Open Access. Powered by Scholars. Published by Universities.®
- Institution
-
- University of Mississippi (33475)
- Singapore Management University (919)
- Al-Muthanna University (576)
- Brigham Young University (479)
- De La Salle University (302)
-
- Universitas Indonesia (286)
- University of Nebraska - Lincoln (199)
- Western Kentucky University (178)
- Walden University (159)
- Illinois State University (138)
- Universitas Padjadjaran (133)
- University of Arkansas, Fayetteville (131)
- Marquette University (119)
- Kennesaw State University (117)
- MMU Press (113)
- Morehead State University (102)
- Liberty University (79)
- Claremont Colleges (72)
- University of South Florida (67)
- Louisiana State University (63)
- University of Richmond (58)
- Technological University Dublin (57)
- University of Dayton (57)
- Bryant University (56)
- University of New Hampshire (56)
- San Jose State University (50)
- University of Malaya (50)
- Association of Arab Universities (49)
- University of Texas Rio Grande Valley (47)
- East Tennessee State University (46)
- Keyword
-
- Etc (1699)
- Questions (1204)
- Accounting -- Examinations (1138)
- American Institute of Certified Public Accountants (1094)
- Accounting firms -- Management (890)
-
- Accounting -- Law and Legislation -- Periodicals (883)
- Taxation -- Law and legislation -- United States (810)
- Books -- Reviews (652)
- American Institute of Accountants (620)
- Manuals (605)
- Accounting (484)
- Finance (451)
- Auditing -- Standards -- United States (425)
- Accounting -- Study and teaching (397)
- Accounting -- Periodicals; Tax planning -- Periodicals (382)
- Ross (364)
- Accounting -- Societies (361)
- Etc. (353)
- Accounting -- Bibliographies (340)
- Accounting -- Bibliography (339)
- Auditing (339)
- Accounting -- Vocational guidance (321)
- Income tax -- United States (251)
- Accountants -- Professional ethics (243)
- Financial statements (239)
- Accounting -- Law and legislation -- United States -- States (238)
- Accounting -- Standards -- United States (230)
- American Association of Public Accountants (213)
- American Institute of Certified Public Accountants. Auditing Standards Board; Minutes; Auditing -- Standards --United States (210)
- Taxation -- United States (209)
- Publication Year
- Publication
-
- Journal of Accountancy (6696)
- Newsletters (4307)
- Association Sections, Divisions, Boards, Teams (2866)
- Guides, Handbooks and Manuals (2623)
- Woman C.P.A. (2397)
-
- Tax Adviser (2054)
- Haskins and Sells Publications (1783)
- Industry Guides (AAGs), Risk Alerts, and Checklists (1455)
- Exposure Drafts, Comment Letters, and Statements of Position (1068)
- Accounting Historians Notebook (949)
- Touche Ross Publications (911)
- Accounting Historians Journal (892)
- Research Collection School Of Accountancy (757)
- American Institute of Accountants (671)
- Muthanna Journal of Administrative and Economics Sciences (576)
- AICPA Committees (487)
- AICPA Professional Standards (458)
- Individual and Corporate Publications (442)
- Honors Theses (432)
- Management Services: A Magazine of Planning, Systems, and Controls (412)
- Faculty Publications (402)
- Federal Publications (398)
- AICPA Annual Reports (334)
- DLSU Business & Economics Review (297)
- Accounting Hall of Fame Brochures (244)
- Publications of Accounting Associations, Societies, and Institutes (243)
- Proceedings of the University of Kansas Symposium on Auditing Problems (226)
- Examinations and Study (203)
- Management Adviser (202)
- State Publications (193)
- Publication Type
- File Type
Articles 9661 - 9690 of 40171
Full-Text Articles in Business
Aicpa Responds To New York Mobility Column, Ernest Almonte
Aicpa Responds To New York Mobility Column, Ernest Almonte
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Revisiting Financial (Accounting) Literacy: A Comparison Of Audit Committee Members And Business Students, Don E. Giacomino, Joseph L. Wall, Michael D. Akers
Revisiting Financial (Accounting) Literacy: A Comparison Of Audit Committee Members And Business Students, Don E. Giacomino, Joseph L. Wall, Michael D. Akers
Accounting Faculty Research and Publications
While financial literacy is important for an audit committee in discharging its duties there is no authoritative guidance or definition and limited empirical research as to what constitutes financial literacy of audit committees and business students. Coates et al. conducted a study that examined the financial literacy of corporate board members and MBA students at the University of Chicago using an instrument developed by Schipper and WeiL Their findings suggest that both groups lack the appropriate level of financial literacy. This paper extends that research by using the same instrument to examine the financial literacy of undergraduate accounting finance students …
Integrating Modern World Tax Issues Into The Classroom, Annette M. Nellen
Integrating Modern World Tax Issues Into The Classroom, Annette M. Nellen
Faculty Publications
The article examines the benefits of interdisciplinary and integrated coursework that brings modern world issues into a tax classroom. Among the topics suggested for possible integration into such a course are virtual worlds and climate change. It says the subjects where chosen for their currency and the advantages they offer in engaging college students and providing an opportunity for them to apply integrated learning in the course. Some resource materials relevant to tax issues are also provided.
