting profession many valuable lessons. These lessons include the importance of Generally Accepted Auditing Standards, maintaining independence, and acting with professional ethics.

Financial Analysts And Enron: Asleep At The Wheel?, Arline Savage, Cynthia Miree

Accounting

We attempt to replicate the duties of financial analysts by performing accounting and financial analyses for Enron, using information contained in the firm's Security and Exchange Commission filings and in annual and quarterly reports that were available to analysts prior to the firm's collapse. We focus on Enron accounting policies, estimates, and financial measures that reflect the key risk areas that we identified in our strategy analysis.

Given that the purpose of accounting analysis is to evaluate the degree to which a firm's accounting system captures its underlying economic reality, we attempt to assess the degree of distortion in Enron's …

Cpa Expert 2003 Fall, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.

Cpa Expert 2003 Summer, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.

Cpa Letter, 2003, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.

In Our Opinion… , Vol. 19 No. 1, January 2003, American Institute Of Certified Public Accountants. Audit And Attest Standards Group

Newsletters

No abstract provided.

In Our Opinion… , Vol. 19 No. 2, April/May 2003, American Institute Of Certified Public Accountants. Audit And Attest Standards Group

Newsletters

No abstract provided.

Practice Alert 2003-01 Audit Confirmations; Members In Public Accounting Firms, January 2003, American Institute Of Certified Public Accountants. Professional Issues Task Force

Newsletters

No abstract provided.

Members In Internal Audit, January 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Members In Large Public Accounting Firms, January 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Performance Measures News & Views, Volume 2, Number 1, January 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

The Role Of Bargaining Style In Public Company Audits, Heather M. Hermanson, Kurt S. Schulzke, G. Richard Shell

Faculty Articles

According to prior auditing research, negotiation plans an important role in audit outcomes. General purpose negotiating literature suggests that bargaining styles are an important factor in business negotiations and that bargaining style mismatches between negotiating counter-parties can influence negotiation results. To date, the role of auditors' bargaining-style tendencies in audit negotiations has gone unnoticed in the auditing literature. A study examines the bargaining styles of accountants and managers as measured by the Thomas-Kilmann Conflict Mode Instrument. The results suggest that accountants are predisposed to avoid conflict or accommodate whereas managers are predisposed to collaborate or compete. Recognizing this potential mismatch …

High-Technology Industry Developments - 2003/04; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

The Relations Between Knowledge, Search Strategy, And Performance In Unaided And Aided Information Search, John A. Barrick, Brian C. Spilker

Faculty Publications

Information search is a critical step in resolving complex issues in many different decisionmaking domains. This study examines the relations between knowledge, search strategy, and performance in both unaided and aided information search. The results of an experiment indicates that (a) task-relevant knowledge is directly related to performance in aided but not in unaided information search; (b) in unaided information search, search strategy mediates the relation between knowledge and performance; that is, knowledge indirectly affects performance through its effect on search strategy; and (c) an information search aid moderates both the relation between knowledge and search strategy and the relation …

A Study Of Company Characteristics Associated With Financial Disclosure Practices In India, Monali Dasgupta

Theses: Doctorates and Masters

The objective of the study is to examine firms characteristics associated with aggregate financial disclosure practices of listed Indian manufacturing and trading companies for the financial year 1999-2000. Eight research hypothesis were developed. It is hypothesised that firm size, size of the audit firm, leverage, multinational company influence, and capital increase will be positively associated with disclosure of financial information by Indian companies, while ownership diffusion, liquidity and profitability will have no association with disclosure of financial information by Indian companies. Two types of disclosure indexes (weighted and the unweighted index) were constructed for measuring disclosure. Weights were assigned to …

Interpretation No. 1-2, "Tax Planning," Of Statement On Standards For Tax Services No. 1, Tax Return Positions, American Institute Of Certified Public Accountants. Tax Executive Committee

AICPA Committees

No abstract provided.

Joint Ethics Enforcement Program (Jeep) Manual Of Procedures, 2003 July, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

AICPA Committees

No abstract provided.

2003-2004 Prentice Hall Accounting Faculty Directory, James R. Hasselback

Individual and Corporate Publications

No abstract provided.