Open Access. Powered by Scholars. Published by Universities.®
- Institution
-
- University of Mississippi (16507)
- San Jose State University (125)
- Universitas Indonesia (62)
- Singapore Management University (40)
- Lingnan University (18)
-
- University of Dar es Salaam (17)
- Technological University Dublin (14)
- University of Nevada, Las Vegas (14)
- Old Dominion University (13)
- W.E. Upjohn Institute for Employment Research (13)
- Central Bank of Nigeria (12)
- Northwestern Pritzker School of Law (12)
- University of Kentucky (12)
- West Chester University (12)
- Claremont Colleges (11)
- University of New Hampshire (11)
- Chapman University (10)
- Duke Law (10)
- University of Northern Iowa (10)
- Portland State University (9)
- De La Salle University (8)
- Syracuse University (8)
- University of Arkansas, Fayetteville (8)
- University of Malaya (8)
- Institute of Business Administration (7)
- University of Michigan Law School (7)
- University of Nebraska - Lincoln (7)
- Central Washington University (6)
- Johnson & Wales University (6)
- Kennesaw State University (6)
- Keyword
-
- Accounting -- Law and Legislation -- Periodicals (883)
- Taxation -- Law and legislation -- United States (797)
- Etc (521)
- Manuals (484)
- Accounting -- Periodicals; Tax planning -- Periodicals (375)
-
- Ross (364)
- Accounting firms -- Management (340)
- Questions (248)
- Income tax -- United States (231)
- Accounting -- Bibliographies (220)
- Touche (201)
- Taxation -- United States (191)
- Etc. (190)
- Accounting -- Examinations (188)
- Auditing -- Standards -- United States (183)
- Finance (174)
- Bailey & Smart. New York Office; Touche (157)
- Bailey & Smart. Detroit Office; Touche (151)
- Laws (146)
- Bailey & Smart. Chicago Office; Touche (145)
- Estate planning -- United States (135)
- Bailey & Smart. San Francisco Office; Touche (126)
- Auditing (123)
- Financial planners -- United States -- Periodicals; Finance (121)
- Personal -- United States -- Periodicals; Tax Planning -- United States -- Periodicals (121)
- Bailey & Smart. Los Angeles Office; Touche (118)
- Bailey & Smart. Minneapolis Office; Touche (118)
- Bailey & Smart. Boston Office; Touche (117)
- Bailey & Smart. Dayton Office; Touche (117)
- Tax administration and procedure -- United States (117)
- Publication Year
- Publication
-
- Newsletters (2384)
- Tax Adviser (2054)
- Haskins and Sells Publications (1780)
- Guides, Handbooks and Manuals (1414)
- Industry Guides (AAGs), Risk Alerts, and Checklists (1206)
-
- Accounting Historians Notebook (950)
- Accounting Historians Journal (892)
- Touche Ross Publications (845)
- Association Sections, Divisions, Boards, Teams (765)
- Exposure Drafts, Comment Letters, and Statements of Position (688)
- Journal of Accountancy (552)
- AICPA Committees (428)
- AICPA Professional Standards (338)
- Federal Publications (298)
- AICPA Annual Reports (281)
- Woman C.P.A. (274)
- Proceedings of the University of Kansas Symposium on Auditing Problems (195)
- Individual and Corporate Publications (184)
- American Institute of Accountants (170)
- Statements on Auditing Standards (148)
- Examinations and Study (133)
- The Pace Student (133)
- State Publications (96)
- The Contemporary Tax Journal (95)
- Accounting Trends and Techniques (93)
- Issues Papers (57)
- Deloitte, Haskins and Sells Publications (54)
- Publications of Accounting Associations, Societies, and Institutes (45)
- Accountants' Index (31)
- Faculty Publications (29)
- Publication Type
- File Type
Articles 6211 - 6240 of 17237
Full-Text Articles in Business
Guide For Establishing And Maintaining A System Of Quality Control For A Cpa Firm's Accounting And Auditing Practice : Recommendations;, American Institute Of Certified Public Accountants
Guide For Establishing And Maintaining A System Of Quality Control For A Cpa Firm's Accounting And Auditing Practice : Recommendations;, American Institute Of Certified Public Accountants
Guides, Handbooks and Manuals
No abstract provided.
How To Hire A Marketing Director And Make It Work, Association For Accounting Marketing;American Institute Of Certified Public Accountants. Management Of An Accounting Practice Committee
How To Hire A Marketing Director And Make It Work, Association For Accounting Marketing;American Institute Of Certified Public Accountants. Management Of An Accounting Practice Committee
Guides, Handbooks and Manuals
No abstract provided.