Do Direct Cash Flow Disclosures Help Predict Future Operating Cash Flows And Earnings?, Steven F. Orpurt, Yoonseok Zang
Do Direct Cash Flow Disclosures Help Predict Future Operating Cash Flows And Earnings?, Steven F. Orpurt, Yoonseok Zang
Research Collection School Of Accountancy
Motivated by recent FASB, IASB, and CFA Institute comments, we explore the predictive value of direct method cash flow disclosures. A primary stated purpose of the direct method is to better forecast future performance. To examine this purpose, we first document that direct method line items, such as cash received from customers, are not reliably estimable using income statements and either balance sheets or indirect method statements of cash flows. When these estimation (articulation) errors are included in cash flows and earnings forecasting models, forecasting performance significantly improves. In addition, employing a future ERC (FERC) methodology, we find evidence suggesting …
Proposed Statements On Standards For Accounting And Review Services, Proposed Ssars, Framework And Objectives For Performing And Reporting On Compilation And Review Engagements, Proposed Ssars, Compilation Of Financial Statements, Proposed Ssars, Review Of Financial Statements, April 28, 2009,Comments Are Requested By July 31, 2009; Exposure Draft (American Institute Of Certified Public Accountants), 2009, May 28, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Proposed Statements On Standards For Accounting And Review Services, Proposed Ssars, Framework And Objectives For Performing And Reporting On Compilation And Review Engagements, Proposed Ssars, Compilation Of Financial Statements, Proposed Ssars, Review Of Financial Statements, April 28, 2009,Comments Are Requested By July 31, 2009; Exposure Draft (American Institute Of Certified Public Accountants), 2009, May 28, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Statements On Standards For Accounting And Review Services, Proposed Ssars, Framework And Objectives For Performing And Reporting On Compilation And Review Engagements, Proposed Ssars, Compilation Of Financial Statements, Proposed Ssars, Review Of Financial Statements, April 28, 2009, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Comment Letters On Proposed Statements On Standards For Accounting And Review Services, Proposed Ssars, Framework And Objectives For Performing And Reporting On Compilation And Review Engagements, Proposed Ssars, Compilation Of Financial Statements, Proposed Ssars, Review Of Financial Statements, April 28, 2009, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Spring Meeting Of Council, April 26 - April 28, 2009, Volume 1, Jw Marriott Hotel, Washington, D.C., American Institute Of Certified Public Accountants (Aicpa)
Spring Meeting Of Council, April 26 - April 28, 2009, Volume 1, Jw Marriott Hotel, Washington, D.C., American Institute Of Certified Public Accountants (Aicpa)
Association Sections, Divisions, Boards, Teams
No abstract provided.
Spring Meeting Of Council, April 26 - April 28, 2009, Volume 2, Jw Marriott Hotel, Washington, D.C., American Institute Of Certified Public Accountants (Aicpa)
Spring Meeting Of Council, April 26 - April 28, 2009, Volume 2, Jw Marriott Hotel, Washington, D.C., American Institute Of Certified Public Accountants (Aicpa)
Association Sections, Divisions, Boards, Teams
No abstract provided.
