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Articles 9421 - 9450 of 40170
Full-Text Articles in Business
Corruption In Contemporary Nigeria, Gabriel K. Afolabi
Corruption In Contemporary Nigeria, Gabriel K. Afolabi
DLSU Business & Economics Review
Events in contemporary Nigeria point to the fact that corruption is a cankerworm that has eaten into the fabric of every facet of national life. Public officials demand payment of ransom before and/or after performing their legitimate functions. Businesspeople shortchange their customers through unfair dealings, while law-enforcement agents demand bribes and collaborate with fraudulent elements in the society. Employee theft is a common occurrence in many organizations. This study focuses on the nature of corruption, as well as causes, and strategies to adopt in curbing this disease in contemporary Nigeria. It concludes on the need to adopt a multidimensional approach, …
Managing Your Tax Season, Edward Mendlowitz
Managing Your Tax Season, Edward Mendlowitz
Guides, Handbooks and Manuals
No abstract provided.
Securing The Future : Taking Succession To The Next Level, William L. Reeb
Securing The Future : Taking Succession To The Next Level, William L. Reeb
Guides, Handbooks and Manuals
No abstract provided.
Financial Reporting Whitepaper: The Aicpa's Guide To Clarified And Converged Standards For Auditing And Quality Control, American Institute Of Certified Public Accountants (Aicpa)
Financial Reporting Whitepaper: The Aicpa's Guide To Clarified And Converged Standards For Auditing And Quality Control, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Members In Business And Industry Guide To Understanding Internal Control And Internal Control Services For Smaller Entities, American Institute Of Certified Public Accountants (Aicpa)
Members In Business And Industry Guide To Understanding Internal Control And Internal Control Services For Smaller Entities, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Assessing And Responding To Audit Risk In A Financial Statement Audit, Revised Edition As Of October 1, 2009; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Risk Assessment Audit Guide Task Force
Assessing And Responding To Audit Risk In A Financial Statement Audit, Revised Edition As Of October 1, 2009; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Risk Assessment Audit Guide Task Force
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Audit Committee Toolkit : Not-For-Profit Organizations, American Institute Of Certified Public Accountants. Audit Committee Effectiveness Center, Cna Financial Corporation
Aicpa Audit Committee Toolkit : Not-For-Profit Organizations, American Institute Of Certified Public Accountants. Audit Committee Effectiveness Center, Cna Financial Corporation
Guides, Handbooks and Manuals
No abstract provided.
Future Cpa's Guide To Life And Awesomeness, American Institute Of Certified Public Accountants (Aicpa)
Future Cpa's Guide To Life And Awesomeness, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Life Insurance: How To Use It To Your Clients' Advantage, Bryan Schick, Partnersfinancial, American Institute Of Certified Public Accountants (Aicpa)
Life Insurance: How To Use It To Your Clients' Advantage, Bryan Schick, Partnersfinancial, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Real-Time Corporate Tax Audits And Their Impact On Financial Reporting, M. Catherine Cleaveland, Kathryn K. Epps, Cassie F. Bradley
Real-Time Corporate Tax Audits And Their Impact On Financial Reporting, M. Catherine Cleaveland, Kathryn K. Epps, Cassie F. Bradley
Faculty Articles
The article focuses on the Compliance Assurance Process (CAP) program, a simultaneous auditing process that aims to potentially reduce audit procedures after the corporate tax filing date in the U.S. The process by which the program work is explained, which involves a corporation working an entire tax year with an account coordinator assigned by the Internal Revenue Service (IRS). Benefits of the CAP program include increased corporate tax compliance, while its disadvantages include resistance by a company to participate in a real-time audit program.
David Walker To Deliver Keynote At Aicpa 2010 Advanced Personal Financial Planning Conference., American Institute Of Certified Public Accountants (Aicpa)
David Walker To Deliver Keynote At Aicpa 2010 Advanced Personal Financial Planning Conference., American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Bull's-Eye! : The Ultimate How-To Marketing & Sales Guide For Cpas, Tracy Crevar Warren, American Institute Of Certified Public Accountants. Private Companies Practice Section
Bull's-Eye! : The Ultimate How-To Marketing & Sales Guide For Cpas, Tracy Crevar Warren, American Institute Of Certified Public Accountants. Private Companies Practice Section
Guides, Handbooks and Manuals
No abstract provided.