Managing Partner 101 : A Primer On Firm Leadership, Robert Michael Greene 1945-, American Institute Of Certified Public Accountants. Management Of An Accounting Practice Committee
Managing Partner 101 : A Primer On Firm Leadership, Robert Michael Greene 1945-, American Institute Of Certified Public Accountants. Management Of An Accounting Practice Committee
Guides, Handbooks and Manuals
No abstract provided.
Taking Aim At Your Taxes 1996: A Cpa's Guide For Small Businesses, American Institute Of Certified Public Accountants. Pr/Communications Team
Taking Aim At Your Taxes 1996: A Cpa's Guide For Small Businesses, American Institute Of Certified Public Accountants. Pr/Communications Team
Guides, Handbooks and Manuals
No abstract provided.
Audit Implications Of Edi; Auditing Procedure Study;, American Institute Of Certified Public Accountants, Canadian Institute Of Chartered Accountants
Audit Implications Of Edi; Auditing Procedure Study;, American Institute Of Certified Public Accountants, Canadian Institute Of Chartered Accountants
Guides, Handbooks and Manuals
No abstract provided.
Implementing Sas No. 70 : Reports On The Processing Of Transactions By Service Organizations; Auditing Procedure Study;, American Institute Of Certified Public Accountants
Implementing Sas No. 70 : Reports On The Processing Of Transactions By Service Organizations; Auditing Procedure Study;, American Institute Of Certified Public Accountants
Guides, Handbooks and Manuals
No abstract provided.
Guide To Understanding And Using Cpa Services, American Institute Of Certified Public Accountants. Communications Division
Guide To Understanding And Using Cpa Services, American Institute Of Certified Public Accountants. Communications Division
Guides, Handbooks and Manuals
No abstract provided.
Construction Contractors Industry Developments - 1996/97; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Construction Contractors Industry Developments - 1996/97; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklists And Illustrative Financial Statements For Life Insurance Companies : A Financial Accounting And Reporting Practice Aid, December 1996 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Robert Durak
Checklists And Illustrative Financial Statements For Life Insurance Companies : A Financial Accounting And Reporting Practice Aid, December 1996 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Robert Durak
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Comment Letters To Proposed Statement Of Position: Accounting By Insurance And Other Enterprises For Guaranty-Fund And Certain Other Insurance-Related Assessments;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Comment Letters To Proposed Statement Of Position: Accounting By Insurance And Other Enterprises For Guaranty-Fund And Certain Other Insurance-Related Assessments;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letter To Proposed Statement Of Position : Accounting For The Costs Of Computer Software Developed Or Obtained For Internal Use;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Comment Letter To Proposed Statement Of Position : Accounting For The Costs Of Computer Software Developed Or Obtained For Internal Use;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters To Proposed Statement On Auditing Standards: Investments In Debt And Equity Securities;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Comment Letters To Proposed Statement On Auditing Standards: Investments In Debt And Equity Securities;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters To Proposed Statement On Auditing Standards : Consideration Of Fraud In A Financial Statement Audit;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Comment Letters To Proposed Statement On Auditing Standards : Consideration Of Fraud In A Financial Statement Audit;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters, Proposed Statement Of Position, Software Revenue Recognition;, American Institute Of Certified Public Accountants. Auditing Standards Board. Executive Committee
Comment Letters, Proposed Statement Of Position, Software Revenue Recognition;, American Institute Of Certified Public Accountants. Auditing Standards Board. Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters To Exposure Draft Proposed Aicpa Standards For Performing And Reporting On Peer Reviews;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Comment Letters To Exposure Draft Proposed Aicpa Standards For Performing And Reporting On Peer Reviews;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Monitoring A Cpa Firm's Accounting And Auditing Practice; Statement On Quality Control Standards 3, American Institute Of Certified Public Accountants. Auditing Standards Board
Monitoring A Cpa Firm's Accounting And Auditing Practice; Statement On Quality Control Standards 3, American Institute Of Certified Public Accountants. Auditing Standards Board
AICPA Professional Standards
No abstract provided.
Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 1996, Feb. 28, 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), 1996, Feb. 28, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
1. PROPOSED INTERPRETATION UNDER RULE 101: Extended Audit Services; 2. PROPOSED RULINGS UNDER RULE 101: Member Providing Attest Report on Internal Controls; 3. Member Providing Operational Auditing Services; 4. Frequency of Performance of Extended Audit Procedures; 5. PROPOSED DELETION OF RULING NO. 97 UNDER RULE 101: Performance of Certain Extended Audit Services; 6. PROPOSED REVISION OF RULING NO. 17 UNDER RULE 101: Financial Interests in Certain Organizations; 7. PROPOSED RULING UNDER RULE 501 AND RULE 301: Member Removing Files or Workpapers From an Accounting Firm; 8. PROPOSED RULING UNDER RULE 503 AND RULE 302: Member Operating a Separate Business That …
Proposed Statement On Auditing Standards : Amendment To Statement On Auditing Standards No. 31, "Evidential Matter";Amendment To Statement On Auditing Standards No. 31, "Evidential Matter"; Exposure Draft (American Institute Of Certified Public Accountants), 1996, May 20, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Amendment To Statement On Auditing Standards No. 31, "Evidential Matter";Amendment To Statement On Auditing Standards No. 31, "Evidential Matter"; Exposure Draft (American Institute Of Certified Public Accountants), 1996, May 20, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The Auditing Standards Board is proposing an amendment to Statement on Auditing Standards (SAS) No. 31, Evidential Matter (AICPA, Professional Standards, vol. 1, AU sec. 326), to incorporate the concept of evidential matter in electronic form. The proposed amendment also provides guidance regarding the potential audit impacts of evidential matter in electronic form and describes matters an auditor should consider in such circumstances. This proposed Statement would provide guidance for a practitioner who has been engaged to audit an entity's financial statements where significant information is transmitted, processed, maintained, or accessed electronically. The proposed Statement would include examples of evidential …
Proposed Statement On Auditing Standards : Investments In Debt And Equity Securities (To Supersede Au Section 332, "Long-Term Investments," Of Sas No. 1, Codification Of Auditing Standards And Procedures);Investments In Debt And Equity Securities (To Supersede Au Section 332, "Long-Term Investments," Of Sas No. 1, Codification Of Auditing Standards And Procedures); Exposure Draft (American Institute Of Certified Public Accountants), 1996, May 29, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Investments In Debt And Equity Securities (To Supersede Au Section 332, "Long-Term Investments," Of Sas No. 1, Codification Of Auditing Standards And Procedures);Investments In Debt And Equity Securities (To Supersede Au Section 332, "Long-Term Investments," Of Sas No. 1, Codification Of Auditing Standards And Procedures); Exposure Draft (American Institute Of Certified Public Accountants), 1996, May 29, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The Auditing Standards Board is revising the guidance on auditing investments to make that guidance consistent with recently issued accounting standards, particularly Financial Accounting Standards Board Statement of Financial Accounting Standards No. 115, Accounting for Certain Investments in Debt and Equity Securities. This proposed Statement would supersede AU section 332, "Long-Term Investments," of Statement on Auditing Standards No. 1, Codification of Auditing Standards and Procedures (AICPA, Professional Standards, vol. 1, AU sec. 332), and would delete Interpretation No. 1 of AU section 332, "Evidential Matter for the Carrying Amount of Marketable Securities" (AICPA, Professional Standards, vol. 1, AU sec. 9332). …
Proposed Statement Of Position : Accounting For The Costs Of Computer Software Developed Or Obtained For Internal Use;Accounting For The Costs Of Computer Software Developed Or Obtained For Internal Use; Exposure Draft (American Institute Of Certified Public Accountants), 1996, Dec. 17, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Proposed Statement Of Position : Accounting For The Costs Of Computer Software Developed Or Obtained For Internal Use;Accounting For The Costs Of Computer Software Developed Or Obtained For Internal Use; Exposure Draft (American Institute Of Certified Public Accountants), 1996, Dec. 17, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
This Statement of Position (SOP) provides guidance on accounting for the costs of computer software developed or obtained for internal use. The SOP requires the following: 1. Computer software meeting the characteristics specified in this SOP is internal-use software. 2. Except as stated in the following sentence, external direct costs of materials and services consumed in developing or obtaining internal-use computer software; payroll and payroll-related costs for employees who are directly associated with and who devote time to the internal-use computer software project (to the extent of the time spent directly on the project); and interest costs incurred in developing …
Environmental Remediation Liabilities, Including Auditing Guidance; Statement Of Position 96-1;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Environmental Remediation Liabilities, Including Auditing Guidance; Statement Of Position 96-1;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters To Proposed Statement Of Position: Accounting By Insurance And Other Enterprises For Guaranty-Fund And Certain Other Insurance-Related Assessments;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Comment Letters To Proposed Statement Of Position: Accounting By Insurance And Other Enterprises For Guaranty-Fund And Certain Other Insurance-Related Assessments;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters To Proposed Statement On Auditing Standards : Amendment To Statement On Auditing Standards No. 31, Evidential Matter;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Comment Letters To Proposed Statement On Auditing Standards : Amendment To Statement On Auditing