Re: Comments On Reg-164370-05, Relating To The Application Of Section 108(E) To Partnerships And Their Partners (Aicpa Comment Letter To Department Of The Treasury And The Irs)., American Institute Of Certified Public Accountants (Aicpa), Alan R. Einhorn
Re: Comments On Reg-164370-05, Relating To The Application Of Section 108(E) To Partnerships And Their Partners (Aicpa Comment Letter To Department Of The Treasury And The Irs)., American Institute Of Certified Public Accountants (Aicpa), Alan R. Einhorn
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Insider Entrenchment And Ceo Compensation In Entrepreneurial Firms: An Empirical Investigation, Arno Forst
Insider Entrenchment And Ceo Compensation In Entrepreneurial Firms: An Empirical Investigation, Arno Forst
Theses and Dissertations
This study investigates the effects of insider entrenchment on Chief Executive Officer (CEO) compensation in firms conducting an initial public offering (IPO). The sample comprises 220 US firms that went public between 1996 and 2002. Corporate governance choices regarding entrenchment are captured by six provisions in the corporate charter and bylaws, as well as five anti-takeover statutes, which may or may not be in effect in the state of incorporation. Firm-level items are supermajority requirements for charter amendments, bylaws amendments, and merger approvals, along with the presence or absence of a staggered board of directors, poison pills, and golden parachute …
Fair-Value Accounting Of Derivatives And The Heterogeneity Of Investor Beliefs, Jack Dorminey
Fair-Value Accounting Of Derivatives And The Heterogeneity Of Investor Beliefs, Jack Dorminey
Theses and Dissertations
Using a sample of 51 banking organizations, I examine the effect of the Statement of Financial Accounting Standard 133 on the belief heterogeneity of market participants and how this heterogeneity affects abnormal trading volume surrounding earnings announcements. SFAS 133 is the first standard to require that all derivatives be recognized at fair-value and that the fluctuations in derivative fair-values be reported in either net income or other comprehensive income. The behavior of derivative instruments and the fair-valuation and treatment prescribed by SFAS 133 are complex. Due to the underlying complexity of both derivatives and the accounting treatment prescribed by the …
Sarbanes Oxley Act Of 2002: Will It Be Effective In Preventing Another Enron Scandal?, Scott W. Eichar
Sarbanes Oxley Act Of 2002: Will It Be Effective In Preventing Another Enron Scandal?, Scott W. Eichar
Senior Honors Theses
The Sarbanes-Oxley Act of 2002 (SOX) was introduced to Congress as a result of the deceit and fraud taking place at Enron in December of 2001. The three factors that led to the scandal were Enron’s weak internal control, misleading off-balance sheet entities, and conflicting interests between Enron’s employees and their chief auditor, Arthur Andersen. The provisions of SOX were established, in part, to strengthen internal control, require proper disclosure for special purpose entities, and eliminate conflicts of interests between a firm and its auditors. The purpose of this paper is to measure the effectiveness of these implementations to prevent …
Rebuilding The Foundation: Reestablishing Ethics In The Accounting Professsion, Chad P. Laughlin
Rebuilding The Foundation: Reestablishing Ethics In The Accounting Professsion, Chad P. Laughlin
Senior Honors Theses
Today’s business world has become increasingly diverse in its view of ethics. This lack of objective decision-making has been made clear through the scandals and questionable accounting methods in recent years. In light of these instances, the accounting profession has taken steps to regain and ensure the public’s trust, which the profession relies on. In the absence of ethical practices, the profession loses its trustworthiness and reliability. This paper will discuss the key role of ethics in accounting and the efforts that have been made in the past and are being made currently to ensure that this vital component is …
Proposed Statement On Auditing Standards, Subsequent Events And Subsequently Discovered Facts, April 10, 2009, Comments Are Requested By July 15, 2009; Exposure Draft (American Institute Of Certified Public Accountants), 2009, April 10, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards, Subsequent Events And Subsequently Discovered Facts, April 10, 2009, Comments Are Requested By July 15, 2009; Exposure Draft (American Institute Of Certified Public Accountants), 2009, April 10, 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, Subsequent Events And Subsequently Discovered Facts, April 10, 2009, American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On Proposed Statement On Auditing Standards, Subsequent Events And Subsequently Discovered Facts, April 10, 2009, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Aicpa Statement On Today's Fasb Action On Fair Value, Barry C. Melancon
Aicpa Statement On Today's Fasb Action On Fair Value, Barry C. Melancon
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
12th World Congress Of Accounting Historians, July 20-24, 2008, Istanbul -- Turkey, Oktay Guvemli
12th World Congress Of Accounting Historians, July 20-24, 2008, Istanbul -- Turkey, Oktay Guvemli
Accounting Historians Notebook
No abstract provided.
