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Articles 5911 - 5940 of 17237
Full-Text Articles in Business
Antecedents Of Modern Earnings Management Research: Income Smoothing In Literature, 1954-1965, Dale A. Buckmaster
Antecedents Of Modern Earnings Management Research: Income Smoothing In Literature, 1954-1965, Dale A. Buckmaster
Accounting Historians Journal
An earlier article reviewed income smoothing in literature published up through 1953. This article extends that review through 1965, the year preceding the publication of the first modern empirical earnings management studies. The focus of this article is on the 1964 Gordon article which was the stimulus for those early income smoothing studies that began to appear in 1966 and marked the beginning of modern empiricism in accounting literature. Critical reading of Gordon's article suggests that he drew upon both earlier accounting and economics literature in formulating his theory of income smoothing. Review of the relevant earlier literature demonstrates that …
Informing Historical Research In Accounting And Management: Traditions, Philosophies, And Opportunities, Lee D. Parker
Informing Historical Research In Accounting And Management: Traditions, Philosophies, And Opportunities, Lee D. Parker
Accounting Historians Journal
Historical research in accounting and management, hitherto largely neglected as a field of inquiry by many management and accounting researchers, has experienced a resurgence of interest and activity in research conferences and journals over the past decade. The potential lessons of the past for contemporary issues have been rediscovered, but the way forward is littered with antiquarian narratives, methodologically naive analyses, ideologically driven interpretation and ignorance of the traditions, schools and philosophy of the craft by accounting and management researchers as well as traditional and critical historians themselves. This paper offers an introduction to contributions made to the philosophies and …
Defining Auditor's Responsibilities, Joni J. Young
Defining Auditor's Responsibilities, Joni J. Young
Accounting Historians Journal
This paper explores the efforts of the audit profession to dominate definitions of their roles and responsibilities throughout the last two decades. The paper considers alternative definitions of these roles and responsibilities as forwarded by others and the justifications and defenses provided by auditors to legitimize their conceptions of these matters.
Accounting Historians Journal, 1997, Vol. 24, No. 2 [Whole Issue]
Accounting Historians Journal, 1997, Vol. 24, No. 2 [Whole Issue]
Accounting Historians Journal
December issue
Comment Letters To Proposed Statement On Standards For Attestation Engagements : Management's Discussion And Analysis, American Institute Of Certified Public Accountants. Accounting Standards Board, College Of Charleston, Benjamin Podgor, Arkansas Society Of Certified Public Accountants, V. L. Auld & Associates, Sullivan & Cromwell, American Institute Of Certified Public Accountants. Private Companies Practice Section, New York State Society Of Certified Public Accountants, New Hampshire Society Of Certified Public Accountants, Institute Of Management Accountants, Society Of Louisiana Certified Public Accountants, Lynda Munion Dennis, Air Products, Pennsylvania. Governor's Office, Arthur Andersen, Business And Industry Executive Committee. Professional Issues Subcommittee, New Jersey Society Of Certified Public Accountants, New Jersey. Office Of Legislative Services. Office Of The State Auditor, Price Waterhouse, Deloitte Touche, Massachusetts Society Of Certified Public Accountants, General Electric, Coopers & Lybrand, Grant Thornton, Illinois Certified Public Accountants Society. Committee On Auditing Services, Texas Society Of Certified Public Accountants. Houston Chapter, Association For Investment Management And Research, Ernst & Young, Financial Executives Institute, Corning, Robert Morris Associates. Accounting Policy Committee, Securities Industry Association. Capital Markets Committee, American Bar Association. Section Of Business Law
Comment Letters To Proposed Statement On Standards For Attestation Engagements : Management's Discussion And Analysis, American Institute Of Certified Public Accountants. Accounting Standards Board, College Of Charleston, Benjamin Podgor, Arkansas Society Of Certified Public Accountants, V. L. Auld & Associates, Sullivan & Cromwell, American Institute Of Certified Public Accountants. Private Companies Practice Section, New York State Society Of Certified Public Accountants, New Hampshire Society Of Certified Public Accountants, Institute Of Management Accountants, Society Of Louisiana Certified Public Accountants, Lynda Munion Dennis, Air Products, Pennsylvania. Governor's Office, Arthur Andersen, Business And Industry Executive Committee. Professional Issues Subcommittee, New Jersey Society Of Certified Public Accountants, New Jersey. Office Of Legislative Services. Office Of The State Auditor, Price Waterhouse, Deloitte Touche, Massachusetts Society Of Certified Public Accountants, General Electric, Coopers & Lybrand, Grant Thornton, Illinois Certified Public Accountants Society. Committee On Auditing Services, Texas Society Of Certified Public Accountants. Houston Chapter, Association For Investment Management And Research, Ernst & Young, Financial Executives Institute, Corning, Robert Morris Associates. Accounting Policy Committee, Securities Industry Association. Capital Markets Committee, American Bar Association. Section Of Business Law
Statements on Auditing Standards
No abstract provided.