Rebirth Of Roth : A Cpa's Ultimate Guide For Client Care, Robert S. Keebler, American Institute Of Certified Public Accountants. Personal Financial Planning Division
Rebirth Of Roth : A Cpa's Ultimate Guide For Client Care, Robert S. Keebler, American Institute Of Certified Public Accountants. Personal Financial Planning Division
Guides, Handbooks and Manuals
No abstract provided.
Becoming A Trusted Business Advisor : How To Add Value, Improve Client Loyalty, And Increase Profits, William L. Reeb, Dominic Cingoranelli
Becoming A Trusted Business Advisor : How To Add Value, Improve Client Loyalty, And Increase Profits, William L. Reeb, Dominic Cingoranelli
Guides, Handbooks and Manuals
No abstract provided.
Lean Construction Systems & Tools In Improving Operational Performance, Ng Jing Peng
Lean Construction Systems & Tools In Improving Operational Performance, Ng Jing Peng
Student Works (2010-2019)
Construction contractors are continuingly searching for ways of eliminating waste and increasing profit with the continuous decline in profit margins and increased competition in construction projects. Although numerous approaches have been developed to improve efficiency and effectiveness of construction processes, lean construction techniques offer the promise to minimize, if not completely eliminate, non value‐adding work. Lean Construction is a philosophy based on the concepts of Lean Manufacturing. It is about managing and improving the construction process by eliminating waste and increasing profit to deliver what the customer needs. Although construction organization have integrate some form of Lean System in day …
Factors Influencing Activity-Based Costing (Abc) Success Implementation : A Study Among Manufacturing Firms In China., Zhang Yi Fei
Factors Influencing Activity-Based Costing (Abc) Success Implementation : A Study Among Manufacturing Firms In China., Zhang Yi Fei
Student Works (2010-2019)
Nowadays firms are experiencing a constant changing business context. Accurate costing information is crucial for any firms to survive and stay competitive. However, traditional volume based costing systems are subjected to many criticisms due to the failure to provide firms with a reliable, accurate and timely costing information. Activity-Based Costing (ABC) was introduced by Cooper and Kaplan (1988) to address the shortcomings of the traditional costing systems, and it is more suitable to assist management in strategy formulation, implementation and evaluation in today‟s advanced business environment. Motivated by the benefits of ABC, a number of researchers have conducted various studies …
The Implementation Of Computerized Accounting System As Part Of The Learning Process In The Malaysian Secondary Schools : A Survey On Accounting Teachers In Malaysia., Raja Badrul Hazim Hashim
The Implementation Of Computerized Accounting System As Part Of The Learning Process In The Malaysian Secondary Schools : A Survey On Accounting Teachers In Malaysia., Raja Badrul Hazim Hashim
Student Works (2010-2019)
The Malaysian Ministry of Education planned to integrate computerised accounting system into students‟ learning process in future. The decision by the Ministry gave a sign to all accounting teachers in secondary schools that they have to be prepared to teach and include computerised accounting system as part of the accounting curriculum soon. For this reason, there is an urgent need to understand and explore the technology acceptance among accounting teachers. The purpose of the study was generally to assess the acceptance level of secondary accounting teachers towards the implementation of computerised accounting system in Malaysia. Based on Technology Acceptance Model, …
Pelaksanaan Pengurusan Kewangan Sekolah Menengah Bertaraf Pusat Tanggungjawab (Ptj) Di Malaysia., Marzita Abu Bakar
Pelaksanaan Pengurusan Kewangan Sekolah Menengah Bertaraf Pusat Tanggungjawab (Ptj) Di Malaysia., Marzita Abu Bakar
Student Works (2010-2019)
Managers of financial management responsibility center (PTj) secondary schools are faced with challenges, especially in determining the efficiency and effectiveness of financial management of government financial allocation. The purpose of this study is to review the implementation of financial management of PTj secondary schools in Malaysia based on PTj reports, studies and past literature and issues raised. The objective of the study is to review the PTj secondary schools based on information regarding financial resources, level of clarity of principals, and level of principals‟ autonomy to make financial decisions and control the level of school financial management process. In addition, …
Dysfunctional Audit Behaviour: An Exploratory Study In Malaysia, Halil Paino, Zubaidah Ismail, Malcolm Smith
Dysfunctional Audit Behaviour: An Exploratory Study In Malaysia, Halil Paino, Zubaidah Ismail, Malcolm Smith
Research outputs pre 2011
