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 7231 - 7260 of 17237
Full-Text Articles in Business
Announcement [1992, Vol. 19, No. 1]; Contents Of Research Journals [1992, Vol. 19, No. 1], Academy Of Accounting Historians
Announcement [1992, Vol. 19, No. 1]; Contents Of Research Journals [1992, Vol. 19, No. 1], Academy Of Accounting Historians
Accounting Historians Journal
Announcements include table of contents for Accounting and Business Research winter 1991, Accounting, Auditing and Accountability Journal 1991 Vol. 4 no. 4 and 1992 Vol. 5 no. 1
Nature And Environment Of Cost Management Among Early Nineteenth Century U.S. Texitle [I.E. Textile] Manufacturers, Thomas N. Tyson
Nature And Environment Of Cost Management Among Early Nineteenth Century U.S. Texitle [I.E. Textile] Manufacturers, Thomas N. Tyson
Accounting Historians Journal
Several authors have suggested that a particular managerial component was needed before cost accounting could be fully used for accountability and disciplinary purposes. They argue that the marriage of managerialism and accounting first occurred in the United States at the Springfield Armory after 1840. They generally downplay the quality and usefulness of cost accounting at the New England textile mills before that time and call for a re-examination of original mill records from a disciplinary perspective.
Chinese Double-Entry Bookkeeping Before The Nineteenth Century, Z. Jun Lin
Chinese Double-Entry Bookkeeping Before The Nineteenth Century, Z. Jun Lin
Accounting Historians Journal
This paper examines the origination and evolution of Chinese double-entry- bookkeeping from the fifteenth century to eighteenth century. It demonstrates that Chinese merchants and bankers invented some types of double-entry spontaneously around the late fifteenth and early sixteenth centuries. Several different versions of Chinese double-entry existed and evolved throughout this period to the nineteenth century. Chinese versions of double-entry are similar to Italian-style bookkeeping, although Chinese experience was independent of the dissemination of the Western methods.
Income Smoothing In Accounting And Business Literature Prior To 1954, Dale A. Buckmaster
Income Smoothing In Accounting And Business Literature Prior To 1954, Dale A. Buckmaster
Accounting Historians Journal
The origin of income smoothing in literature has been attributed to different authors in recent years. However, the attributions have been made based on research using a simple analysis of the term "income smoothing". This study considers the modern concept of income smoothing rather than simply the term itself. Using this approach, income smoothing is either explicitly or implicitly recognized and discussed in literature long before the aforementioned authors. A lack of awareness has been the primary reason for modern income smoothing research overlooking the earlier literature on the subject. This awareness can be ascribed to weak citation analysis. Therefore, …
Accounting Historians Journal, 1992, Vol. 19, No. 2 [Whole Issue]
Accounting Historians Journal, 1992, Vol. 19, No. 2 [Whole Issue]
Accounting Historians Journal
December issue
Accountants' Index. Thirty-Ninth Supplement, January-December 1990, Volume 1: A-L, Linda C. Pierce, American Institute Of Certified Public Accountants (Aicpa)
Accountants' Index. Thirty-Ninth Supplement, January-December 1990, Volume 1: A-L, Linda C. Pierce, American Institute Of Certified Public Accountants (Aicpa)
Accountants' Index
No abstract provided.
Accountants' Index. Fortieth Supplement, January-December 1991, Volume 1: A-L, Linda C. Pierce, American Institute Of Certified Public Accountants (Aicpa)
Accountants' Index. Fortieth Supplement, January-December 1991, Volume 1: A-L, Linda C. Pierce, American Institute Of Certified Public Accountants (Aicpa)
Accountants' Index
No abstract provided.
Interim Financial Information; Statement On Auditing Standards, 100, American Institute Of Certified Public Accountants. Auditing Standards Board
Interim Financial Information; Statement On Auditing Standards, 100, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
This Statement provides guidance on the nature, timing, and extent of procedures to be applied by the independent accountant in conducting a review of interim financial information, as defined in paragraph 2, and on the reporting applicable to such engagements. It also establishes certain communication requirements for an accountant who has been engaged to perform certain services related to interim financial information, as described in paragraph 5.