Academy Of Accounting Historians 2009 Research Conference And Journees D'Histoire De La Comptabilite Et Du Management, March 26-27, 2009, Paris -- France; 2010 Accounting Hall Of Fame/Academy Of Accounting Historians Conference, Thursday, September 30, 2010 -- Sunday, October 3, 2010, Academy Of Accounting Historians
Academy Of Accounting Historians 2009 Research Conference And Journees D'Histoire De La Comptabilite Et Du Management, March 26-27, 2009, Paris -- France; 2010 Accounting Hall Of Fame/Academy Of Accounting Historians Conference, Thursday, September 30, 2010 -- Sunday, October 3, 2010, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Life Membership Award To Dr. Richard K. Fleischman, Cheryl S. Mcwatters
Life Membership Award To Dr. Richard K. Fleischman, Cheryl S. Mcwatters
Accounting Historians Notebook
No abstract provided.
International Journal Of Critical Accounting: Call For Papers, Special Issue On Accounting History; Call For Nomination: Innovation In Accounting History Education, The Academy Of Accounting Historians; 21st Annual Conference On Accounting, Business And Financial History At Cardiff University, 14-15 September 2009 Announcement Of Conference And Call For Papers; Accounting History: The Sixth Accounting History International Conference: Accounting And The State, Wellington, New Zealand, 18-20 August 2010, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Accounting, Business And Financial History: Workshop At Kobe University, 27 October 2009, Call For Papers: Special Issue On Japanese Accounting History In The Interwar Period; Balkans And The Middle East Countries: 2nd International Conference On Auditing And Accounting History (2. Bmac): Call For Papers; First International Luca Pacioli Conference On Accounting History: Accounting History, A Privileged Way To Approach Historical Research; Accounting History: Call For Research Proposals: The First Accounting History International Emerging Scholars' Colloquium; Call For Papers: 1st International Conference On Accounting History In China, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Ole Miss Accountant – Spring 2009, University Of Mississippi. School Of Accountancy
Ole Miss Accountant – Spring 2009, University Of Mississippi. School Of Accountancy
Ole Miss Accountant
Cover story: Alum creates accountancy chair
Accounting Historians Notebook, 2009, Vol. 32, No. 1 (April) [Whole Issue]
Accounting Historians Notebook, 2009, Vol. 32, No. 1 (April) [Whole Issue]
Accounting Historians Notebook
Copyright held by: Academy of Accounting Historians
Academy And American Accounting Association Reach Agreement, Academy Of Accounting Historians
Academy And American Accounting Association Reach Agreement, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Academy Celebrates 35 Years; Important Notice: Notebook Is Going Digital, Academy Of Accounting Historians
Academy Celebrates 35 Years; Important Notice: Notebook Is Going Digital, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Academy Of Accounting Historians: Margit F. Schoenfeld And Hanns Martin W. Schoenfeld Scholarship In Accounting History; Margit F. Schoenfeld And Hanns Martin W. Schoenfeld Scholarship In Accounting History;, Academy Of Accounting Historians
Academy Of Accounting Historians: Margit F. Schoenfeld And Hanns Martin W. Schoenfeld Scholarship In Accounting History; Margit F. Schoenfeld And Hanns Martin W. Schoenfeld Scholarship In Accounting History;, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Cpa Client Bulletin, April 2009, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, April 2009, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Hourglass Award Goes To Professor Malmoud A. Ezzamel; Vangermeersch Manuscript Award Presented To Nicolas Praquin; Innovative Teaching Award Presented To Robert Bloom, Cheryl S. Mcwatters
Hourglass Award Goes To Professor Malmoud A. Ezzamel; Vangermeersch Manuscript Award Presented To Nicolas Praquin; Innovative Teaching Award Presented To Robert Bloom, Cheryl S. Mcwatters
Accounting Historians Notebook
No abstract provided.
Cpa Client Tax Letter, April/May/June 2009, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Tax Letter, April/May/June 2009, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
An Investigation Of The Temperaments Of Nonprofit Organization Managers, Angélique Joy Marcantel
An Investigation Of The Temperaments Of Nonprofit Organization Managers, Angélique Joy Marcantel
Honors Capstones
No abstract provided.