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Full-Text Articles in Business

Cpa Client Bulletin, March 2011, American Institute Of Certified Public Accountants (Aicpa) Mar 2011

Cpa Client Bulletin, March 2011, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

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The Effect Of U.S. State Taxes On State Economic Prosperity, Casey Dainsberg Mar 2011

The Effect Of U.S. State Taxes On State Economic Prosperity, Casey Dainsberg

Political Science Theses and Capstones

Policy makers today are faced with trying to create solutions for economic troubles that become increasingly more complex and foreboding. Tax cuts and tax hikes are proposed and considered as possible solutions to various economic problems. However, the question still remains regarding which policies are most effective. The purpose of this research is to asses these competing claims. It seeks to find evidence that will shed light on one of these views. I have done this by accumulating tax and economic data from the fifty U.S. States between the years 2001-2009. Previous research has concluded that taxes do affect the …

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Gaming, American Institute Of Certified Public Accountants. Gaming Guide Task Force Mar 2011

Gaming, American Institute Of Certified Public Accountants. Gaming Guide Task Force

Guides, Handbooks and Manuals

No abstract provided.

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Comment Letter: Re: Comments On Proposed Regulations Under Section 263(A) Guidance Regarding Deduction And Capitalization Of Expenditures Related To Tangible Property (Reg-168745-03)., Patricia A. Thompson, American Institute Of Certified Public Accountants. Tax Executive Committee Feb 2011

Comment Letter: Re: Comments On Proposed Regulations Under Section 263(A) Guidance Regarding Deduction And Capitalization Of Expenditures Related To Tangible Property (Reg-168745-03)., Patricia A. Thompson, American Institute Of Certified Public Accountants. Tax Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.

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Proposed Interpretations Of Statement On Standards For Tax Services No. 1, Tax Return Positions Proposed, Interpretation No. 1-1, “Reporting And Disclosure Standards,” Proposed Interpretation No. 1-2, “Tax Planning,” February 3, 2011, Comments Should Be Received By May 15, 2011; Exposure Draft (American Institute Of Certified Public Accountants), 2011, February 3, American Institute Of Certified Public Accountants. Tax Executive Committee Feb 2011

Proposed Interpretations Of Statement On Standards For Tax Services No. 1, Tax Return Positions Proposed, Interpretation No. 1-1, “Reporting And Disclosure Standards,” Proposed Interpretation No. 1-2, “Tax Planning,” February 3, 2011, Comments Should Be Received By May 15, 2011; Exposure Draft (American Institute Of Certified Public Accountants), 2011, February 3, American Institute Of Certified Public Accountants. Tax Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

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Cpa Client Bulletin, February 2011, American Institute Of Certified Public Accountants (Aicpa) Feb 2011

Cpa Client Bulletin, February 2011, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

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Tax Planning Alert--The 2010 Tax Act: Client Resources From Your Trusted Business Advisor., Martin M. Shenkman Feb 2011

Tax Planning Alert--The 2010 Tax Act: Client Resources From Your Trusted Business Advisor., Martin M. Shenkman

Association Sections, Divisions, Boards, Teams

No abstract provided.

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Statement On Auditing Standards No. 122, Clarification And Recodification; Statement On Auditing Standards No. 123, Omnibus Statement On Auditing Standards, 2011; Statement On Auditing Standards No. 124, Financial Statements Prepared In Accordance With A Financial Reporting Framework Generally Accepted In Another Country, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2011

Statement On Auditing Standards No. 122, Clarification And Recodification; Statement On Auditing Standards No. 123, Omnibus Statement On Auditing Standards, 2011; Statement On Auditing Standards No. 124, Financial Statements Prepared In Accordance With A Financial Reporting Framework Generally Accepted In Another Country, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

No abstract provided.

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Contents [2011, Vol. 38, No. 1]; Statement Of Policy [2011, Vol. 38, No. 1]; Guide For Manuscript Submission [2011, Vol. 38, No. 1]; Note From The Co-Editors, Academy Of Accounting Historians Jan 2011

Contents [2011, Vol. 38, No. 1]; Statement Of Policy [2011, Vol. 38, No. 1]; Guide For Manuscript Submission [2011, Vol. 38, No. 1]; Note 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, 2010 Manuscript awards.

