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Articles 9751 - 9780 of 40171
Full-Text Articles in Business
The 50th Anniversary Of Stopgap Legislation, Annette M. Nellen
The 50th Anniversary Of Stopgap Legislation, Annette M. Nellen
Faculty Publications
No abstract provided.
Financial Management To Support Sustainability, Doug Cerf, Arline Savage
Financial Management To Support Sustainability, Doug Cerf, Arline Savage
Accounting
No abstract provided.
An Analysis Of Social Factors Influencing The Adoption Of International Financial Reporting Standards, Jeffrey J. Archambault, Marie E. Archambault
An Analysis Of Social Factors Influencing The Adoption Of International Financial Reporting Standards, Jeffrey J. Archambault, Marie E. Archambault
Accounting Faculty Research
his paper examines the decision of 120 countries to permit or not to permit the use of International Financial Reporting Standards (IFRS) for listed companies incorporated within their borders. An empirical model is developed considering variables related to culture, political systems and economic systems of the countries. Least squares regression was used to examine which variables significantly influence the decision to allow the use of IFRS. The results from this regression indicate that literacy rates and net import activity positively influence the decision to allow IFRS. Less economically developed countries were also shown to be more likely to allow IFRS. …
Making Accounting Historians, Jayne Bisman
Making Accounting Historians, Jayne Bisman
Accounting Historians Journal
This paper addresses the question of how accounting educators can make accounting historians or, more precisely, how educators can assist in fostering the development of historically aware accounting academics and practitioners. Various approaches to accounting history education are outlined, situated within the context of efforts to boost the membership of the community of accounting history scholars, redress deficiencies in accounting education, and engender the development of competent and broadly educated practicing professionals. The contributions and benefits of incorporating accounting history into accounting programs are overviewed, including an outline of past and contemporary examples of applications of accounting history in educational …
21st Annual Conference On Accounting, Business And Finance History At Caridff University, 14-15 September 2009: Announce Of Conference, Institute Of Chartered Accountants In England And Wales In England And Wales
21st Annual Conference On Accounting, Business And Finance History At Caridff University, 14-15 September 2009: Announce Of Conference, Institute Of Chartered Accountants In England And Wales In England And Wales
Accounting Historians Journal
No abstract provided.
Corporate Governance In The 19th Century: Evidence From The Chesapeake And Ohio Canal Company, Robert W. Russ, Gary John Previts, Edward N. Coffman
Corporate Governance In The 19th Century: Evidence From The Chesapeake And Ohio Canal Company, Robert W. Russ, Gary John Previts, Edward N. Coffman
Accounting Historians Journal
Presenting evidence from a 19th century corporation, the Chesapeake and Ohio Canal Company (C&O), the paper shows that issues of corporate governance have existed since the first corporations were established in the U.S. The C&O used a stockholder review committee to review the annual report of the president and directors. The paper shows how the C&O stockholders used this committee to supplement the corporate governance structure. The corporate governance structure of the C&O is also viewed from a theoretical structure as espoused by Hart [1995].
Interim Financial Information; Statement On Auditing Standards, 116, American Institute Of Certified Public Accountants. Auditing Standards Board
Interim Financial Information; Statement On Auditing Standards, 116, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
No abstract provided.
Compliance Audits; Statement On Auditing Standards, 117, American Institute Of Certified Public Accountants. Auditing Standards Board
Compliance Audits; Statement On Auditing Standards, 117, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
No abstract provided.
In Our Opinion… , August 2009, American Institute Of Certified Public Accountants. Audit And Attest Standards Team
In Our Opinion… , August 2009, American Institute Of Certified Public Accountants. Audit And Attest Standards Team
Newsletters
No abstract provided.
Auditor's Independence: An Analysis Of Montgomery's Auditing Textbooks In The 20th Century, Hossein Nouri, Danielle Lombardi
Auditor's Independence: An Analysis Of Montgomery's Auditing Textbooks In The 20th Century, Hossein Nouri, Danielle Lombardi
Accounting Historians Journal
This paper presents the progress of auditor independence from a textbook perspective during the 20th century and into the present. It analyzes the multiple editions of Auditing Theory and Practice by Robert Montgomery. The lengthy time span of these editions is divided into several shorter periods based on major changes and developments in auditor independence. Finally, the paper uses several criteria related to auditor independence to review how the Montgomery text covered these changes and developments.
Academy Of Accounting Historians: Application For 2009 Membership; Application For 2009 Membership, Academy Of Accounting Historians
Academy Of Accounting Historians: Application For 2009 Membership; Application For 2009 Membership, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
2009 Vangermeersch Manuscript Award, Academy Of Accounting Historians
2009 Vangermeersch Manuscript Award, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Academy Of Accounting Historians: Application For 2010 Membership, Academy Of Accounting Historians
Academy Of Accounting Historians: Application For 2010 Membership, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Contents [2009, Vol. 36, No. 1]; Statement Of Policy [2009, Vol. 36, No. 1]; Guide For Manuscript Submission [2009, Vol. 36, No. 1]; Notes From The Co-Editors, Academy Of Accounting Historians
Contents [2009, Vol. 36, No. 1]; Statement Of Policy [2009, Vol. 36, No. 1]; Guide For Manuscript Submission [2009, Vol. 36, No. 1]; Notes From The Co-Editors, Academy Of Accounting Historians
Accounting Historians Journal
The prefatory matter includes: List of the Academy officers and trustees, editorial staff and board, issue cover page, the table of contents, Statement of Policy, Guide for Submitting Manuscripts, and Notes from the Co-Editors, 2008 Manuscript awards.
