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Articles 4561 - 4590 of 17237
Full-Text Articles in Business
Academy Of Accounting Historians: Application For 2002 Membership; Application For 2002 Membership, Academy Of Accounting Historians
Academy Of Accounting Historians: Application For 2002 Membership; Application For 2002 Membership, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Accounting Historians Journal, 2002, Vol. 29, No. 1 [Whole Issue]
Accounting Historians Journal, 2002, Vol. 29, No. 1 [Whole Issue]
Accounting Historians Journal
June issue
Contents [2002, Vol. 29, No. 2]; Statement Of Policy [2002, Vol. 29, No. 2]; Guide For Submitting Manuscripts [2002, Vol. 29, No. 2], Academy Of Accounting Historians
Contents [2002, Vol. 29, No. 2]; Statement Of Policy [2002, Vol. 29, No. 2]; Guide For Submitting Manuscripts [2002, Vol. 29, No. 2], 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.
Comparative Study Of Accounting Adaptation: China And Japan During The Nineteenth Century, Pak K. Auyeung
Comparative Study Of Accounting Adaptation: China And Japan During The Nineteenth Century, Pak K. Auyeung
Accounting Historians Journal
This study attempts to examine why western accounting was adopted in one Asian country, Japan, and not in another, China, when modern accounting methods were brought to the East during the mid-19th century. The explanation offered is socio-cultural. China was characterized by centralized political power, a society resistant to change, an anti-merchant policy and narrow-based learning. In contrast, Japan had dispersed structures of political power, a society receptive to change, a pro-merchant policy and broad-based learning. In China, the emphasis was to preserve harmony and integration in accord with mainstream Chinese ideology which had created a highly stable and tradition-oriented …
Privatization And Management Accounting Systems Change: The Case Of The 19th Century Spanish Tobacco Monopoly, Marta Macias
Privatization And Management Accounting Systems Change: The Case Of The 19th Century Spanish Tobacco Monopoly, Marta Macias
Accounting Historians Journal
This paper examines changes to the accounting system of the Spanish tobacco monopoly in 1887, following the decision by the state to lease the publicly owned and state-run monopoly to a private-sector company. The switch to private-sector management generated a fundamental change in the demands made of the accounting system. As a result, double-entry bookkeeping and a new method of calculating costs were implemented. The paper discusses the motives behind the design of the new accounting system and its consequences using the framework provided by agency theory. It highlights the need to consider the role of the capital structure of …
Personal Account Books Of Sir Walter Scott, Sam Mckinstry, Marie Fletcher
Personal Account Books Of Sir Walter Scott, Sam Mckinstry, Marie Fletcher
Accounting Historians Journal
This study examines the personal account books of Sir Walter Scott, the world-renowned Scottish author, a topic not explored before by Scott scholars or accounting historians. It sets the account books in the context of Scott's accounting education and experience, which took place at the time of the Scottish Enlightenment, an 18th century movement which saw a great flowering of writings on accountancy in Scotland as well as considerable progress in the arts and sciences. The style, layout and content of the account books is also studied from the point of view of elucidating Scott's domestic financial arrangements and expenditure …
Professional Dominance: The Relationship Between Financial Accounting And Managerial Accounting, 1926-1986, Alan John Richardson
Professional Dominance: The Relationship Between Financial Accounting And Managerial Accounting, 1926-1986, Alan John Richardson
Accounting Historians Journal
This paper examines the relationship between financial and managerial accounting as reflected in articles, editorials and letters to the editor published in Cost and Management, the Canadian trade magazine for management accountants, between 1926 and 1986. It has been claimed that during this period management accounting techniques lost their relevance to manufacturers, in part, due to the dominance of financial accounting over managerial accounting. This is also the period in which management accounting struggled to become recognized as a profession distinct from financial accounting. The analysis thus focuses on the jurisdictional dispute between financial and managerial accounting and the mechanisms …
Henry Rand Hatfield And Accounting Biography, Tom Lee
Henry Rand Hatfield And Accounting Biography, Tom Lee
Accounting Historians Journal
The paper reasserts the importance of biographical research in accounting history by reference to Stephen Zeff's book on Henry Rand Hatfield. It illustrates that depth studies of individual actors offers compelling insights to the history of accounting theory, practices and institutions. Biography also has the capacity to reveal insights which have a bearing on modern day issues.
