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Articles 3361 - 3390 of 17237
Full-Text Articles in Business
The Political Economy Of Tariff Setting In Egypt, Heba Abou Shnief
The Political Economy Of Tariff Setting In Egypt, Heba Abou Shnief
Archived Theses and Dissertations
No abstract provided.
If Major Wars Affect (Judicial) Fiscal Policy, How & Why?, Nancy Staudt
If Major Wars Affect (Judicial) Fiscal Policy, How & Why?, Nancy Staudt
Faculty Working Papers
This paper seeks to identify and explain the effects of major wars on U.S. Supreme Court decision-making in the context of taxation. At first cut, one might ask why we should even expect to observe a correlation between military activities and judicial fiscal policy. After all, the justices have no authority whatsoever to adopt funding laws intended to relieve the budgetary pressures that tend to emerge in times international crisis. The Court, however, is able to contribute to the wartime revenueraising efforts indirectly by adopting a pro-government stance in the cases it decides in wartime periods. As the probability of …
An Analysis Of Restatements Due To Errors And Auditor Changes By Fortune 500 Companies, James H. Thompson, Timothy L. Mccoy
An Analysis Of Restatements Due To Errors And Auditor Changes By Fortune 500 Companies, James H. Thompson, Timothy L. Mccoy
All Faculty Scholarship for the College of Business
Events leading to the breakup of Arthur Anderson and Co. included the failure of Enron and other evidence of financial reporting irregularities. Many of these irregularities involved restatement of financial statements due to error. During the last several years, numerous articles in the accounting literature and accounting press have chronicled such restatements and the often associated change in auditor. This paper analyzes restatements due to error and auditor changes made by Fortune 500 companies during 2001 and 2002 in order to assess whether restatements due to error lowered or raised income and whether companies with income-decreasing errors showed a greater …
In Our Opinion… , December 2008, American Institute Of Certified Public Accountants. Audit And Attest Standards Team
In Our Opinion… , December 2008, American Institute Of Certified Public Accountants. Audit And Attest Standards Team
Newsletters
No abstract provided.
Analysis Of Publishing Patterns In Accounting History Research In Italy, 1990-2004, Lino Cinquini, Alessandro Marelli, Andrea Tenucci
Analysis Of Publishing Patterns In Accounting History Research In Italy, 1990-2004, Lino Cinquini, Alessandro Marelli, Andrea Tenucci
Accounting Historians Journal
In the last decade, an increasing number of analyses of accounting history literature have been undertaken to classify historical research paths and to map the variety of approaches and issues of the discipline in different geographical settings so as to make international comparisons. The paper develops these topics in the Italian context by studying the development of accounting history research (AHR) in the last 15 years. Contributions by Italian authors have been published in international and national specialist journals as well as in more general accounting journals. Other papers have been presented and published in the proceedings of the biannual …
Development Of Accounting In Europe In The Era Of Scientific Management: The Italian Engineering Conglomerate, Ansaldo, 1918-1940, Valerio Antonelli, Trevor Boyns, Fabrizio Cerbioni
Development Of Accounting In Europe In The Era Of Scientific Management: The Italian Engineering Conglomerate, Ansaldo, 1918-1940, Valerio Antonelli, Trevor Boyns, Fabrizio Cerbioni
Accounting Historians Journal
Utilizing archival materials, this paper examines the case of the Genoa-based firm, Ansaldo, which, by the early decades of the 20th century, had emerged as a major force in the inter-related fields of engineering, shipbuilding, and metal and steel manufacture in italy. following financial problems immediately after World War i and during the 1920s, the company was subsequently taken under the umbrella of the italian state's financial holding unit, the institute for industrial reconstruction (iri), in the 1930s. utilizing lewin's theory of change as a framework for investigating change in management accounting, the paper examines the internal and external factors …
Early Books On Investing At The Dawn Of Modern Business In America, Joel E. Thompson
Early Books On Investing At The Dawn Of Modern Business In America, Joel E. Thompson
Accounting Historians Journal
The purpose of this study is to enhance understanding of early investment practices and the role financial and other information played in those practices. The primary method employed is to examine early books on investing published in the U.S. Early authors described stock market operations including manipulations of security prices by the bulls and the bears. Their solution to this manipulation was to educate investors and provide company information, mostly through directories and manuals. This study shows that financial and other information was thought by the authors to be critically important at the time that the securities markets were first …
State And Local Government Accounting In 19th Century America: A Review Of The Literature, Stephanie D. Moussalli
State And Local Government Accounting In 19th Century America: A Review Of The Literature, Stephanie D. Moussalli
Accounting Historians Journal
