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Full-Text Articles in Business

History In Print [2001, Vol. 24, No. 1], Academy Of Accounting Historians Apr 2001

History In Print [2001, Vol. 24, No. 1], Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Ua64/2 The Western Worksheet, Wku Accounting Apr 2001

Ua64/2 The Western Worksheet, Wku Accounting

WKU Administration Documents

Newsletter created by WKU Accounting and the Eta Omicron chapter of Beta Alpha Psi.


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

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

Newsletters

No abstract provided.


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

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

Newsletters

No abstract provided.


Members In Government, April 2001, American Institute Of Certified Public Accountants (Aicpa) Apr 2001

Members In Government, April 2001, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Medium Public Accounting Firms, April 2001, American Institute Of Certified Public Accountants (Aicpa) Apr 2001

Members In Medium Public Accounting Firms, April 2001, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


An Investigation Of The Association Between Auditor Switching And Negative Information, Michael Morris Grayson Apr 2001

An Investigation Of The Association Between Auditor Switching And Negative Information, Michael Morris Grayson

Doctoral Dissertations

This study investigates the premise that certain types of negative information are associated with auditor switches. A data set of 305 auditor switches from 1976 to 1994, extracted from the Compustat data base (limited subscription), was analyzed using tests of proportions and nonparametric sign tests. The data set consists of negative information extracted from the switching companies' income statements (i.e., net losses or extraordinary items) or calculated from the items extracted (i.e., net income adjusted to reverse the effect of extraordinary items).

The initial results, based on tests which assumed random movement of net income, did not support the notion …


Acsec Update, Volume 5, Number 3 April 2001, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Apr 2001

Acsec Update, Volume 5, Number 3 April 2001, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Newsletters

No abstract provided.


Top 10 Audit Deficiencies, Mark S. Beasley, Joseph V. Carcello, Dana R. Hermanson Apr 2001

Top 10 Audit Deficiencies, Mark S. Beasley, Joseph V. Carcello, Dana R. Hermanson

Faculty Articles

The article focuses on financial statement fraud based on cases wherein the U.S. Securities and Exchange Commission sanctioned auditors for their association with fraudulent financial statements. All of the cases involved public companies, most of which engaged ill fraudulent financial reporting. Only a few engaged in misappropriation of assets or defalcation. The most common problem, alleged in 90% of the cases, was the auditor's failure to gather sufficient evidence. In some instances, this failure was pervasive throughout the engagement while in other instances the allegations were more specific. For example, many of the cases involved inadequate evidence in the areas …


Practice Alert 2001-1: Common Peer Review Recommendations; Members In Public Accounting Firms, April 2001, American Institute Of Certified Public Accountants. Professional Issues Task Force Apr 2001

Practice Alert 2001-1: Common Peer Review Recommendations; Members In Public Accounting Firms, April 2001, American Institute Of Certified Public Accountants. Professional Issues Task Force

Newsletters

No abstract provided.


Xyz Initiative Research And Competency Framework: Regional Council Meetings March 2001, Interpublic Group Of Companies, American Institute Of Certified Public Accountants (Aicpa) Mar 2001

Xyz Initiative Research And Competency Framework: Regional Council Meetings March 2001, Interpublic Group Of Companies, American Institute Of Certified Public Accountants (Aicpa)

Association Sections, Divisions, Boards, Teams

No abstract provided.


Practicing Cpa, Vol. 25 No. 2, March/April 2001, American Institute Of Certified Public Accountants (Aicpa) Mar 2001

Practicing Cpa, Vol. 25 No. 2, March/April 2001, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Infotech Update, Volume 9, Number 2, March/April 2001, American Institute Of Certified Public Accountants. Information Technology Section Mar 2001

Infotech Update, Volume 9, Number 2, March/April 2001, American Institute Of Certified Public Accountants. Information Technology Section

Newsletters

No abstract provided.


Planner, Volume 15, Number 6, March-April 2001, American Institute Of Certified Public Accountants (Aicpa) Mar 2001

Planner, Volume 15, Number 6, March-April 2001, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


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

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

Newsletters

No abstract provided.


Academic & Career Development E-Newsletter, Edition 1, February 22, 2001, American Institute Of Certified Public Accountants (Aicpa) Feb 2001

Academic & Career Development E-Newsletter, Edition 1, February 22, 2001, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Auditing Standards Board Public Document, Meeting Date: February 6-7, 2001, American Institute Of Certified Public Accountants. Auditing Standards Board Feb 2001

Auditing Standards Board Public Document, Meeting Date: February 6-7, 2001, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Members In Large Public Accounting Firms, February/March 2001, American Institute Of Certified Public Accountants (Aicpa) Feb 2001

Members In Large Public Accounting Firms, February/March 2001, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


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

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

Newsletters

No abstract provided.


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

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

Newsletters

No abstract provided.


Members In Internal Audit, February/March 2001, American Institute Of Certified Public Accountants (Aicpa) Feb 2001

Members In Internal Audit, February/March 2001, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Consultant, Volume 15, Number 1, February/March 2001, American Institute Of Certified Public Accountants (Aicpa) Feb 2001

Cpa Consultant, Volume 15, Number 1, February/March 2001, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practicing Cpa, Vol. 25 No. 2, February 2001, American Institute Of Certified Public Accountants (Aicpa) Feb 2001

Practicing Cpa, Vol. 25 No. 2, February 2001, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Government, February/March 2001, American Institute Of Certified Public Accountants (Aicpa) Feb 2001

Members In Government, February/March 2001, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Education, February/March 2001, American Institute Of Certified Public Accountants (Aicpa) Feb 2001

Members In Education, February/March 2001, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Small Local Public Accounting Firms, February/March 2001, American Institute Of Certified Public Accountants (Aicpa) Feb 2001

Members In Small Local Public Accounting Firms, February/March 2001, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Medium Public Accounting Firms, February/March 2001, American Institute Of Certified Public Accountants (Aicpa) Feb 2001

Members In Medium Public Accounting Firms, February/March 2001, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Income Tax Preparation System, Seng Lip Ku Feb 2001

Income Tax Preparation System, Seng Lip Ku

Student Works (2000-2009)

Final year thesis is one of major requirements to fulfill Bachelor Degree in Computer Science at University Malaya, We need to develop a system alone or in one group from beginning stage of literature survey until the system was delivered. I had been chosen to develop a system so call income tax preparation system, which require assisting taxpayers to prepare the return forms and furnish estimate of the tax payable for the year of assessment. At the same time calculate tax to be pay to Lembaga Hasil Dalam Negeri Malaysia (LHDN) by monthly payments. The system will be developed for …


Aicpa Financial Statement Preparation Manual : Nonauthoritative Practice Aids : As Of February, 2001, American Institute Of Certified Public Accountants (Aicpa) Feb 2001

Aicpa Financial Statement Preparation Manual : Nonauthoritative Practice Aids : As Of February, 2001, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Media Contacts Summary - Through January 31, American Institute Of Certified Public Accountants (Aicpa) Jan 2001

Media Contacts Summary - Through January 31, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.