Historian As Auditor: Facts, Judgments And Evidence, Christopher J. Napier
Historian As Auditor: Facts, Judgments And Evidence, Christopher J. Napier
Accounting Historians Journal
Both history and auditing are evidence-based practices. Accounting historians, who may be skilled in audit as well as historical research, may have special insights into how sources provide evidence to support judgments and opinions. Considerations of evidence by theorists of history may be of relevance to theorists of auditing, and vice versa. The work in this area of recent historiographers Richard Evans, Keith Jenkins and Behan McCullagh is reviewed. McCullagh's claim that fairness as well as truth is central to making historical judgments is shown to resonate with the work of auditors and hence is of particular significance to historians …
Noticeboard [2002, Vol. 29, No. 2], Academy Of Accounting Historians
Noticeboard [2002, Vol. 29, No. 2], Academy Of Accounting Historians
Accounting Historians Journal
Announcements include: New mailing address, The Accounting Historians Journal has moved; Call for papers, The Acounting Historians Journal; Call for Papers, Accounting, Business & Financial History; Call for papers, 10th World congress of Accounting Historians; Call for papers, 7th Interdisciplinary Perspectives on Accounting Conference 13-16th 2003; Table of contents for Accounting and Business research, Vol. 32, no. 1 (2002); Accounting and Business Research, Vol. 32, no. 2 (2002)
Accounting Historians Journal, 2002, Vol. 29, No. 2 [Whole Issue]
Accounting Historians Journal, 2002, Vol. 29, No. 2 [Whole Issue]
Accounting Historians Journal
December issue
Tax Section Newsletter, January 2002, American Institute Of Certified Public Accountants. Tax Section
Tax Section Newsletter, January 2002, American Institute Of Certified Public Accountants. Tax Section
Newsletters
No abstract provided.
Tax Fairness In Eleventh Century England, John Mcdonald
Tax Fairness In Eleventh Century England, John Mcdonald
Accounting Historians Journal
Alongside the Roman census from Augustus' time and the ecclesiastical surveys or polyptychs of the 8th and 9th century Carolingian kingdoms, the Domesday Survey of 1086 occupies a most significant place in accounting history. Domesday Book, the outcome of the Survey, lists the incomes, tax assessments, wealth and resources of most estates in England and was used as a working accounting document by the monarch and public officials to raise taxes, distribute resources and consolidate power. Although the Domesday document itself survives, many details of its construction and use have been lost in the mists of time. This paper describes …
Legitimizing Power Of Financial Statements In The Salvation Army In England, 1865-1892, Helen Irvine
Legitimizing Power Of Financial Statements In The Salvation Army In England, 1865-1892, Helen Irvine
Accounting Historians Journal
Since its inception the Salvation Army has relied heavily on external funds to survive. There is evidence to suggest that at the time of its founding, in 19th century England, and in its early years, financial statements played a powerful legitimizing role. This was crucial to an organization like The Salvation Army, newly formed and in desperate need of funds. This view is consistent with institutional theory, which emphasizes the importance of such legitimacy. However, it challenges the notion, prevalent in academic literature on accounting in religious organizations, that there is a resistance to the use of accounting as a …
Accounting And Redistribution: The Palace And Mortuary Cult In The Middle Kingdom, Ancient Egypt, Mahmoud Ezzamel
Accounting And Redistribution: The Palace And Mortuary Cult In The Middle Kingdom, Ancient Egypt, Mahmoud Ezzamel
Accounting Historians Journal
This paper examines detailed historical material drawn from primary sources to explore the role of accounting practices in the functioning of several key stages of the redistributive economy of the Middle Kingdom, ancient Egypt. First, the paper attends to the role of accounting in securing a regular flow of commodities to the state, in the form of taxation in kind. The historical material suggests clearly that accounting practices played a crucial role in levying and collecting precise tax liabilities, and in monitoring the storing of commodities in state granaries and storehouses. The second level of analysis is concerned with the …
Cpa Client Bulletin, January 2002, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, January 2002, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Audit Documentation; Statement On Auditing Standards, 096, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Audit Documentation; Statement On Auditing Standards, 096, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
The auditor should prepare and maintain audit documentation, the form and content of which should be designed to meet the circumstances of the particular audit engagement. Audit documentation is the principal record of auditing procedures applied, evidence obtained, and conclusions reached by the auditor in the engagement. The quantity, type, and content of audit documentation are matters of the auditor's professional judgment.