Although 19th century America offers a natural experiment in government accounting practices and voluminous original records still exist, a review of the literature on the period's state and local government accounting finds few secondary articles and almost no contemporary literature before 1875. After that, reformers, decrying the municipal accounting practices of their time, wrote profusely so that some secondary studies of that literature exist. The governmental financial records of the 1800s varied in quality from excellent to scandalous and would, if properly sampled and described, not only fill the gaps in our knowledge of 19th century government accounting and fiscal …
Accounting Historians Journal, 2008, Vol. 35, No. 1 [Whole Issue]
Accounting Historians Journal, 2008, Vol. 35, No. 1 [Whole Issue]
Accounting Historians Journal
June issue
Study Of The Impact Of Special Interest Groups On Major Tax Reform: Agriculture And The 1913 Income Tax Law, Douglas K. Barney, Tonya K. Flesher
Study Of The Impact Of Special Interest Groups On Major Tax Reform: Agriculture And The 1913 Income Tax Law, Douglas K. Barney, Tonya K. Flesher
Accounting Historians Journal
Farmers have benefited from unique tax treatment since the beginning of the income tax law. This paper explores agricultural influences on the passage of the income tax in 1913, using both qualitative and quantitative analysis. The results show that agricultural interests were influential in the development and passage of tax/tariff laws. The percentage of congressmen with agricultural ties explains the strong affection for agriculture. Discussion in congressional debates and in agricultural journals was passionate and patriotic in support of equity for farmers. The quantitative analysis reveals that the percentage farm population was a significant predictor of passage of the 16th …
Contributions Of Joseph Hardcastle To Accounting Theory, George C. Romeo, James J. Mckinney
Contributions Of Joseph Hardcastle To Accounting Theory, George C. Romeo, James J. Mckinney
Accounting Historians Journal
Joseph Hardcastle was one of the foremost authorities on subjects connected with the mathematics of finance and other topics in accounting in the late 19th and early 20th centuries. As a teacher, author, and leader in the profession, he figured prominently in the elevation of accountancy. Hardcastle is relatively unknown in the literature except for having the distinction of scoring the highest grades on the first CPA exam in New York in 1896. However, he was well respected during his time as one of the premier theorists in accounting and was awarded an honorary degree of Master of Letters by …
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.
The Quest To Tax Interest Income: Stages In The Development Of International Taxation, Ilan Benshalom
The Quest To Tax Interest Income: Stages In The Development Of International Taxation, Ilan Benshalom
Faculty Working Papers
The Article offers a new perspective on the way international income tax has developed from its nascency, 85 years ago, to the present day. Its main claim is that, due to the lack of a clear normative tax agenda, trade considerations unduly eroded the income tax base. Such trade considerations highlight the importance of reducing tax obstacles on trade and investment to liberalize and integrate international markets. These considerations penetrated international income tax discourse during the Cold War period, when liberalizing trade was part of a broader western agenda to establish dominance through the liberalization of international markets. The Article …
In Our Opinion… , July 2008, American Institute Of Certified Public Accountants. Audit And Attest Standards Team
In Our Opinion… , July 2008, American Institute Of Certified Public Accountants. Audit And Attest Standards Team
Newsletters
No abstract provided.
Contents [2008, Vol. 35, No. 2]; Statement Of Policy [2008, Vol. 35, No. 2]; Guide For Submitting Manuscripts [2008, Vol. 35, No. 2]; Notes From The Editor, Academy Of Accounting Historians
Contents [2008, Vol. 35, No. 2]; Statement Of Policy [2008, Vol. 35, No. 2]; Guide For Submitting Manuscripts [2008, Vol. 35, No. 2]; Notes From The Editor, 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 Editor, 2007 Manuscript awards, and New edtors (2009-2011).
Market For Luca Pacioli's Summa Arithmetica, Alan Sangster, Gregory N. Stoner, Patricia Mccarthy
Market For Luca Pacioli's Summa Arithmetica, Alan Sangster, Gregory N. Stoner, Patricia Mccarthy
Accounting Historians Journal
This paper looks at an aspect of Luca Pacioli and his Summa Arithmetica that has not previously been explored in detail the market for which he wrote the book. In order to do so, it follows a path identified by two clues in the bookkeeping treatise as to the nature of this market that modern eyes, unaware of how life was in late 15th century Italy, have missed. After discussing the curriculum taught in schools at that time, this paper considers a range of possible markets for which the book may have been written. The paper concludes that it was …
Communicating Internal Control Related Matters Identified In An Audit; Statement On Auditing Standards, 115, American Institute Of Certified Public Accountants. Auditing Standards Board
Communicating Internal Control Related Matters Identified In An Audit; Statement On Auditing Standards, 115, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
No abstract provided.
