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Articles 9721 - 9750 of 40171
Full-Text Articles in Business
Proposed Statement On Auditing Standards, Consideration Of Fraud In A Financial Statement Audit (Redrafted), January 28, 2009, Comments Are Requested By May 29, 2009; Exposure Draft (American Institute Of Certified Public Accountants), 2009, January 28, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards, Consideration Of Fraud In A Financial Statement Audit (Redrafted), January 28, 2009, Comments Are Requested By May 29, 2009; Exposure Draft (American Institute Of Certified Public Accountants), 2009, January 28, 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, Consideration Of Fraud In A Financial Statement Audit (Redrafted), January 28, 2009, American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On Proposed Statement On Auditing Standards, Consideration Of Fraud In A Financial Statement Audit (Redrafted), January 28, 2009, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statements On Auditing Standards, Required Supplementary Information, Other Information In Documents Containing Audited Financial Statements, Other Information In Relation To The Financial Statements As A Whole, January 21, 2009, Comments Are Requested By May 15, 2009; Exposure Draft (American Institute Of Certified Public Accountants), 2009, January 21, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statements On Auditing Standards, Required Supplementary Information, Other Information In Documents Containing Audited Financial Statements, Other Information In Relation To The Financial Statements As A Whole, January 21, 2009, Comments Are Requested By May 15, 2009; Exposure Draft (American Institute Of Certified Public Accountants), 2009, January 21, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Statements On Auditing Standards, Required Supplementary Information, Other Information In Documents Containing Audited Financial Statements, Other Information In Relation To The Financial Statements As A Whole, January 21, 2009, American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On Proposed Statements On Auditing Standards, Required Supplementary Information, Other Information In Documents Containing Audited Financial Statements, Other Information In Relation To The Financial Statements As A Whole, January 21, 2009, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Illinois Wesleyan Student Receives Cpa Society Scholarship, Allegra Gallian ’09
Illinois Wesleyan Student Receives Cpa Society Scholarship, Allegra Gallian ’09
News and Events (Discontinued Series)
No abstract provided.
2008-2009 Financial Summary, Morehead State University. Budget & Financial Planning Office.
2008-2009 Financial Summary, Morehead State University. Budget & Financial Planning Office.
Morehead State University Financial Summaries Archive
2008-2009 Financial Summary of Morehead State University.
Gasb Statement No. 31: Why No Controversy?, George L. Hunt
Gasb Statement No. 31: Why No Controversy?, George L. Hunt
Faculty Publications
Fair value reporting of investments in the financial statements of commercial enterprises is required under FASB Statement No. 115. The standard created much controversy when issued due to provisions that changes in fair values of certain investments were recognized in the operating statement. A major concern to many organizations was the volatility these recognized, but unrealized, changes in fair value would create in reported earnings. When the GASB issued Statement No. 31 requiring fair value reporting of investments there was little controversy concerning volatility to reported earnings of governmental entities, even though the standard required much broader application of fair …
Forensic Accounting, Carol L. Daniel
Forensic Accounting, Carol L. Daniel
The Corinthian
Forensic Accounting is a special field of accounting that utilizes accounting, auditing, and investigative skills to identify and resolve legal issues. Forensic Accounting involves looking beyond the numbers, it is more than accounting work or detective work - it is a combination of the two. This paper will focus on the use of Forensic Accounting, the addition of Auditing Standards (SAS) No. 99’s 42 red flags, and the ten Statements on Auditing Standards (SAS) Nos. 102-111 and how they work together to detect fraudulent financial statements.
Early Evidence Of The Volatility Of Comprehensive Income And Its Components, Timothy L. Mccoy, James H. Thompson, Margaret A. Hoskins
Early Evidence Of The Volatility Of Comprehensive Income And Its Components, Timothy L. Mccoy, James H. Thompson, Margaret A. Hoskins
All Faculty Scholarship for the College of Business
The Financial Accounting Standards Board issued Statement of Financial Accounting Standard (SFAS) No. 130 Reporting Comprehensive Income, in June 1997, effective for fiscal periods beginning after December 15, 1997. Early trends in reporting comprehensive income and its components for the Fortune 500 reveal an overwhelming preference for disclosure in the statement of changes in stockholders' equity, despite the FASB's recommendation of utilizing a combined statement of income/comprehensive income or a separate statement of comprehensive income. This disclosure tends to downplay the importance of other comprehensive income items and focus readers' attention on the traditional net income figure rather than comprehensive …
2009-2010 Operating Budget, Morehead State University. Budget & Financial Planning Office.
