Business Commons^™

Annual Members Meeting, October 20, 2009, Las Vegas, Nevada, American Institute Of Accountants

Association Sections, Divisions, Boards, Teams

No abstract provided.

An Introduction To Fund Accounting, Annetta M. Gibson

Faculty Publications

Presentation for the treasurers, Inter-American Division, October 19 and 20, 2009

Fall Meeting Of Council Of The American Institute Of Certified Public Accountants, October 18-20, 2009, Volume 2, American Institute Of Certified Public Accountants. Council

Association Sections, Divisions, Boards, Teams

No abstract provided.

Fall Meeting Of Council Of The American Institute Of Certified Public Accountants, October 18-20, 2009, Volume 1, American Institute Of Certified Public Accountants. Council

Association Sections, Divisions, Boards, Teams

No abstract provided.

Proposed Statement On Auditing Standards, Terms Of Engagement, Written Representations, October 15, 2009, Comments Are Requested By January 15, 2010; Exposure Draft (American Institute Of Certified Public Accountants), 2009, October 15, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Comment Letters On Proposed Statement On Auditing Standards, Terms Of Engagement, Written Representations, October 15, 2009, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Re: Proposed Accounting Standards Update, Improving Disclosures About Fair Value Measurements (File Reference No. 1710-100) (Comment Letter)., Judith H. O'Dell, American Institute Of Certified Public Accountants. Private Company Financial Reporting Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.

Miller, William Makel, 1806-1886 (Sc 2049), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid only for Manuscripts Small Collection 2049. Account book of William Makel Miller, Horse Branch, Ohio County, Kentucky, showing accounts rendered. Loose items found in book include a handwritten copy of Miller's will dated 10 March 1886. Also includes photocopy of a photograph of Miller and his wife from (Hartford, Kentucky) "Times-News," 19 August 1999.

Minutes, Business Meeting Of The Academy Of Accounting Historians, New York, New York, August 2, 2009, Stephanie D. Moussalli

Accounting Historians Notebook

Stephanie D. Moussalli is seated in the Jennifer Reynolds-Moehrle photograph

Accounting At A Tipping Point: American Accounting Association 2009 Annual Meeting And Conference On Teaching And Learning In Accounting, August 1-5, New York, New York; History Presentations At The American Association 2009 Annual Meeting And Conference, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

Accounting Historians Notebook, 2009, Vol. 32, No. 2 (October) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians

Ole Miss Accountant – Fall 2009, University Of Mississippi. School Of Accountancy

Ole Miss Accountant

Cover story: Admired alum joins Hall of Fame

At A Crossroads: The Impact Of International Financial Reporting Standards In The U.S., Cindy K. Harris

Business and Economics Faculty Publications

Public companies in the United States face a new challenge. As set forth in its roadmap for implementation, the Securities and Exchange Commission (“SEC”) is considering the potential use of financial statements prepared in accordance with international financial reporting standards (“IFRS”.) The chief goal of these global standards is to establish a uniform system to improve comparability of companies’ financial positions. For decades, Generally Accepted Accounting Principles (“GAAP”) have been the framework of financial statement preparation for public companies in the U.S. The movement to IFRS represents an unprecedented change in the basis of financial reporting, since IFRS would supersede …

Criscione Wins The Thomas J. Burns Accounting Biographical Research Award, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

Academy And Italian Society Of Accounting History Reach Agreement, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

Cpa Client Bulletin, October 2009, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Monitoring State-Owned Versus State-Controlled Enterprises, Knowledge@Smu

Knowledge@SMU

What’s the best way to monitor listed Chinese companies effectively? Should the Chinese government introduce more stringent corporate governance regulations to keep managers on their toes? Forget it. According to a research study by SMU accounting professor Wang Jiwei, the government is better off ditching its little black book of corporate governance reform and focusing on other ways to get results. --------------------------------------------------------------------------------

Cpa Client Tax Letter, October/November/December 2009, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Call For Papers And Conference Announcements; Accounting History: Call For Papers, Histories Of Accounting Research; 12th Annual Alternative Accounts Conference And Workshop; Accounting History: Call For Papers, The Sixth Accounting History International Conference, Accounting And The State, Wellington, New Zealand; 2nd The Balkans And The Middle East Countries International Conference On Auditing And Accounting History; Academy Of Accounting Historians Accounting Hall Of Fame/ Conference; Accounting Historians Notebook: Call For Papers, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

2009 President's Report, August 2009, Cheryl S. Mcwatters

Accounting Historians Notebook

No abstract provided.

