Business Commons^™

Accountants Back Reforms To Increase Audit Quality And Corporate Accountability, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Aicpa Chief, In House Testimony, Supports Meaningful Change To Financial Reporting System, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Cpa Client Bulletin, March 2002, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Infotech Update, Volume 10, Number 2, March/April 2002, American Institute Of Certified Public Accountants. Information Technology Section

Newsletters

No abstract provided.

An Evaluation Of The Usefulness Of Web-Based Financial And Environmental Performance Information Provided By Oil And Gas Companies, Kathryn A.S. Lancaster, Carolyn A. Strand, Janice Carr

Accounting

Environmentally conscious investors require financial information in addition to environmental information to evaluate a company's performance. Sources of such information include organizations that specialize in providing environmental performance data, such as the Council on Economic Priorities (CEP) or the Investor Responsibility Research Center (IRRC). Both of these organizations research, evaluate, and rank companies based on a variety of metrics, and both charge for their service. Through company websites, the Internet offers another potential source of information, since most companies have a "web presence." However, information supplied on a company website has the risk of bias (i.e. the website may be …

Planner, Volume 16, Number 6, March-April 2002, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

New Fraud Standard Proposed For Nation’S Auditors, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Cpa2biz And Rivio To Merge., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Public Oversight Board Staff. Status Report: The Recommendations Of The Panel On Audit Effectiveness, As Of February 15, 2002, American Institute Of Certified Public Accountants. Public Oversight Board, Panel On Audit Effectiveness

Association Sections, Divisions, Boards, Teams

No abstract provided.

Aicpa Chairman, In Testimony, Calls For Reform, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Cpa Client Bulletin, February 2002, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Members In Large Public Accounting Firms, February/March 2002, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Cpa Consultant, Volume 16, Number 1, February/March 2002, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Members In Government, February/March 2002, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Members In Internal Audit, February/March 2002, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Members In Business And Industry, February/March 2002, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Members In Medium Public Accounting Firms, February/March 2002, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Members In Small Local Public Accounting Firms, February/March 2002, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

The Aicpa's 10 Guiding Principles, Annette M. Nellen

Faculty Publications

Explains the ten guiding principles of good tax policy of a framework outlined in American Institute of Certified Public Accountants Tax Policy Concept Statement No. 1. Analysis of the guiding principles; How the principles can be used to analyze proposals; Application of the guiding principles.

Aicpa Statement In Response To Sec Chairman Harvey Pitt Press Conference On Regulation Of The Accounting Profession, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Re: Supplemental Comments On Reg-11835-99, Proposed Amendments To Circular 230., Pamela J. Pecarich, American Institute Of Certified Public Accountants. Tax Executive Committee

Guides, Handbooks and Manuals

No abstract provided.

Statement Of The Board Of Directors On The Global Credential Member Vote., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Aicpa Members Vote Down Bylaw Amendment, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

An Exploration Of Values And Ethical Choices Of Accounting Students, John Koeplin

Accounting

An individual’s ethical and economic values impact his decision processes when faced with resolving certain dilemmas. The primary issue of this research is to examine the relationship between accounting students’ ethical and economic values and their responses to business dilemmas. Additionally, this study attempted to see if senior accounting students responded with more ethical responses to the dilemmas than did lower-division accounting students.

A measure of ethicality proposed by McCarthy (1997) was compared with subjects’ ethical responses to the business dilemmas. No correlation between the students’ measure of ethicality and the number of ethical responses to business dilemmas was found. …

Sampling Concepts, Paul Boyd, Ph.D.

MBA Faculty Conference Papers & Journal Articles

The usefulness of any research is dependent upon how well the group studied represents the group about which decisions are to be made or conclusions drawn. That is, it depends upon how well the sample reflects relevant characteristics of the population. When it is possible to study every member of that group there is no problem, for on these occasions we can easily calculate the exact attribute (parameter) of interest for our population.

For example, if we were interested in determining the average number of gallons of gasoline sold to customers at our service station yesterday, we …

2002-2003 Operating Budget, Morehead State University. Budget & Financial Planning Office.

Morehead State University Operating Budgets Archive

2002-2003 Operating Budget of Morehead State University.

Cpa Expert 2002 Spring, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.

How It Essentially Was; Truth Claims In History And Accounting, CiaráN Ó Hogartaigh, Margaret Ó Hogartaigh, Ingrid Jeacle

Accounting Historians Journal

This paper compares and contrasts the conceptualization of profession in history and accounting. Professional history and, to a more limited extent, professional accounting have their 19th century origins in notions of scientific method and objectivity as well as in motives of closure and exclusivity. The paper argues that these scientific origins of both history and accounting rendered them exclusive not only in membership but in methodology. As scientific approaches relied on documentary evidence, various rich, if less reliable, sources of evidence were excluded. This resulted in the representation of a limited and flawed reality in both history and accounting which …

Members In Government, January 2002, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Members In Small Local Public Accounting Firms, January 2002, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.