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Articles 3781 - 3810 of 17237
Full-Text Articles in Business
Auditor's Communication With Those Charged With Governance; Statement On Auditing Standards, 114, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditor's Communication With Those Charged With Governance; Statement On Auditing Standards, 114, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
No abstract provided.
It's Oysters, Dear! Professor Carnegie's Prescription And The Seeming Fate Of Accounting History In The United States, Vaughan S. Radcliffe
It's Oysters, Dear! Professor Carnegie's Prescription And The Seeming Fate Of Accounting History In The United States, Vaughan S. Radcliffe
Accounting Historians Journal
No abstract provided.
Accounting Historians Journal, 2006, Vol. 33, No. 2 [Whole Issue]
Accounting Historians Journal, 2006, Vol. 33, No. 2 [Whole Issue]
Accounting Historians Journal
December issue
Agency Activism As A New Way Of Life: Administrative Modification Of The Internal Revenue Code Through Limited Issue Focused Examinations, W Edward Afield
Agency Activism As A New Way Of Life: Administrative Modification Of The Internal Revenue Code Through Limited Issue Focused Examinations, W Edward Afield
Faculty Publications By Year
In the name of increasing efficiency and better utilizing limited resources, the IRS has begun to adopt audit policies that overly favor taxpayers and greatly hinder the IRS’s ability to perform thorough audits. Highlighting this trend is a relatively new audit technique used by the Large to Mid-Size Business Division (LMSB), known as the Limited Issue Focused Examination (LIFE) Process. Under LIFE, the LMSB has attempted to involve taxpayers in the audit process by sharing responsibility for timely completion of the audit and has attempted to streamline the audit by reducing the scope of issues examined and applying materiality thresholds …
Forensic Procedures And Specialists: Useful Tools And Techniques, American Institute Of Certified Public Accountants. Forensic & Litigation Services Committee. Fraud Task Force
Forensic Procedures And Specialists: Useful Tools And Techniques, American Institute Of Certified Public Accountants. Forensic & Litigation Services Committee. Fraud Task Force
AICPA Committees
No abstract provided.
Aicpa Committee Handbook For 2005, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Committee Handbook For 2005, American Institute Of Certified Public Accountants (Aicpa)
AICPA Committees
No abstract provided.
Calculating Intellectual Property Infringement Damages; Aicpa Practice Aid Series 06-1, Daniel L. L. Jackson, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section
Calculating Intellectual Property Infringement Damages; Aicpa Practice Aid Series 06-1, Daniel L. L. Jackson, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section
Guides, Handbooks and Manuals
No abstract provided.
Adviser's Guide To Family Business Succession Planning, Edward Mendlowitz 1942-
Adviser's Guide To Family Business Succession Planning, Edward Mendlowitz 1942-
Guides, Handbooks and Manuals
No abstract provided.
Depository And Lending Institutions: Banks And Savings Institutions, Credit Unions, Finance Companies And Mortgage Companies, With Conforming Changes As Of May 1, 2006; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Guides Combination Task Force
Depository And Lending Institutions: Banks And Savings Institutions, Credit Unions, Finance Companies And Mortgage Companies, With Conforming Changes As Of May 1, 2006; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Guides Combination Task Force
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Assessing And Responding To Audit Risk In A Financial Statement Audit; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Risk Assessment Audit Guide Task Force
Assessing And Responding To Audit Risk In A Financial Statement Audit; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Risk Assessment Audit Guide Task Force
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Employee Benefit Plans With Conforming Changes As Of March 1, 2006; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee
Employee Benefit Plans With Conforming Changes As Of March 1, 2006; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklists And Illustrative Financial Statements For Depository And Lending Institutions : A Financial Accounting And Reporting Practice Aid, June 2006 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Karin Glupe, Julie Gould
Checklists And Illustrative Financial Statements For Depository And Lending Institutions : A Financial Accounting And Reporting Practice Aid, June 2006 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Karin Glupe, Julie Gould
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Guide To Financial Statement Analysis : Basis For Management Advice, Wallace N. Davidson, James L. Mcdonald
Guide To Financial Statement Analysis : Basis For Management Advice, Wallace N. Davidson, James L. Mcdonald
Guides, Handbooks and Manuals
No abstract provided.
Managing Your Tax Season, Edward Mendlowitz, American Institute Of Certified Public Accountants. Pcps Executive Committee
Managing Your Tax Season, Edward Mendlowitz, American Institute Of Certified Public Accountants. Pcps Executive Committee
Guides, Handbooks and Manuals
No abstract provided.