Evolution Of Professional Enforcement In Texas : An Examination Of Violations And Sanctions, Mary E. Harston, Sandra T. Welch
Evolution Of Professional Enforcement In Texas : An Examination Of Violations And Sanctions, Mary E. Harston, Sandra T. Welch
Accounting Historians Journal
The purpose of this paper is to examine the enforcement of the Texas Rules of Professional Conduct (Rules) from 1946 to 1978. This period encompasses the early regulation of the Texas accounting profession after the passage of the Texas Public Accountancy Act (Act) in 1945. The Act and accompanying Rules remained in effect until 1979, when the Texas legislature enacted new accountancy legislation which inaugurated a more regulatory era. Results indicate that enforcement of the Rules of Conduct was a process evolving over time as both the state and professional political systems impacted the behavior of the Texas State Board …
Cpa Expert 1997 Fall, American Institute Of Certified Public Accountants
Cpa Expert 1997 Fall, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Cpa Expert 1997 Spring, American Institute Of Certified Public Accountants
Cpa Expert 1997 Spring, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Cpa Letter, 1997, American Institute Of Certified Public Accountants
Cpa Letter, 1997, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
In Our Opinion… , Vol. 13 No. 1, January 1997, American Institute Of Certified Public Accountants. Audit Standards Team
In Our Opinion… , Vol. 13 No. 1, January 1997, American Institute Of Certified Public Accountants. Audit Standards Team
Newsletters
No abstract provided.
Codification Of Statements On Auditing Standards, Numbers 1 To 82 (1997), American Institute Of Certified Public Accountants (Aicpa)
Codification Of Statements On Auditing Standards, Numbers 1 To 82 (1997), American Institute Of Certified Public Accountants (Aicpa)
Statements on Auditing Standards
No abstract provided.
Cpa Expert 1997 Winter, American Institute Of Certified Public Accountants
Cpa Expert 1997 Winter, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
In Our Opinion… , Vol. 13 No. 2, April 1997, American Institute Of Certified Public Accountants. Audit Standards Team
In Our Opinion… , Vol. 13 No. 2, April 1997, American Institute Of Certified Public Accountants. Audit Standards Team
Newsletters
No abstract provided.
In Our Opinion… , Vol. 13 No. 3, July 1997, American Institute Of Certified Public Accountants. Audit Standards Team
In Our Opinion… , Vol. 13 No. 3, July 1997, American Institute Of Certified Public Accountants. Audit Standards Team
Newsletters
No abstract provided.
In Our Opinion… , Vol. 13 No. 4, October 1997, American Institute Of Certified Public Accountants. Audit And Attest Standards Team
In Our Opinion… , Vol. 13 No. 4, October 1997, American Institute Of Certified Public Accountants. Audit And Attest Standards Team
Newsletters
No abstract provided.
Practicing Cpa, Vol. 21 No. 1, January 1997, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 21 No. 1, January 1997, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Planner, Volume 11, Number 5, December-January 1997, American Institute Of Certified Public Accountants (Aicpa)
Planner, Volume 11, Number 5, December-January 1997, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Establishing An Understanding With The Client; Statement On Auditing Standards, 083, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Establishing An Understanding With The Client; Statement On Auditing Standards, 083, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
This Statement amends Statement on Auditing Standards (SAS) No. 1, Codification of Auditing Standards and Procedures (AICPA, Professional Standards, vol. 1, AU sec. 310, "Relationship Between the Auditor's Appointment and Planning"), to incorporate guidance about auditors establishing an understanding with the client regarding the services to be performed. This Statement also renames the title of AU sec. 310 to Appointment of the Independent Auditor. This Statement is effective for engagements for periods ending on or after June 15, 1998. Earlier application is permitted.
