Business Commons^™

Accounting Hall Of Fame: James Don Edwards, Remarks, Citation And Response, Atlanta, August 13, 2001, The Ohio State University. Fisher College Of Business

Accounting Hall of Fame Brochures

No abstract provided.

Capitol Account, August, 2001, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Cpa Client Bulletin, August 2001, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Process Mapping And Scripting In The Accounting Information Systems (Ais) Curriculum, Roberta Ann Jones, Kathryn A.S. Lancaster

Accounting

The ability to understand, document, and suggest improvements for a business process is an important skill for an accounting student for the following reasons: (1) efficient business processes give businesses a competitive advantage; (2) business process analysis provides auditors with an assessment of business risk; and (3) successful enterprise resource planning implementation depends on understanding and improving existing business processes. It is suggested that students be introduced to process mapping and scripting in an accounting information systems (AIS) course to facilitate their understanding of business processes and help them visualize the interaction between functional areas. The specifics of process mapping …

Practicing Cpa, Vol. 25 No. 7, August 2001, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Academic & Career Development E-Newsletter, Edition 1, Issue 4, August 2001, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Accounting Hall Of Fame: Nicholas Dopuch, Remarks, Citation And Response, Atlanta, August 31, 2001, The Ohio State University. Fisher College Of Business

Accounting Hall of Fame Brochures

No abstract provided.

Infotech Update, Volume 9, Number 4, July/August 2001, American Institute Of Certified Public Accountants. Information Technology Section

Newsletters

No abstract provided.

Cpa Client Tax Letter, July/August/September 2001, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Planner, Volume 16, Number 2, July-August 2001, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Cpa Client Bulletin, July 2001, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Practicing Cpa, Vol. 25 No. 6, July 2001, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Cpa Exam Alert, July/August 2001, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

An Empirical Analysis Of The Disclosures Of Loss Contingencies Associated With Operational Laws And Regulations, Lisa Nesbit Bostick

Doctoral Dissertations

This study was intended to determine whether there was a change in the disclosure of all loss contingencies associated with operational laws and regulations (i.e., environmental and non-environmental) and/or whether there was a complementary association between the environmental and non-environmental loss contingency disclosures during the period 1989 to 1999. In summary, the results of the study suggest (1) that there was an increase in all loss contingency disclosures associated with operational laws and regulations, and (2) that there was a complementary association between the environmental and non-environmental loss contingency disclosures.

The primary sources of the loss contingency disclosures (i.e., the …

Sys Trust Liability, Daniel D. Selby

Accounting Faculty Publications

The Certified Public Accountant has always been subject to scrutiny by the legal system to ensure that the interest of the public is best served. In fact, over the last thirty years, the number of malpractice suits against accountants has increased. The increase in accountant malpractice litigation is a result of the public's perception that the CPA guarantees the accuracy of financial statements, and that the CPA has sizeable financial resources, along with malpractice insurance. Prior to the Elliott Report in 1997, CPA liability was limited to fraud, breach of contract, and negligence in the traditional areas of audit, accounting, …

Comment Letters On Proposed Statement On Auditing Standards And Statement On Standards For Attestation Engagements – Audit Documentation, June 27, 2001, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Stewardship And The Balanced Scorecard, Kathryn Lancaster

Accounting

No abstract provided.

Cpa Client Bulletin, June 2001, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Practicing Cpa, Vol. 25 No. 5, June 2001, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Academic & Career Development E-Newsletter, Edition 3, June, 2001, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Cpa Consultant, Volume 15, Number 3, June/July 2001, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Aicpa Technical Practice Aids As Of June 1, 2001, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

An Investigation Of Goodwill Accounting Policy Choice Within A Specific Knowledge Framework, Pearl H. N. Tan

Research Collection School Of Accountancy

This study, using Singapore data, investigates the relationship between Chief Executive Officers' (CEO) specific knowledge and the accounting method choice on capitalisation of goodwill. International Accounting Standard 22 (1987), applicable in Singapore in 1996, the year of the study, permits a choice between capitalisation with subsequent amortisation and immediate write-off of goodwill to reserves. This study proposes a positive relationship between human capital specificity of CEOs and the recognition of purchased goodwill on the balance sheet. Specific knowledge is unique to firms and is acquired through experience. Given that specialised assets arise from firm-specific circumstances, firm-specific knowledge potentially explains the …

Iasc: A Structure To Achieve A Unified Global Accounting System, Mike Waite

Theses and Dissertations

The aim of this paper is to analyze the International Accounting Standards Committee (IASC) and the structure it has in place to develop a unified global accounting system. A unified global system implies a single accounting system that is implemented around the world creating readily comparable and accurate accounting information for the global community. The extent to which a single system is all encompassing is an important factor in this analysis because the levels of support for various international accounting systems are likely to vary according to the level of harmonization sought. For example, a proposal to require a certain …

Members In Education, May 2001, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Cpa Client Bulletin, May 2001, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Practicing Cpa, Vol. 25 No. 4, May 2001, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Members In Business And Industry, May 2001, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Internet Reporting: Availability Of Financial And Environmental Information For The Environmentally Responsible Investor, Kathryn Lancaster, Carolyn Strand

Accounting

No abstract provided.

Members In Internal Audit, May 2001, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.