Business Commons^™

Academy Of Accounting Historians 2001 Functions, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

Message From The President [2001, Vol. 24, No. 1], Oliver Finley Graves

Accounting Historians Notebook

No abstract provided.

Hundred Years Of Life Of Rivista Italiana Di Ragionerta E Di Aziendale, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

Academy Of Accounting Historians Year 2000 Research Conference, November 9-11, 2000 In Columbus, Ohio, Academy Of Accounting Historians

Accounting Historians Notebook

The Year 2000 Research Conference of the Academy of Accounting Historians was held in conjunction with The Ohio State University on November 9 - 11, 2000 to celebrate the fiftieth anniversary of the Accounting Hall of Fame. The conference, titled "Challenges and Achievements in Accounting during the Twentieth Century," looked at how the accounting profession has responded to change during the Twentieth Century. Conference attendees were welcomed by Dean Joseph A. Alutto of the Fisher College of Business and opening remarks were made by President William E. Kirwan of The Ohio State University.

Some Notes From: Worthington, Beresford. Professional Accountants: An Historical Sketch (London: Gee And Co., Printers And Publishers, 1895): 27-29, 50-53, 65-67., Elliott L. Slocum, Beresford Worthington

Accounting Historians Notebook

No abstract provided.

Committee Members -- 2001, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

Accounting Historians Notebook, 2001, Vol. 24, No. 1 (April) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians

Cpa Client Bulletin, April 2001, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

History In Print [2001, Vol. 24, No. 1], Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

9th World Congress Of Accounting Historians, Melbourne, Australia, 30 July-2 August 2002. Call For Papers, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

Minutes Of The Meeting Of Officers And Trustees: Academy Of Accounting Historians, April 15, 2000, Indianapolis, In; Minutes Of The Meeting Of Officers, Trustees And Committee Chairs, Academy Of Accounting Historians, August 12, 2000, Philadelphia, Pa, Gary P. Spraakman, Kathleen E. Sinning

Accounting Historians Notebook

No abstract provided.

Cpa Client Tax Letter, April/May/June 2001, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Developing The Knowledge Base Of New Tax Professionals, Donald Samuelson, Paul G. Schloemer

Business Administration Faculty Publications

For years, the research of cognitive scientists has produced practical insights into the learning process, many of which can be applied to accounting. Specifically, accounting researchers have found a strong connection between knowledge and performance: A practitioner’s level of knowledge, whether the result of an advanced degree, CPE, or years of specialized experience, is a good predictor of performance in accounting tasks. Thus, methods that enhance knowledge can increase performance, benefiting both practitioners and their firms.

This article presents the results of a study investigating the means by which tax practitioners most effectively acquire knowledge. The characteristics of those practitioners …

Planner, Volume 15, Number 6, March-April 2001, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Cpa Client Bulletin, March 2001, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Practicing Cpa, Vol. 25 No. 2, March/April 2001, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Cpa Client Bulletin, February 2001, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Practicing Cpa, Vol. 25 No. 2, February 2001, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

The Ethics Of Taxation, Fred Foldvary

Faculty Publications

The judgment of taxation by ethical standards requires a universally applicable ethic. Such an ethic, natural moral law, can be derived using the Lockean framework based on equality. By this universal ethic, persons have property rights in their bodies and lives, and thus in their labor. The taxation of wages and of products of labor are therefore morally wrong. The equality premise, combined with the Lockean proviso on land, leads to the conclusion that public revenues may be justly obtained from the rental benefit of natural resources. Voluntary user fees and invasion penalties such as pollution charges are also morally …

Codification Of Statements On Auditing Standards, Numbers 1 To 93 (2001), American Institute Of Certified Public Accountants (Aicpa)

Statements on Auditing Standards

No abstract provided.

Generally Accepted Auditing Standards; Statement On Auditing Standards, 095, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee

Statements on Auditing Standards

An independent auditor plans, conducts, and reports the results of an audit in accordance with generally accepted auditing standards (GAAS). Auditing standards provide a measure of audit quality and the objectives to be achieved in an audit. Auditing procedures differ from auditing standards. Auditing procedures are acts that the auditor performs during the course of an audit to comply with auditing standards.

Effect Of Information Technology On The Auditor's Consideration Of Internal Control In A Financial Statement Audit; Statement On Auditing Standards, 094, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee

Statements on Auditing Standards

This Statement provides guidance on the independent auditors consideration of an entity's internal control in an audit of financial statements in accordance with generally accepted auditing standards. It defines internal control, describes the objectives and components of internal control, and explains how an auditor should consider internal control in planning and performing an audit. In particular, this Statement provides guidance about implementing the second standard of field work: "A sufficient understanding of internal control is to be obtained to plan the audit and to determine the nature, timing, and extent of tests to be performed."

Real Estate Industry Developments - 2001/02; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Audits Of Agricultural Producers And Agricultural Cooperatives With Conforming Changes As Of May 1, 2001; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Agribusiness Special Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Audits Of State And Local Governmental Units; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Auditing Revenue In Certain Industries, New Edition As Of June 1, 2001; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Auditing Revenues Steering Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

In Our Opinion… , Vol. 17 No. 4, October 2001, American Institute Of Certified Public Accountants. Audit And Attest Standards Group

Newsletters

No abstract provided.

Planner, Volume 15, Number 5, January-February 2001, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Accounting Historians Journal, 2001, Vol. 28, No. 2 [Whole Issue]

Accounting Historians Journal

December issue

Accounting Historians Journal, 2001, Vol. 28, No. 1 [Whole Issue]

Accounting Historians Journal

June issue