Cpa's Handbook Of Fraud And Commercial Crime Prevention, Tedd Avey, Ted Baskerville, Alan Brill
Cpa's Handbook Of Fraud And Commercial Crime Prevention, Tedd Avey, Ted Baskerville, Alan Brill
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Audit And Accounting Manual : Nonauthoritative Technical Practice Aids, As Of July 1, 2006, Karin Glupe, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Audit And Accounting Manual : Nonauthoritative Technical Practice Aids, As Of July 1, 2006, Karin Glupe, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Audit And Accounting Manual As Of July 1, 2006 : Nonauthoritative Technical Practice Aid, Karen Glupe, American Institute Of Certified Public Accountants. Accounting And Auditing Publications
Aicpa Audit And Accounting Manual As Of July 1, 2006 : Nonauthoritative Technical Practice Aid, Karen Glupe, American Institute Of Certified Public Accountants. Accounting And Auditing Publications
Guides, Handbooks and Manuals
No abstract provided.
Tpa 1500.06: Application Of Fasb Interpretation No. 46(R), Consolidation Of Variable Interest Entities, To Income Tax Basis Financial Statements, American Institute Of Certified Public Accountants (Aicpa)
Tpa 1500.06: Application Of Fasb Interpretation No. 46(R), Consolidation Of Variable Interest Entities, To Income Tax Basis Financial Statements, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Independence Compliance : Checklists And Tools For Complying With Aicpa And Gao Independence Requirements;, Catherine R. Allen, Karin Glupe, Robert Durak
Independence Compliance : Checklists And Tools For Complying With Aicpa And Gao Independence Requirements;, Catherine R. Allen, Karin Glupe, Robert Durak
Guides, Handbooks and Manuals
No abstract provided.
Independence Compliance : Checklists And Tools For Complying With Aicpa, Sec, And Pcaob Independence Requirements;, Catherine R. Allen, Karin Glupe, Robert Durak
Independence Compliance : Checklists And Tools For Complying With Aicpa, Sec, And Pcaob Independence Requirements;, Catherine R. Allen, Karin Glupe, Robert Durak
Guides, Handbooks and Manuals
No abstract provided.
Calculating Lost Profits; Practice Aid 06-4, Richard A. Pollack, American Institute Of Certified Public Accountants. Business Valuation And Forensic And Litigation Services Section
Calculating Lost Profits; Practice Aid 06-4, Richard A. Pollack, American Institute Of Certified Public Accountants. Business Valuation And Forensic And Litigation Services Section
Guides, Handbooks and Manuals
No abstract provided.
Preparing Financial Models; Aicpa Practice Aid Series 06-2, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section
Preparing Financial Models; Aicpa Practice Aid Series 06-2, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section
Guides, Handbooks and Manuals
No abstract provided.
The Elimination Of The Federal Tax Deductibility Of State And Local Taxes: Possible Effects On State And Local Tax Structures, John M. Foster
The Elimination Of The Federal Tax Deductibility Of State And Local Taxes: Possible Effects On State And Local Tax Structures, John M. Foster
MPA/MPP/MPFM Capstone Projects
Through the use of intermediaries such as elected officials and hired advocates, people choose the level of resources that will be used for public goods and services, as well as the manner in which those resources will be used. They also decide how these goods and services will be financed. The extent to which governments utilize taxes on income, wealth, and consumption is guided by considerations of political factors, equity, administrative costs, revenue adequacy, and the effects of the tax system on allocative efficiency. Incentives that are embedded in the federal tax system may also influence state and local tax …
Proposed Statement On Standards Of Attestation Engagements : Ssae Hierarchy;Ssae Hierarchy; Exposure Draft (American Institute Of Certified Public Accountants), 2006, July 25, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Standards Of Attestation Engagements : Ssae Hierarchy;Ssae Hierarchy; Exposure Draft (American Institute Of Certified Public Accountants), 2006, July 25, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The proposed SSAE: 1. Identifies the body of attest literature. 2. Clarifies the authority of attest publications issued by the AICPA and others. 3. Specifies which attest publications the practitioner must comply with and those he or she should be aware of when conducting an attest engagement. 4. Amends the 11 attestation standards to conform them with the use of terms established in SSAE No. 13, Defining Professional Requirements in Statements on Standards for Attestation Engagements.
Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 2006, Sept. 8, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 2006, Sept. 8, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
Consistent with the original proposal issued in September 2005, the proposed interpretation states that independence would not be impaired if a member and the client agree that the unsuccessful party in a lawsuit or alternative dispute resolution (ADR) proceeding between them will pay the legal fees and expenses of the successful party. The proposed interpretation retains the conclusion that an indemnification or limitation of liability provision related to nonattest services performed for an attest client (that is, where the provision relates only to the nonattest services engagement and not the attest engagement) would not impair a member’s independence with respect …
Proposed Statement On Standards For Accounting And Review Services : Elimination Of Certain References To Statements On Auditing Standards And Incorporation Of Appropriate Guidance Into Statements On Standards For Accounting And Review Services;Elimination Of Certain References To Statements On Auditing Standards And Incorporation Of Appropriate Guidance Into Statements On Standards For Accounting And Review Services; Exposure Draft (American Institute Of Certified Public Accountants), 2006, Dec. 1, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Proposed Statement On Standards For Accounting And Review Services : Elimination Of Certain References To Statements On Auditing Standards And Incorporation Of Appropriate Guidance Into Statements On Standards For Accounting And Review Services;Elimination Of Certain References To Statements On Auditing Standards And Incorporation Of Appropriate Guidance Into Statements On Standards For Accounting And Review Services; Exposure Draft (American Institute Of Certified Public Accountants), 2006, Dec. 1, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Exposure Drafts, Comment Letters, and Statements of Position
The proposed Statement would amend AR sections 100, 200, 300, and 400. In addition, the following Interpretations are anticipated to be affected: Withdraw Interpretation No. 4, “Discovery of Information After the Date of the Accountant’s Report,†of AR section 100. Amend Interpretation No. 11, “Reporting on Uncertainties†by eliminating the reference to SAS No. 59, The Auditor’s Consideration of an Entity’s Ability to Continue as a Going Concern and incorporating guidance specific to compilation and review engagements. Conform Interpretation No. 15, “Differentiating a Financial Statement Presentation From a Trial Balance,†of AR section 100 by deleting the “typical titles†for …
Aicpa Professional Standards: Statement On Responsibilities In Personal Financial Planning Practice As Of June 1, 2006, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee
Aicpa Professional Standards: Statement On Responsibilities In Personal Financial Planning Practice As Of June 1, 2006, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee
AICPA Professional Standards
No abstract provided.
Proposed Statement On Auditing Standards : The Auditor's Communication With Those Charged With Governance;Auditor's Communication With Those Charged With Governance; Exposure Draft (American Institute Of Certified Public Accountants), 2006, March 10, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : The Auditor's Communication With Those Charged With Governance;Auditor's Communication With Those Charged With Governance; Exposure Draft (American Institute Of Certified Public Accountants), 2006, March 10, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
This exposure draft introduces a proposed Statement on Auditing Standards (SAS) that will replace SAS No. 61, Communication With Audit Committees, as amended. This proposed SAS establishes standards and provides guidance to an auditor on matters to be communicated with those charged with governance.
Proposed Statement On Standards For Attestation Engagements: Reporting On An Entity's Internal Control Over Financial Reporting (To Supersede Chapter 5,"Reporting On An Entity's Internal Control Over Financial Reporting," Of Statement On Standards For Attestation Engagements No. 10, Attestation Standards: Revision And Recodification, As Amended);Reporting On An Entity's Internal Control Over Financial Reporting; Exposure Draft (American Institute Of Certified Public Accountants), 2006, Jan. 19, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Standards For Attestation Engagements: Reporting On An Entity's Internal Control Over Financial Reporting (To Supersede Chapter 5,"Reporting On An Entity's Internal Control Over Financial Reporting," Of Statement On Standards For Attestation Engagements No. 10, Attestation Standards: Revision And Recodification, As Amended);Reporting On An Entity's Internal Control Over Financial Reporting; Exposure Draft (American Institute Of Certified Public Accountants), 2006, Jan. 19, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
This Statement establishes standards and provides guidance to a practitioner reporting on an entity's internal control over financial reporting (or on an assertion thereon)1,2 as of a point in time or for a period.3 Guidance is provided on examining: a. The design and operating effectiveness of an entity's internal control. b. The design and operating effectiveness of the internal control of a component of an entity, for example, an operating division of an entity or its accounts receivable function. (See paragraph 247.) c. The effectiveness of the design of an entity's internal control, including internal control that has not yet …
Proposed Statement On Auditing Standards : Omnibus--2006;Omnibus--2006 ; Exposure Draft (American Institute Of Certified Public Accountants), 2006, July 25, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Omnibus--2006;Omnibus--2006 ; Exposure Draft (American Institute Of Certified Public Accountants), 2006, July 25, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
1. The proposed SAS Omnibus will amend the general and reporting standards that were not amended by SAS No. 105. The proposed SAS Omnibus will also amend those SASs that quote the 10 standards to conform them with the changes in SAS No. 105 and to the changes proposed in this Statement. 2. The proposed amendment to SAS No. 99, Consideration of Fraud in a Financial Statement Audit, adds a footnote to SAS No. 99 that provides a clear link between the auditor’s consideration of fraud and the auditor’s assessment of risk and the auditor’s procedures in response to those …