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Call For Submissions: 2011 Vangermeersch Manuscript Award, Academy Of Accounting Historians Jan 2011

Call For Submissions: 2011 Vangermeersch Manuscript Award, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

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Tracing The Development Of Accounting Thought By Analyzing Content, Communication, And Quality Of Accounting Research Over Time, Frank A. Badua, Gary John Previts, Miklos A. Vasarhelyi Jan 2011

Tracing The Development Of Accounting Thought By Analyzing Content, Communication, And Quality Of Accounting Research Over Time, Frank A. Badua, Gary John Previts, Miklos A. Vasarhelyi

Accounting Historians Journal

This paper analyzes the longitudinal development of accounting thought by characterizing the content of accounting research over several decades (1963 to 2003). The paper also investigates the interaction among accounting scholars and examines the relationship of research quality, topical coverage, methodological tools, and citation behavior. Thus, this analysis describes how accounting research has evolved, both in its content and in the way it has been used and perceived by its adherent scholars.

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Role Of Financial Accounting In Investing In 1870s America, Joel E. Thompson Jan 2011

Role Of Financial Accounting In Investing In 1870s America, Joel E. Thompson

Accounting Historians Journal

The objectives of this study are to understand better the development of investment practices and the information that was available for those practices during the turbulent decade of the 1870s. This was a time of panic, depression, and manipulations by insiders. Nevertheless, outsiders chose to speculate and invest in corporate securities in Wall Street. Consequently, authors began to provide more specific investment advice, some of which required the use of earnings and other financial-accounting information. This study describes the availability of that information in the books and periodicals in an age dominated by railroad kings.

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Accounting History Review Conference At Cardiff University, 12th-13th September 2011: Announcement And Call For Papers, Cardiff University. Cardiff Business School Cardiff Business School Jan 2011

Accounting History Review Conference At Cardiff University, 12th-13th September 2011: Announcement And Call For Papers, Cardiff University. Cardiff Business School Cardiff Business School

Accounting Historians Journal

No abstract provided.

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Accounting History: Call For Research Proposals: The Second Accounting History International Emerging Scholars' Colloquium; Academy Of Accounting Historians: Application For 2010 Membership; Call For Research Proposals: The Second Accounting History International Emerging Scholars' Colloquium; Application For 2010 Membership, Academy Of Accounting Historians Jan 2011

Accounting History: Call For Research Proposals: The Second Accounting History International Emerging Scholars' Colloquium; Academy Of Accounting Historians: Application For 2010 Membership; Call For Research Proposals: The Second Accounting History International Emerging Scholars' Colloquium; Application For 2010 Membership, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

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Accounting Historians Journal, 2011, Vol. 38, No. 1 [Whole Issue] Jan 2011

Accounting Historians Journal, 2011, Vol. 38, No. 1 [Whole Issue]

Accounting Historians Journal

June issue

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Accounting On English Landed Estates During The Agricultural Revolution -- A Textbook Perspective, John Richard Edwards Jan 2011

Accounting On English Landed Estates During The Agricultural Revolution -- A Textbook Perspective, John Richard Edwards

Accounting Historians Journal

The agricultural revolution has been portrayed as the time when landowners began to display a capitalist mentality. This paper seeks to add to our knowledge of the use of accounting for managerial purposes during this period by exploring the content of treatises advocating different ways of accounting on landed estates. Two research questions are addressed. The first is the degree of inter-relationship between accounting methods charge-and-discharge accounting (CDA) and double-entry bookkeeping that have been presented in the literature as distinct in terms of their objectives and operation. The second objective is to assess the extent to which CDA could be …

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Accounting History: Announcement: The Third Accounting History International Emerging Scholars' Colloquium; Announcement: The Third Accounting History International Emerging Scholars' Colloquium, Academy Of Accounting Historians Jan 2011

Accounting History: Announcement: The Third Accounting History International Emerging Scholars' Colloquium; Announcement: The Third Accounting History International Emerging Scholars' Colloquium, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

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In Defense Of Pacioli, Alan Sangster, Gregory N. Stoner, Patricia Mccarthy Jan 2011

In Defense Of Pacioli, Alan Sangster, Gregory N. Stoner, Patricia Mccarthy

Accounting Historians Journal

This paper responds to Basil Yamey's paper in the December 2010 issue of this journal. In that paper, Professor Yamey contradicts some of the points made in our 2008 paper, also in this journal, in which we conclude that Pacioli's Summa de Arithmetica, Geometria, Proportioni et Proportionalita (1494) was written primarily for merchants and their sons. He does so by attempting to explain why Pacioli's exposition of double-entry bookkeeping, De Computis et Scripturis, was neither an effective reference text for merchants nor a satisfactory school text for their sons. We are unconvinced by Professor Yamey's argument and counter it in …

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Two-Currency, Nostro And Vostro Accounts: Historical Notes, 1400-1800, Basil S. Yamey Jan 2011

Two-Currency, Nostro And Vostro Accounts: Historical Notes, 1400-1800, Basil S. Yamey