The quality of the opinion provided by audit firms is an important determinant of their long-term survival, but audit quality is difficult to gauge, which makes it particularly sensitive to the behaviour of the individuals who carry on audit work. This paper seeks to identify the incidence of dysfunctional audit behaviours and audit quality reduction behaviours, actions taken by an auditor during engagement that reduce evidence-gathering effectiveness. The paper is based on a survey of 244 auditors working in small/medium and big audit firms in Malaysia. The paper identifies key variables leading to dysfunctional audit behaviour. The paper is subject …
The Effects Of Financial Statement Information Proximity And Feedback On Cash Flow Forecasts, Frank D. Hodge, Patrick E. Hopkins, David A. Wood
The Effects Of Financial Statement Information Proximity And Feedback On Cash Flow Forecasts, Frank D. Hodge, Patrick E. Hopkins, David A. Wood
Faculty Publications
The Financial Accounting Standards Board (FASB) and International Accounting Standards Board (IASB), in their joint Financial Statement Presentation project, are reconsidering the basic format of financial statements. The Boards' preliminary discussions related to this joint project indicate that they intend to modify the required financial statements to increase the proximity of performance-related information for each reported period, but also to reduce the number of reported periods. We provide evidence related to each of these potential changes by investigating the effects of financial-statement information proximity and the number of periods of reported performance on investors' ability to learn the forecast-relevant time-series …
Aicpa Professional Standards As Of June 1, 2010, Volume 1: U.S. Auditing Standards-Aicpa, Attestation Standards, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Professional Standards As Of June 1, 2010, Volume 1: U.S. Auditing Standards-Aicpa, Attestation Standards, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Pcaob Standards And Related Rules As Of November 2010, Public Company Accounting Oversight Board, American Institute Of Certified Public Accountants (Aicpa)
Pcaob Standards And Related Rules As Of November 2010, Public Company Accounting Oversight Board, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Compilation And Review Engagements, March 1, 2010; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Compilation And Review Engagements, March 1, 2010; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Auditing Derivative Instruments, Hedging Activities, And Investments In Securities, With Conforming Changes As Of June 1, 2010; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Financial Instruments Task Force
Auditing Derivative Instruments, Hedging Activities, And Investments In Securities, With Conforming Changes As Of June 1, 2010; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Financial Instruments Task Force
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Construction Contractors With Conforming Changes As Of May 1, 2010; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Construction Contractor Guide Committee
Construction Contractors With Conforming Changes As Of May 1, 2010; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Construction Contractor Guide Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklist Supplement And Illustrative Financial Statements : Investment Companies, September 2010 Edition, American Institute Of Certified Public Accountants (Aicpa)
Checklist Supplement And Illustrative Financial Statements : Investment Companies, September 2010 Edition, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklists And Illustrative Financial Statements : Health And Welfare Benefit Plans, June 2010 Edition, American Institute Of Certified Public Accountants (Aicpa)
Checklists And Illustrative Financial Statements : Health And Welfare Benefit Plans, June 2010 Edition, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Employee Benefit Plans With Conforming Changes As Of March 1, 2010; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee Force Committee
Employee Benefit Plans With Conforming Changes As Of March 1, 2010; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee Force Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklists And Illustrative Financial Statements : Defined Benefit Pension Plans, June 2010 Edition, American Institute Of Certified Public Accountants (Aicpa)
Checklists And Illustrative Financial Statements : Defined Benefit Pension Plans, June 2010 Edition, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklists And Illustrative Financial Statements : Defined Contribution Pension Plans, June 2010, American Institute Of Certified Public Accountants (Aicpa)
Checklists And Illustrative Financial Statements : Defined Contribution Pension Plans, June 2010, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.