An Empirical Examination Of The Effects Of Ethics, Disclosure, And Signal Theory On Disciplinary Actions Within The Accounting Profession, Benjamin Mcmillan

Doctoral Dissertations

There has been extensive research examining the relationship between the public mission of the accounting profession and the private interests of its professionals. All professions have been offered a special place within society due to the importance of the functions they perform as well as their stated public missions. In exchange, society delegates specific rights to the professions such as exclusivity of practice, self-discipline, and self-selection of their membership. Existing research suggests that the accounting profession's private interests have potentially encroached upon its public mission.

By using the Economic Theory of the Self Regulated Profession, Disclosure Theory, and Signal Theory, …

Taxpayers' Perceptions Of Joint And Several Liability And Equitable Relief Under Sec. 6015, Karen J. Pierce

Doctoral Dissertations

The purpose of this dissertation is to ascertain taxpayers' perceptions of joint and several liability and equitable relief. Congress was aware that joint and several liability is not always fair when they passed the first innocent spouse provisions in 1971. In fiscal years 1999-2001, over 152,000 requests were filed for relief from joint and several liability, and it remains one of the top ten most litigated tax issues. The innocent spouse rules were passed to protect the public, and it is important that we understand how ordinary taxpayers feel about this area of the tax code.

For this study, an …

Comment Letters On Proposed Statement On Auditing Standards, Reporting On Compliance With Aspects Of Contractual Agreements Or Regulatory Requirements In Connection With Audited Financial Statements (Redrafted), September 30, 2009, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Proposed Statement On Auditing Standards, Forming An Opinion And Reporting On Financial Statements, Modifications To The Opinion In The Independent Auditor’S Report, Emphasis Of Matter Paragraphs And Other Matter Paragraphs In The Independent Auditor’S Report, September 30, 2009, Comments Are Requested By December 31, 2009. Exposure Draft (American Institute Of Certified Public Accountants), 2009, September 30, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Comment Letters On Proposed Statement On Auditing Standards, Special Considerations—Audits Of Financial Statements Prepared In Accordance With Special Purpose Frameworks, And Special Considerations—Audits Of Single Financial Statements And Specific Elements, Accounts, Or Items Of A Financial Statement, September 30, 2009, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Proposed Statement On Auditing Standards, Special Considerations—Audits Of Financial Statements Prepared In Accordance With Special Purpose Frameworks, And Special Considerations—Audits Of Single Financial Statements And Specific Elements, Accounts, Or Items Of A Financial Statement, September 30, 2009, Comments Are Requested By December 31, 2009; Exposure Draft (American Institute Of Certified Public Accountants), 2009, September 30, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Proposed Statement On Auditing Standards, Reporting On Financial Statements Prepared In Accordance With A Financial Reporting Framework Generally Accepted In Another Country, September 30, 2009, Comments Are Requested By December 31, 2009; Exposure Draft (American Institute Of Certified Public Accountants), 2009, September 30, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Comment Letters On Proposed Statement On Auditing Standards, Reporting On Financial Statements Prepared In Accordance With A Financial Reporting Framework Generally Accepted In Another Country, September 30, 2009, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Proposed Statement On Auditing Standards, Reporting On Compliance With Aspects Of Contractual Agreements Or Regulatory Requirements In Connection With Audited Financial Statements (Redrafted), September 30, 2009,Comments Are Requested By December 31, 2009; Exposure Draft (American Institute Of Certified Public Accountants), 2009, September 30, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Comment Letters On Proposed Statement On Auditing Standards, Engagements To Report On Summary Financial Statements, September 30, 2009, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.