Academy Of Accounting Historians: Application For 2002 Membership; Application For 2002 Membership, Academy Of Accounting Historians
Academy Of Accounting Historians: Application For 2002 Membership; Application For 2002 Membership, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Cpa Letter, 2002, American Institute Of Certified Public Accountants
Cpa Letter, 2002, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Accounting Trends And Techniques, 56th Annual Survey, 2002 Edition, American Institute Of Certified Public Accountants
Accounting Trends And Techniques, 56th Annual Survey, 2002 Edition, American Institute Of Certified Public Accountants
Accounting Trends and Techniques
No abstract provided.
Amendment To Statement On Auditing Standards No. 50, Reports On The Application Of Accounting Principles; Statement On Auditing Standards, 097, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Amendment To Statement On Auditing Standards No. 50, Reports On The Application Of Accounting Principles; Statement On Auditing Standards, 097, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
This amendment revises Statement on Auditing Standards (SAS) No. 50, Reports on the Application of Accounting Principles (AICPA, Professional Standards, vol. 1, AU sec. 625), to prohibit an accountant from providing a written report on the application of accounting principles not involving facts and circumstances of a specific entity. The new language is shown in boldface italics and deleted language is shown by strikethrough.
Cpa Expert 2002 Summer, American Institute Of Certified Public Accountants
Cpa Expert 2002 Summer, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Cpa Expert 2002 Winter, American Institute Of Certified Public Accountants
Cpa Expert 2002 Winter, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
In Our Opinion… , Vol. 18 No. 1, January 2002, American Institute Of Certified Public Accountants. Audit And Attest Standards Group
In Our Opinion… , Vol. 18 No. 1, January 2002, American Institute Of Certified Public Accountants. Audit And Attest Standards Group
Newsletters
No abstract provided.
In Our Opinion… , Vol. 18 No. 2, April 2002, American Institute Of Certified Public Accountants. Audit And Attest Standards Group
In Our Opinion… , Vol. 18 No. 2, April 2002, American Institute Of Certified Public Accountants. Audit And Attest Standards Group
Newsletters
No abstract provided.
In Our Opinion… , Vol. 18 No. 3, July 2002, American Institute Of Certified Public Accountants. Audit And Attest Standards Group
In Our Opinion… , Vol. 18 No. 3, July 2002, American Institute Of Certified Public Accountants. Audit And Attest Standards Group
Newsletters
No abstract provided.
In Our Opinion… , Vol. 18 No. 4, October 2002, American Institute Of Certified Public Accountants. Audit And Attest Standards Group
In Our Opinion… , Vol. 18 No. 4, October 2002, American Institute Of Certified Public Accountants. Audit And Attest Standards Group
Newsletters
No abstract provided.
Planner, Volume 16, Number 5, January-February 2002, American Institute Of Certified Public Accountants (Aicpa)
Planner, Volume 16, Number 5, January-February 2002, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Cpa Client Tax Letter, January/February/March 2002, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Tax Letter, January/February/March 2002, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Omnibus Statement On Auditing Standards--2002; Statement On Auditing Standards, 098, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Omnibus Statement On Auditing Standards--2002; Statement On Auditing Standards, 098, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
Amendment to Statement on Auditing Standards No. 95, Generally Accepted Auditing Standards, AICPA, Professional Standards, vol. 1, AU sec. 150.05; amendment to SAS No. 25, The Relationship of Generally Accepted Auditing Standards to Quality Control Standards, AICPA, Professional Standards, vol. 1, AU sec. 161.02 and.03; amendment to SAS No. 47, Audit Risk and Materiality in Conducting an Audit, AICPA, Professional Standards, vol. 1, AU sec. 312.34-.41; amendment to SAS No. 70, Service Organizations, AICPA, Professional Standards, vol. 1, AU sec. 324, and rescindment of Interpretation No. 6, "Responsibilities of Service Organizations and Service Auditors With Respect to Subsequent Events in …