2009-2010 Operating Budget, Morehead State University. Budget & Financial Planning Office.
Morehead State University Operating Budgets Archive
2009-2010 Operating Budget of Morehead State University.
2008-2009 Morehead State Univeristy Audit Report, Morehead State University. Accounting And Financial Services Office.
2008-2009 Morehead State Univeristy Audit Report, Morehead State University. Accounting And Financial Services Office.
Morehead State University Audit Reports
2008-2009 Audit Report for Morehead State University.
Family Structure Choice: Taxation As An Incentive To Change, Aman Khanna
Family Structure Choice: Taxation As An Incentive To Change, Aman Khanna
The Corinthian
Traditionally defined as the union of one man and one woman charged with the responsibility of rearing children, the notion of family now includes a variety of living arrangements including non-marital cohabitation and single parents. The current study investigates individual incentives to change family structure from a person’s original status as single. This conceptual research, which is grounded in theories of marriage, proposes that federal, personal income tax is an input to change in family structure. A model of family structure change and propositions of the relationship between the federal tax and family structure are developed.
Cpa Client Tax Letter, January/February/March 2009, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Tax Letter, January/February/March 2009, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Proposed Statements On Auditing Standards: Required Supplementary Information, Other Information In Documents Containing Audited Financial Statements, Other Information N Relation To The Financial Statements As A Whole; Exposure Draft (American Institute Of Certified Public Accountants) 2009, January 21, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statements On Auditing Standards: Required Supplementary Information, Other Information In Documents Containing Audited Financial Statements, Other Information N Relation To The Financial Statements As A Whole; Exposure Draft (American Institute Of Certified Public Accountants) 2009, January 21, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
No abstract provided.
Effective Genealogical History: Possibilities For Critical Accounting History Research, Norman B. Macintosh
Effective Genealogical History: Possibilities For Critical Accounting History Research, Norman B. Macintosh
Accounting Historians Journal
This essay, following up on the recent Sy and Tinker [2005] and Tyson and Oldroyd [2007] debate, argues that accounting history research needs to present critiques of the present state of accounting's authoritative concepts and principles, theory, and present-day practices. It proposes that accounting history research could benefit by adopting a genealogical, effective history approach. It outlines four fundamental strengths of traditional history investigate only the real with facts; the past is a permanent dimension of the present; history has much to say about the present; and the past, present, and future constitute a seamless continuum. It identifies Nietzsche's major …
Margit F. Schoenfeld And Hanns Martin W. Schoenfeld Scholarship In Accounting History, Academy Of Accounting Historians
Margit F. Schoenfeld And Hanns Martin W. Schoenfeld Scholarship In Accounting History, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Internationalizing The French Auditing Profession, Ignace De Beelde, Nathalie Gonthier-Besacier, Alain Mikol
Internationalizing The French Auditing Profession, Ignace De Beelde, Nathalie Gonthier-Besacier, Alain Mikol
Accounting Historians Journal
The objective of this paper is to trace the development of the French auditing profession, the commissaires aux comptes, focusing on the appearance of the large Anglo-American audit firms on the French market. The French audit market has always shown a number of peculiarities, including the continued importance of a number of local audit firms. The French auditing profession finds its roots in late 19th century company law that introduced an obligation for companies to release audited financial statements. The profession became regulated in its modern form in the 1960s. This paper attempts to explain the growing impact of the …
Accountants' Responsibility For The Information They Report: An Historical Case Study Of Financial Information, Ellen J. Lippman
Accountants' Responsibility For The Information They Report: An Historical Case Study Of Financial Information, Ellen J. Lippman
Accounting Historians Journal
This paper describes an instructional case that uses historical documentation to enable the reader to consider his/her own responsibility for the preparation and reporting of information. In this case, the reader is provided a summarized income statement. Then, as detailed information about the financial statement is introduced, the reader is asked to consider the ethics of preparing and using the statement. The financial statement represents a projected income statement for a Holocaust camp prisoner during World War II. The statement includes anticipated revenue from the selling of body parts upon the prisoner's death, estimated as nine months from the time …