Discussant's Response To "Litigation Risk Broadly Considered", Lawrence A. Ponemon
Discussant's Response To "Litigation Risk Broadly Considered", Lawrence A. Ponemon
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Illustrations Of Reporting The Results Of Operations : A Survey Of The Recent Application Of Apb Opinion 30; Financial Report Survey, 47, Leonard Lorensen
Illustrations Of Reporting The Results Of Operations : A Survey Of The Recent Application Of Apb Opinion 30; Financial Report Survey, 47, Leonard Lorensen
Newsletters
No abstract provided.
Cpa Client Tax Letter, January/February/March 1992, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Tax Letter, January/February/March 1992, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Self-Evaluative Privilege, Thomas E. Powell
Self-Evaluative Privilege, Thomas E. Powell
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Analysis Of The Town Officer (1791-1815): The Earliest American Treatise On Municipal Accounting?, Loren A. Wenzel, Stanley D. Tonge, Peter L. Mcmickle
Analysis Of The Town Officer (1791-1815): The Earliest American Treatise On Municipal Accounting?, Loren A. Wenzel, Stanley D. Tonge, Peter L. Mcmickle
Accounting Historians Journal
Recent research has produced the earliest known treatise on Accounting written by an American. Samuel Freeman's The Town Officer [1791] is significant in that it recommended double-entry fund accounting for municipalities. The paper analyzes and compares Freeman's objectives of "a plain and regular Method" to modem municipal accounting concepts as articulated by the GASB. Additionally, the entries and the accounts recommended by Freeman are analyzed and compared to modern municipal accounting evidenced in current textbook material. These analyses show The Town Officer to be a significant contribution to accounting literature not only for its 1791 publication date, but also for …
Announcement [1992, Vol. 19, No. 2], Academy Of Accounting Historians
Announcement [1992, Vol. 19, No. 2], Academy Of Accounting Historians
Accounting Historians Journal
Announcements include Hourglass Award and table of contents for Accounting and Business Research spring 1992 and summer 1992, Contemporary Accounting Research fall 1992 and Call for Papers, Conference on Biographical research in Accounting and the 1993 Vangermeersch Manuscript Award
Accountants' Index. Fortieth Supplement, January-December 1991, Volume 2: M-Z, Linda C. Pierce, American Institute Of Certified Public Accountants (Aicpa)
Accountants' Index. Fortieth Supplement, January-December 1991, Volume 2: M-Z, Linda C. Pierce, American Institute Of Certified Public Accountants (Aicpa)
Accountants' Index
No abstract provided.
Planner, Volume 6, Number 5, December/January 1992, American Institute Of Certified Public Accountants (Aicpa)
Planner, Volume 6, Number 5, December/January 1992, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Accountants' Index. Thirty-Ninth Supplement, January-December 1990, Volume 2: M-Z, Linda C. Pierce, American Institute Of Certified Public Accountants (Aicpa)
Accountants' Index. Thirty-Ninth Supplement, January-December 1990, Volume 2: M-Z, Linda C. Pierce, American Institute Of Certified Public Accountants (Aicpa)
Accountants' Index
No abstract provided.
Codification Of Statements On Auditing Standards, Numbers 1 To 69 (1992), American Institute Of Certified Public Accountants (Aicpa)
Codification Of Statements On Auditing Standards, Numbers 1 To 69 (1992), American Institute Of Certified Public Accountants (Aicpa)
Statements on Auditing Standards
No abstract provided.
Australian Attempt To Internationalize Accounting Professional Organizations, John J. Gavens, Robert W. Gibson
Australian Attempt To Internationalize Accounting Professional Organizations, John J. Gavens, Robert W. Gibson
Accounting Historians Journal
In 1928, the beginnings were laid for the International Accountants Corporation and Bookkeepers Institute of Australasia. This was followed in a few years by the International Institute of Accountants. This was an ambitious move to internationalize the professional accounting organizations of the world from Australia.