Standards No. 31, Evidential Matter;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Auditing Standards : Consideration Of Fraud In A Financial Statement Audit And Amendments To Statements On Auditing Standards No. 1, Codification Of Auditing Standards And Procedures, And No. 47, Audit Risk And Materiality In Conducting An Audit ;Consideration Of Fraud In A Financial Statement Audit And Amendments To Statements On Auditing Standards No. 1, Codification Of Auditing Standards And Procedures, And No. 47, Audit Risk And Materiality In Conducting An Audit; Exposure Draft (American Institute Of Certified Public Accountants), 1996, May 1, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Consideration Of Fraud In A Financial Statement Audit And Amendments To Statements On Auditing Standards No. 1, Codification Of Auditing Standards And Procedures, And No. 47, Audit Risk And Materiality In Conducting An Audit ;Consideration Of Fraud In A Financial Statement Audit And Amendments To Statements On Auditing Standards No. 1, Codification Of Auditing Standards And Procedures, And No. 47, Audit Risk And Materiality In Conducting An Audit; Exposure Draft (American Institute Of Certified Public Accountants), 1996, May 1, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The Auditing Standards Board (ASB) has issued this exposure draft to provide expanded operational guidance on the consideration of fraud in conducting a financial statement audit. The proposed changes in auditing standards also clarify the auditor's present responsibility to plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement, whether caused by error or fraud. In addition, the proposed changes provide added guidance on the standard of due professional care in the performance of work, including the need to exercise professional skepticism, and the concept of reasonable assurance. Proposed Statement on …
Proposed Statement Of Position : Software Revenue Recognition (To Supersede Sop 91-1, Software Revenue Recognition);Software Revenue Recognition (To Supersede Sop 91-1, Software Revenue Recognition); Exposure Draft (American Institute Of Certified Public Accountants), 1996, June 14, American Institute Of Certified Public Accountants. Software Revenue Recognition Working Group
Proposed Statement Of Position : Software Revenue Recognition (To Supersede Sop 91-1, Software Revenue Recognition);Software Revenue Recognition (To Supersede Sop 91-1, Software Revenue Recognition); Exposure Draft (American Institute Of Certified Public Accountants), 1996, June 14, American Institute Of Certified Public Accountants. Software Revenue Recognition Working Group
Exposure Drafts, Comment Letters, and Statements of Position
This proposed Statement of Position (SOP) provides guidance on applying generally accepted accounting principles in recognizing revenue on software transactions. This proposed SOP would supersede SOP 91-1, Software Revenue Recognition. This proposed SOP requires the following: 1. If an arrangement to deliver software or a software system, either alone or together with other products or services, requires significant production, modification, or customization of software, the entire arrangement should be accounted for in conformity with Accounting Research Bulletin No. 45, Long-Term Construction-Type Contracts, using the relevant guidance in SOP 81-1, Accounting for Performance of Construction-Type and Certain Production-Type Contracts, unless specified …
Proposed Aicpa Standards For Performing And Reporting On Peer Reviews ;Aicpa Standards For Performing And Reporting On Peer Reviews;Standards For Performing And Reporting On Peer Reviews; Exposure Draft (American Institute Of Certified Public Accountants), 1996, June 26, American Institute Of Certified Public Accountants. Peer Review Board
Proposed Aicpa Standards For Performing And Reporting On Peer Reviews ;Aicpa Standards For Performing And Reporting On Peer Reviews;Standards For Performing And Reporting On Peer Reviews; Exposure Draft (American Institute Of Certified Public Accountants), 1996, June 26, American Institute Of Certified Public Accountants. Peer Review Board
Exposure Drafts, Comment Letters, and Statements of Position
The AICPA Peer Review Board (the Board) is issuing this proposed Standard to update the Standards for Performing and Reporting on Peer Reviews (AICPA, Professional Standards, vol. 2, PR sec. 100) for the recently revised Statements on Quality Control Standards. In addition, now that the AICPA peer review program has been in existence for over six years, the five-year phase-in has been accomplished, and firms are undergoing their second triennial reviews, the Board believes it is appropriate to reevaluate the overall guidance provided in these Standards. In addition to the changes listed on the next page as specific issues for …
Proposed Aicpa Standards For Performing And Reporting On Peer Reviews; Exposure Draft (American Institute Of Certified Public Accountants), 1996, May 31, American Institute Of Certified Public Accountants. Peer Review Board
Proposed Aicpa Standards For Performing And Reporting On Peer Reviews; Exposure Draft (American Institute Of Certified Public Accountants), 1996, May 31, American Institute Of Certified Public Accountants. Peer Review Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Aicpa Professional Standards: Statement On Responsibilities In Personal Financial Planning Practice As Of June 1, 1996, 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, 1996, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee
AICPA Professional Standards
No abstract provided.
Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of June 1, 1996, American Institute Of Certified Public Accountants. Committee On Federal Taxation
Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of June 1, 1996, American Institute Of Certified Public Accountants. Committee On Federal Taxation
AICPA Professional Standards
No abstract provided.
Banks And Savings Institutions Industry Developments - 1996/97; Audit Risk Alerts, American Institute Of Certified Public Accountants
Banks And Savings Institutions Industry Developments - 1996/97; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.