Accounting Historians Journal, 2009, Vol. 36, No. 1 [Whole Issue]
Accounting Historians Journal, 2009, Vol. 36, No. 1 [Whole Issue]
Accounting Historians Journal
June issue
Contents [2009, Vol. 36, No. 2]; Statement Of Policy [2009, Vol. 36, No. 2]; Guide For Manuscript Submission [2009, Vol. 36, No. 2];, Academy Of Accounting Historians
Contents [2009, Vol. 36, No. 2]; Statement Of Policy [2009, Vol. 36, No. 2]; Guide For Manuscript Submission [2009, Vol. 36, No. 2];, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Accounting History: Call For Papers, The Sixth Accounting History International Conference: Accounting And The State, Wellington, New Zealand, Academy Of Accounting Historians
Accounting History: Call For Papers, The Sixth Accounting History International Conference: Accounting And The State, Wellington, New Zealand, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Outliers In The Professional Project Of Victorian Public Accountancy: David Souter Robertson, Chartered Accountant, T. A. Lee
Accounting Historians Journal
The first and most specific purpose of this paper is to contrast the private and public lives of a founder of modern public accountancy to illustrate the ambiguity of an outlier in the history of a professional project. A second and more general purpose is to use the founder's personal history to identify archival issues in biographical accounting research. A historical outlier such as Scottish Chartered Accountant David Souter Robertson (DSR) demonstrates how research of the professional project of Victorian public accountants is enhanced by the inclusion of private as well as public aspects of their lives. Set in the …
22nd Cardiff Business School Accounting And Business History Research Unit Annual Conference At Cardiff University 6-7 September 2010: Announcement Of Conference And Call For Papers, Institute Of Chartered Accountants In England And Wales In England And Wales
22nd Cardiff Business School Accounting And Business History Research Unit Annual Conference At Cardiff University 6-7 September 2010: Announcement Of Conference And Call For Papers, Institute Of Chartered Accountants In England And Wales In England And Wales
Accounting Historians Journal
No abstract provided.
20th Century Publications On Cost Accounting By Spanish Authors Previous To The Standardization Act (1900-1978), Daniel Carrasco Diaz, Esteban Hernandez Esteve, Maria Jesus Morales Caparros, Daniel Sanchez Toledano
20th Century Publications On Cost Accounting By Spanish Authors Previous To The Standardization Act (1900-1978), Daniel Carrasco Diaz, Esteban Hernandez Esteve, Maria Jesus Morales Caparros, Daniel Sanchez Toledano
Accounting Historians Journal
This paper aims to describe and explain the beginning and evolution of cost accounting in Spain through the examination of accounting texts. In this evolution, three periods are distinguished: the late 19th century, the first half of the 20th century, and 1951-1978. In 1978, the official standardization of Spanish cost accounting occurred. Cost accounting first appeared in Spanish texts at the start of the 20th century. However, in 19th century accounting treatises can be found references to some aspects of cost accounting to which the paper refers. The traditional orientation of authors in the second period clearly reflects a monistic …
Accounting Historians Journal, 2009, Vol. 36, No. 2 [Whole Issue]
Accounting Historians Journal, 2009, Vol. 36, No. 2 [Whole Issue]
Accounting Historians Journal
December issue
Cpa Expert 2009 Summer, American Institute Of Certified Public Accountants
Cpa Expert 2009 Summer, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Cpa Client Bulletin, January 2009, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, January 2009, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
In Our Opinion… , April 2009, American Institute Of Certified Public Accountants. Audit And Attest Standards Team
In Our Opinion… , April 2009, American Institute Of Certified Public Accountants. Audit And Attest Standards Team
Newsletters
No abstract provided.
Using Peer Grading And Proofreading To Ratchet Student Expectations In Preparing Accounting Cases, Laura R. Ingraham, B. A. Chaney
Using Peer Grading And Proofreading To Ratchet Student Expectations In Preparing Accounting Cases, Laura R. Ingraham, B. A. Chaney
Faculty Publications
Accounting educators struggle with ways to incorporate the development of critical thinking and communication skills into the curriculum. Case analysis is one tool for developing these skills. We examine whether students’ case analysis scores improve as a result of participation in peer grading and peer review. We find that students improve their ability to perform case analyses after both evaluating and being evaluated by student peers. Students initially experience an Expectation Ratcheting learning effect after evaluating the case of a peer. Subsequently, students experience an Enhanced Feedback learning effect from the comments and suggestions made by the peers who evaluated …
Calls For Accountability: Will It Help The Overall Incentives Process?, Annette M. Nellen
Calls For Accountability: Will It Help The Overall Incentives Process?, Annette M. Nellen
Faculty Publications
No abstract provided.