Accounting Historians Journal

Suppose a merchant in country A has dealings with an agent in country B. The indebtedness between the merchant (principal) and his foreign correspondent (agent) has to be settled in terms of B's currency. Fluctuations in the exchange rate give rise to gains or losses, borne by the merchant. This paper discusses one accounting treatment (in the principal's ledger) of the dealings between domestic principal and foreign agent. It also considers the treatment where the merchant serves as agent for a foreign principal. The discussion is illustrated by references to two 15th century Italian ledgers and to passages in several …

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Academy Of Accounting Historians: Application For 2012 Membership; Application For 2012 Membership, Academy Of Accounting Historians Jan 2011

Academy Of Accounting Historians: Application For 2012 Membership; Application For 2012 Membership, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

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First External Auditors Of The Hudson's Bay Company, 1866, Gary P. Spraakman Jan 2011

First External Auditors Of The Hudson's Bay Company, 1866, Gary P. Spraakman

Accounting Historians Journal

At the request of shareholders, the Hudson's Bay Company had its financial statements audited for the first time in 1866. Two external auditors were hired, one for the shareholders and one for management. Three inter-related forces led to this decision: (1) most importantly, the company's shareholders demanded audited financial statements, (2) there was emerging in London at the time the capacity and willingness among London accountants to provide external audit services, and (3) the British Parliament passed various acts that required financial statements of companies in other industries to be audited. After a few years, only the management's external auditor …

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From Mellmott To Madoff: History In The (Re) Making, Aida Sy, Tony Tinker Jan 2011

From Mellmott To Madoff: History In The (Re) Making, Aida Sy, Tony Tinker

Accounting Historians Journal

No abstract provided.

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Accounting Trends And Techniques, 65th Annual Survey 2011 Edition, American Institute Of Certified Public Accountants (Aicpa) Jan 2011

Accounting Trends And Techniques, 65th Annual Survey 2011 Edition, American Institute Of Certified Public Accountants (Aicpa)

Accounting Trends and Techniques

No abstract provided.

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Accounting Historians Journal, 2011, Vol. 38, No. 2 [Whole Issue] Jan 2011

Accounting Historians Journal, 2011, Vol. 38, No. 2 [Whole Issue]

Accounting Historians Journal

December issue

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Cpa Client Tax Letter, January/February/March 2011, American Institute Of Certified Public Accountants (Aicpa) Jan 2011

Cpa Client Tax Letter, January/February/March 2011, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

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Earnings Management Among Firms During The Pre-Sec Area: A Benford's Law Analysis, Jeffrey J. Archambault, Marie E. Archambault Jan 2011

Earnings Management Among Firms During The Pre-Sec Area: A Benford's Law Analysis, Jeffrey J. Archambault, Marie E. Archambault

Accounting Historians Journal

This paper examines the existence of financial statement manipulation in the U.S. during a time period when many of the current motivations did not exist. The study looks for types of manipulations that would be motivated by the pre-SEC operating environment. To examine this issue, a sample of U.S. firms from the 1915 Moody's Analyses of Investments is divided into industrial firms, railroads, and utilities. The railroad and utility companies faced rate regulation during this time period, providing incentives to manipulate the financial reports so as to maximize the rate received. Industrial firms were not regulated. These companies wanted to …

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In Our Opinion… , October 2011, American Institute Of Certified Public Accountants. Audit And Attest Standards Team Jan 2011

In Our Opinion… , October 2011, American Institute Of Certified Public Accountants. Audit And Attest Standards Team

Newsletters

No abstract provided.

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In Our Opinion… , March 2011, American Institute Of Certified Public Accountants. Audit And Attest Standards Team Jan 2011

In Our Opinion… , March 2011, American Institute Of Certified Public Accountants. Audit And Attest Standards Team

Newsletters

No abstract provided.

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Call For Papers: 13th World Congress Of Accounting Historians, Newcastle Upon Tyne, 17-19 July 2012, Newcastle University. Business School Jan 2011

Call For Papers: 13th World Congress Of Accounting Historians, Newcastle Upon Tyne, 17-19 July 2012, Newcastle University. Business School

Accounting Historians Journal

No abstract provided.

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Contents [2011, Vol. 38, No. 2]; Statement Of Policy [2011, Vol. 38, No. 2]; Guide For Manuscript Submission [2011, Vol. 38, No. 2]; Note From The Co-Editors, Academy Of Accounting Historians Jan 2011

Contents [2011, Vol. 38, No. 2]; Statement Of Policy [2011, Vol. 38, No. 2]; Guide For Manuscript Submission [2011, Vol. 38, No. 2]; Note 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 Note from the Co-Editors.

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