Focus, Vol. 4 No. 6, November/December 2008, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section
Focus, Vol. 4 No. 6, November/December 2008, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section
Newsletters
No abstract provided.
Focus, Vol. 4 No. 5, September/October 2008, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section
Focus, Vol. 4 No. 5, September/October 2008, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section
Newsletters
No abstract provided.
Planner, Volume 23, Number 1, January-February 2008, American Institute Of Certified Public Accountants (Aicpa)
Planner, Volume 23, Number 1, January-February 2008, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Cpa Client Bulletin, January 2008, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, January 2008, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Focus, Vol. 4 No. 3, May/June 2008, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section
Focus, Vol. 4 No. 3, May/June 2008, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section
Newsletters
No abstract provided.
Focus, Vol. 4 No. 2, March/April 2008, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section
Focus, Vol. 4 No. 2, March/April 2008, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section
Newsletters
No abstract provided.
Practicing Cpa, Vol. 32 No. 1, January 2008, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 32 No. 1, January 2008, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Letter From A Teenage Accounting Clerk In 1846: A Hidden Voice In A Micro-History Of Modern Public Accountancy, T. A. Lee
Accounting Historians Journal
The purpose of this paper is to demonstrate use of archival material to access a hidden voice in accounting history and provide social context in the form of a biographical micro-history of public accountancy. The archival material is a letter written in 1846 by a Scottish teenage public accountancy clerk. An analysis of the letter gives insight to the employment and social life of the clerk in mid-19th century Scotland and also identifies a notorious character in Scottish public accountancy. The paper reveals the importance of social connections, religion, communication, and transport to middle-class Victorian Scots and, more generally, reminds …
Accounting History Announcement: The Sixth Accounting History International Conference: Accounting And The State; Ad Hoc Reviewers [2008], Victoria University Of Wellington. School Of Accounting And Commercial Law School Of Accounting And Commercial Law
Accounting History Announcement: The Sixth Accounting History International Conference: Accounting And The State; Ad Hoc Reviewers [2008], Victoria University Of Wellington. School Of Accounting And Commercial Law School Of Accounting And Commercial Law
Accounting Historians Journal
No abstract provided.
Contents [2008, Vol. 35, No. 1]; Statement Of Policy [2008, Vol. 35, No. 1]; Guide For Submitting Manuscripts [2008, Vol. 35, No. 1], Academy Of Accounting Historians
Contents [2008, Vol. 35, No. 1]; Statement Of Policy [2008, Vol. 35, No. 1]; Guide For Submitting Manuscripts [2008, Vol. 35, No. 1], 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, and Guide for Submitting Manuscripts.
Accounting For The Stamp Act Crisis, Lynne Oats, Pauline Sadler
Accounting For The Stamp Act Crisis, Lynne Oats, Pauline Sadler
Accounting Historians Journal
In 1765, the British Parliament imposed stamp duties on the American colonies, setting in motion the chain of events which ultimately led to the American Revolution. This paper analyzes the practicalities of the Stamp Act to provide insights into the way in which a tax instrument that was successful in one setting failed to achieve similar success in another. The reasons for choosing stamp duties as an appropriate fiscal measure, the colonial reaction to the tax, and the way in which the tax was accounted for by the British government bureaucracy are examined. The paper demonstrates the value of using …
Ledger Of Ann Dewitt Bevier (1762-1834), Early American Estate Manager And Mother, Sally M. Schultz, Joan Hollister
Ledger Of Ann Dewitt Bevier (1762-1834), Early American Estate Manager And Mother, Sally M. Schultz, Joan Hollister
Accounting Historians Journal
The ledger that Ann DeWitt Bevier kept from 1802 until 1813 represents a rich primary source that provides perspective on how a rural agriculturalist and household head interacted with the social and cultural environment in the young American nation. Her accounting records expand the gendered history of economic life by illustrating the life and work of a woman who managed a farm, famÂÂily household, brick kiln, rental property, and investments in financial instruments. The costs of educating her children were also detailed in the ledger, helping to inform us about the educational opportunities for females in early America.
Professional Leadership And Oligarchy: The Case Of The Icaew, Masayoshi Noguchi, John Richard Edwards
Professional Leadership And Oligarchy: The Case Of The Icaew, Masayoshi Noguchi, John Richard Edwards
Accounting Historians Journal
This paper examines the difficulty of achieving representative and effective governance of a professional body. The collective studied for this purpose is the Institute of Chartered Accountants in England and Wales (formed 1880) which, throughout its existence, has possessed the largest membership among British accounting associations. Drawing on the political theory of organization, we will explain why, despite a series of measures taken to make the constitution of its Council more representative between formation date and 1970, the failure of the 1970 scheme for integrating the entire U.K. accountancy profession remained attributable to the detachment of office bearers from their …