In Memoriam, A Scottish Eulogy: David A.R. Forrester (1928-2009); American Memorial To David A.R. Forrester;, Sam Mckinstry, Dale L. Flesher
In Memoriam, A Scottish Eulogy: David A.R. Forrester (1928-2009); American Memorial To David A.R. Forrester;, Sam Mckinstry, Dale L. Flesher
Accounting Historians Journal
David Alexander Roxburgh Forrester passed away on April 21, 2009, at age 81. Forrester, a Scotsman, was an honorary life member of the Academy of Accounting Historians and a winner of the Academy's Hourglass Award in 1978 for his book entitled Schmalenbach and After: A Study of the Evolution of German Business Economics.
Nepalese Governmental Accounting Development In The 1950s And Early 1960s: An Attempt To Institutionalize Expenditure Accounting, Pawan Adhikari, Frode Mellemvik
Nepalese Governmental Accounting Development In The 1950s And Early 1960s: An Attempt To Institutionalize Expenditure Accounting, Pawan Adhikari, Frode Mellemvik
Accounting Historians Journal
This paper aims at disseminating knowledge about the evolution of expenditure accounting in the government of Nepal. In doing so, the paper examines emerging ideas in the aftermath of the political change of 1951 in Nepal, and traces the processes of development and institutionalization of expenditure accounting during the course of two decades, the 1950s and early 1960s, with particular reference to the institutional forces at work. An interesting feature of Nepalese accounting reforms before and after the political change was the active participation of India, the United Nations, and the U.S. Agency for International Development (USAID). At the outset …
Accounting And Control In The Persepolis Fortification Tablets, Gloria Vollmers
Accounting And Control In The Persepolis Fortification Tablets, Gloria Vollmers
Accounting Historians Journal
The bookkeeping records collected and retained by accountants of the Persian Empire centered at Persepolis from 509-494 B.C. are examined in this paper. A powerful bureaucracy exercised control over foodstuffs to supply an immense number of royal and state personnel and workers with their ration needs. A sophisticated accounting system facilitated this control, making visible not only the quantities of food assets distributed but also the locations and individuals responsible for these distributions.
Conceptual Nature Of The Corporate Income Tax, Hugo Nurnberg
Conceptual Nature Of The Corporate Income Tax, Hugo Nurnberg
Accounting Historians Journal
This paper examines a long-standing controversy about the conceptual nature of the corporate income tax: whether it is an expense, a loss, a distribution of income, or some anomalous item. That controversy reflects in part different theories of the accounting entity. Despite several authoritative pronouncements stating or implying that the tax is an expense, and despite an extensive discussion in the academic and professional literature, the controversy has never been fully resolved. Additionally, the tax is not characterized as an expense in corporate financial reports. The FASB's conceptual framework does not resolve this controversy, nor does the impending joint FASB-IASB …
The Best Brains Of The Public Accounting World: The Restricted Membership Of The Army Accountancy Advisory Panel, 1942-1945, Phillip E. Cobbin
The Best Brains Of The Public Accounting World: The Restricted Membership Of The Army Accountancy Advisory Panel, 1942-1945, Phillip E. Cobbin
Accounting Historians Journal
The events threatening to engulf Australia as the Japanese imperial forces continued their push through southeast Asia caused enormous concern for the Department of the Army as civilian and uniformed staff struggled to cope with large increases in manpower and expenditure responsibilities. The department moved, in January 1942, to create an expert panel of accountants to provide advice with a view to overcoming these problems. This paper focuses uniquely on a small group of individuals brought together for their expertise in accounting drawn exclusively from the practitioner ranks of the Institute of Chartered Accountants in Australia. The paper draws attention …
Ifrs Accounting Trends And Techniques, American Institute Of Certified Public Accountants
Ifrs Accounting Trends And Techniques, American Institute Of Certified Public Accountants
Accounting Trends and Techniques
No abstract provided.