Management Representations; Statement On Auditing Standards, 085, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Management Representations; Statement On Auditing Standards, 085, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
This section establishes a requirement that the independent auditor obtain written representations from management as a part of an audit of financial statements performed in accordance with generally accepted auditing standards and provides guidance concerning the representations to be obtained.
Archival Researchers: An Endangered Species?, Richard K. Fleischman, Thomas N. Tyson
Archival Researchers: An Endangered Species?, Richard K. Fleischman, Thomas N. Tyson
Accounting Historians Journal
In recent years accounting historiography has been enriched by a considerable volume of debate surrounding the chronology and evolution of accounting theory and practice. By virtue of their attempts to explain the processes of change, accounting historians have become identified with a paradigm or world view that constitutes the theoretical context within which their research findings are couched. Scholars have either self-avowed their paradigmatic affiliations or have had their work so classified in the writings of others. Fleischman et al. [1996a], for example, trichotomized the field of industrial revolution cost accounting into three "schools": the Neoclassical (economic rationalist), the Foucauldian, …
Annual Report 1996-1997, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board
Annual Report 1996-1997, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board
AICPA Annual Reports
No abstract provided.
Employee Benefit Plans Industry Developments - 1997; Audit Risk Alerts, American Institute Of Certified Public Accountants
Employee Benefit Plans Industry Developments - 1997; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
High-Technology Industry Developments - 1997/98; Audit Risk Alerts, American Institute Of Certified Public Accountants
High-Technology Industry Developments - 1997/98; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Accounting Trends And Techniques, 51st Annual Survey, 1997 Edition, American Institute Of Certified Public Accountants
Accounting Trends And Techniques, 51st Annual Survey, 1997 Edition, American Institute Of Certified Public Accountants
Accounting Trends and Techniques
No abstract provided.
Registration Of Confidential Corporate Tax Shelters., American Institute Of Certified Public Accountants (Aicpa)
Registration Of Confidential Corporate Tax Shelters., American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Committees, 1997-98: Officers, Board Of Directors, Council, Boards And Committees, State Cpa Societies, Dates Of Board, Council, And Annual Member Meetings, American Institute Of Certified Public Accountants
Aicpa Committees, 1997-98: Officers, Board Of Directors, Council, Boards And Committees, State Cpa Societies, Dates Of Board, Council, And Annual Member Meetings, American Institute Of Certified Public Accountants
AICPA Committees
No abstract provided.
Minority Initiatives Committee, American Institute Of Certified Public Accountants. Minorities Initiatives Committee
Minority Initiatives Committee, American Institute Of Certified Public Accountants. Minorities Initiatives Committee
AICPA Committees
No abstract provided.
Intellectual Capital And Human Resources Issues In The Big 6, American Institue Of Certified Public Accountants. Women And Family Issues Executive Committee
Intellectual Capital And Human Resources Issues In The Big 6, American Institue Of Certified Public Accountants. Women And Family Issues Executive Committee
AICPA Committees
No abstract provided.
Final Report From The Aicpa/Nasba Joint Committee On Regulation Of The Profession, Aicpa/Nasba Joint Committee On Regulation Of The Profession, National Association Of State Boards Of Accountancy, American Institute Of Certified Public Accountants (Aicpa)
Final Report From The Aicpa/Nasba Joint Committee On Regulation Of The Profession, Aicpa/Nasba Joint Committee On Regulation Of The Profession, National Association Of State Boards Of Accountancy, American Institute Of Certified Public Accountants (Aicpa)
AICPA Committees
No abstract provided.
Common Interest Realty Associations Industry Developments - 1997/98; Audit Risk Alerts, American Institute Of Certified Public Accountants
Common Interest Realty Associations Industry Developments - 1997/98; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.