Historical Review Of The Accounting Treatment Of Research And Development Costs, Paul Edward Nix, David E. Nix
Historical Review Of The Accounting Treatment Of Research And Development Costs, Paul Edward Nix, David E. Nix
Accounting Historians Journal
This study reviews the literature and the practice of accounting for research and development (R&D) costs from the first reference in 1917 to the current treatment. The conceptual treatment of R&D is compared to current financial accounting rules and explanation of the evolution of the current rules is presented. The economic and social consequences of the current rules which require R&D costs to be expressed are examined. The paper explores possible alternative treatment of R&D costs. As a contrast to U.S. practice, the accounting treatment of R&D costs in other countries is discussed. Given the findings of this paper, a …
Using Historical Annual Reports In Teaching: Letting The Past Benefit The Present, Joel Amernic, Ramy Elitzur
Using Historical Annual Reports In Teaching: Letting The Past Benefit The Present, Joel Amernic, Ramy Elitzur
Accounting Historians Journal
In this article, it is suggested that accounting education may be enhanced by the use of published historical accounting materials, such as annual reports. Comparing such materials with modern reports serves to reinforce the notion that accounting evolves in response to environmental change. Further, requiring students to analytically derive cash flow statements from historical published annual reports provides several direct pedagogical benefits.
Reviews [1992, Vol. 19, No. 2], Patti A. Mills
Reviews [1992, Vol. 19, No. 2], Patti A. Mills
Accounting Historians Journal
Books reviewed are: Edward J. Kane, The S & L Insurance Mess: How Did It Happen?; Lawrence J. White, The S & L Debacle. Public Policy Lessons for Bank and Thrift Regulation; Martin Mayer, The Greatest-Ever Bank Robbery. The Collapse of the Savings and Loan Industry (3 titles reviewed as Continuing Research on the Savings and Loan Crisis; A Review Essay by James Schaefer); H. S. Cobb, Ed., The Overseas Trade of London Exchequer Customs Accounts 1480-1 Reviewed by Hans J. Dykxhoorn; M. J. R. Gaffikin, Accounting Methodology and the Work of R. J. Chambers Reviewed by Chris Poullaos; Richard …
Introduction Of Arabic Numerals In European Accounting, John W. Durham
Introduction Of Arabic Numerals In European Accounting, John W. Durham
Accounting Historians Journal
The general adoption of "Arabic" numerals by European bookkeepers occurred at least five hundred years after their introduction to the scholarly world. The early availability yet late adoption of this numeration is shown to be due to several factors, not least to interplay between the culture and cultural conservatism of clerks and the educational and intellectual changes of the early Italian Renaissance.
In Our Opinion… , Vol. 8 No. 2, September, 1992, American Institute Of Certified Public Accountants. Auditing Standards Division
In Our Opinion… , Vol. 8 No. 2, September, 1992, American Institute Of Certified Public Accountants. Auditing Standards Division
Newsletters
No abstract provided.
In Our Opinion… , Vol. 8 No. 1, March, 1992, American Institute Of Certified Public Accountants. Auditing Standards Division
In Our Opinion… , Vol. 8 No. 1, March, 1992, American Institute Of Certified Public Accountants. Auditing Standards Division
Newsletters
No abstract provided.
Practicing Cpa, Vol. 16 No. 1, January 1992, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 16 No. 1, January 1992, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Accounting Trends And Techniques, 46th Annual Survey, 1992 Edition, American Institute Of Certified Public Accountants
Accounting Trends And Techniques, 46th Annual Survey, 1992 Edition, American Institute Of Certified Public Accountants
Accounting Trends and Techniques
No abstract provided.
Illustrations Of The Disclosure Of Information About Financial Instruments With Off-Balance Sheet Risk And Financial Instruments With Concentrations Of Credit Risk : A Survey Of The Application Of Fasb Statement No. 105; Financial Report Survey, 46, Leonard Lorensen
Newsletters
No abstract provided.
Ethics And Morality, William Kanaga
Ethics And Morality, William Kanaga
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Discussant's Response To "Internal Control: Progress And Perils", Andrew D. Bailey
Discussant's Response To "Internal Control: Progress And Perils", Andrew D. Bailey
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.