Teaching Freshman Business Students Ethics: A Case Study, John Koeplin
Teaching Freshman Business Students Ethics: A Case Study, John Koeplin
Accounting
Making ethical decisions is important for both personal and business situations. This case study suggests a different approach to educating business students about ethics and personal character. By exposing beginning business students to personal and business dilemmas, requiring reflection papers on their experiences, debating business and political issues, and through other activities such as discussion various business ethical dilemmas, students will become more sensitive to ethical issues and ideally see character development as something directly related to their studies. Additionally, by having students take this course in their first year of undergraduate studies, this will affect the context and experience …
Cpa Expert 2009 Winter, American Institute Of Certified Public Accountants
Cpa Expert 2009 Winter, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Cpa Expert 2009 Spring, American Institute Of Certified Public Accountants
Cpa Expert 2009 Spring, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Accounting Conservatism In International Financial Reporting Standards And U.S. Generally Accepted Accounting Principles, Hang Minh Pham
Accounting Conservatism In International Financial Reporting Standards And U.S. Generally Accepted Accounting Principles, Hang Minh Pham
Inquiry: The University of Arkansas Undergraduate Research Journal
During the past five years, the number of US. citizens who own foreign securities has increased by thirty percent. This trend has led to the need for a uniform accounting system that would increase the comparability and consistency of financial statements across countries in the world. Today, over 100 countries have adopted International Financial Reporting Standards (IFRS) as their primary accounting system. The European Union required the use of IFRS in 2005. In the U.S., the Securities and Exchange Commission is considering the adoption of IFRS in 2014. IFRS and U.S. Generally Accepted Accounting Principles (GAAP) are different in many …
Our World Flipped Upside Down, Julie Blanchette
Our World Flipped Upside Down, Julie Blanchette
Undergraduate Review
During the past decade, there have been increasing discussions between the Financial Accounting Standard Board (FASB) and the International Accounting Standard Board (IASB) regarding the harmonization of United States Generally Accepted Accounting Principles (US GAAP) and International Financial Reporting Standards (IFRS). What used to be talk is now becoming a reality. On October 29, 2002 FASB and the International Accounting Standards Board (IASB) released the Memorandum of Understanding, which announced the significant steps that are being taken to converge the US and the International Accounting Standards. There are hopes for some parts of the convergence to be finalized by 2011, …
Accounting Trends And Techniques, 63rd Annual Survey 2009 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications
Accounting Trends And Techniques, 63rd Annual Survey 2009 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications
Accounting Trends and Techniques
No abstract provided.
Is There Predictive Value In The Words Managers Use? A Key Word Analysis Of The Annual Report's Management Discussion And Analysis., Gene Brooks Elrod
Is There Predictive Value In The Words Managers Use? A Key Word Analysis Of The Annual Report's Management Discussion And Analysis., Gene Brooks Elrod
Accounting Dissertations - Archive
This study examines whether managers use linguistic style (i.e. optimistic and pessimistic tone) in the Management Discussion and Analysis (MD&A) section of the annual report to the SEC, Form 10-K, to provide information about expected future firm performance to the investors and whether market prices (investors) respond to these disclosures. Textual analysis software, Diction 5.0, is used to measure optimistic and pessimistic tone of MD&A for the year 2002 for 423 manufacturing firms. Previous research similar to this study found evidence that managers use linguistic style or tone to reveal information to financial statement users through their textual releases in …
Managers' Forecast Guidance In Earnings Surprises Around Employee Stock Option Reissues, Jin Dong Park
Managers' Forecast Guidance In Earnings Surprises Around Employee Stock Option Reissues, Jin Dong Park
Accounting Dissertations - Archive
Option repricing, the practice of canceling underwater options and reissuing options with a lower exercise price, has often been considered an effective mechanism to restore the incentive effects of stock options. Since December 15, 1998, the effective date of FIN No.44, firms have initiated option exchange program as a new form of repricing. Under the new option exchange program, most firms cancel underwater options on a specified date and then reissue options at the first business day that is six months and one day later in order to avoid variable accounting for option repricing. I conjecture that this feature of …
Is Sfas 142 A Good Opportunity For Firms To Manage Earnings?, Fu-Jen Hsiao
Is Sfas 142 A Good Opportunity For Firms To Manage Earnings?, Fu-Jen Hsiao
Accounting Dissertations - Archive
SFAS 142 eliminates the goodwill amortization and replaces it with an annual impairment test. This new accounting rule also provides the guidelines for firms to report their transition goodwill write-offs through a one-time below-the-line special item. After the one year transition period, any goodwill write-offs would be reported as operating expenses. This study analyzes the goodwill reporting behaviors in firms with in-process research and development (IPR&D firms) and examines whether IPR&D restated firms take advantage of this one-time below-the-line earnings management opportunity during the SFAS 142 transition period. In addition, this study examines the association between IPR&D firms' transition goodwill …
A Research Note On The Issue Of Non-Articulation And The Method Used To Calculate Net Operating Cash Flow, Terry J. Ward, Jon Woodruff, Benjamin P. Foster
A Research Note On The Issue Of Non-Articulation And The Method Used To Calculate Net Operating Cash Flow, Terry J. Ward, Jon Woodruff, Benjamin P. Foster
Faculty and Staff Scholarship
Using a proxy for nonarticulation, prior researchers found evidence that many companies using the indirect method of reporting net cash flow from operations have a significant level of nonarticulation. The purpose of this study is to determine if companies using the direct method of reporting net cash flow from operations experience significantly lower levels of nonarticulation than companies that use the indirect method of reporting net cash flow from operations. Results show that companies using the direct method have significantly less nonarticulation than companies using the indirect method. This finding suggests that the Financial Accounting Standards Board (FASB) should consider …