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Articles 7501 - 7530 of 17237
Full-Text Articles in Business
Practicing Cpa, Vol. 15 No. 2, February 1991, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 15 No. 2, February 1991, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Cpa Client Bulletin, February 1991, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, February 1991, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Practicing Cpa, Vol. 15 No. 1, January 1991, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 15 No. 1, January 1991, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Tracing The Evolution Of Research In The Accounting Review Through Its Leading Authors: The 1946-1965 Period, Robert James Fleming, Samuel P. Graci, Joel E. Thompson
Tracing The Evolution Of Research In The Accounting Review Through Its Leading Authors: The 1946-1965 Period, Robert James Fleming, Samuel P. Graci, Joel E. Thompson
Accounting Historians Journal
n order to better understand the development of accounting research, this paper examines the work of the leading authors of The Accounting Review (Leading Authors) during 1946-1965. An earlier study [Fleming, Graci and Thompson, 1990] concluded that the work of the Leading Authors during the 1926-1945 period was characterized by a practical orientation. The Accounting Review in many respects remained a practically oriented journal during 1946-1965. However, changes are evident that were contributing factors in the evolution of The Accounting Review into its current quantitative/empirical orientation.
In Our Opinion… , Vol. 7 No. 1, February, 1991, American Institute Of Certified Public Accountants. Auditing Standards Division
In Our Opinion… , Vol. 7 No. 1, February, 1991, American Institute Of Certified Public Accountants. Auditing Standards Division
Newsletters
No abstract provided.
Cpa Client Tax Letter, January/February/March 1991, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Tax Letter, January/February/March 1991, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Maintaining Accounting As The Paramount Interest In Accounting Research: Re-Examining The Contributions Of D.R. Scott, Mark A. Covaleski, Mark William Dirsmith
Maintaining Accounting As The Paramount Interest In Accounting Research: Re-Examining The Contributions Of D.R. Scott, Mark A. Covaleski, Mark William Dirsmith
Accounting Historians Journal
Cushing's [1989] recent analysis of Kuhn's [1970] characterization of the state of crisis within a discipline's research agenda suggests that the accounting discipline is showing symptoms of such a crisis. In this paper, D.R. Scott's [1931] classical work The Cultural Significance of Accounts is developed in terms of it being one of the earlier and more significant efforts to recognize a pending crisis within the accounting research arena. Scott's work is defined as not only being a precursor to identifying the crisis in accounting research, but also as providing a meaningful basis for addressing the significant issues embedded within the …
Branch Accounting: Evidence From The Accounting Records Of The North American Moravians, Gary D. Burkette, Michael P. Riordan, Diane A. Riordan
Branch Accounting: Evidence From The Accounting Records Of The North American Moravians, Gary D. Burkette, Michael P. Riordan, Diane A. Riordan
Accounting Historians Journal
Europeans transported continental accounting practices during the period of worldwide colonization. This paper describes the transportation of branch accounting by members of the Moravian Church. Physical records maintained in the Archives for the Southern Province of the Moravian Church at Salem, North Carolina, and for the Northern Province at Bethlehem, Pennsylvania, contain a complex, two-tiered system of branch accounting for the enterprises within the settlements and the settlements within the worldwide Church. This paper traces recorded activity for 1775 from an enterprise to its diacony (business organization of a church) and from the diacony to the European Church headquarters. Reporting …
Ethics Of Disclosure In Company Financial Reporting In The United Kingdom, 1925-1970, Ian C. Stewart
Ethics Of Disclosure In Company Financial Reporting In The United Kingdom, 1925-1970, Ian C. Stewart
Accounting Historians Journal
Ethics is understood as the worthiness of the rights and needs for accounting information of contending groups in society. Company law is viewed as a means by which users of financial statements rights and needs have been redressed, and which users have relatively less important claims for information. The moral idealism of a true and fair view is being converted into impersonal disclosure laws which serve to provide, in the main, for the needs of shareholders.
1947 French Accounting Plan: Origins And Influences On Subsequent Practice, Anne Fortin
1947 French Accounting Plan: Origins And Influences On Subsequent Practice, Anne Fortin
Accounting Historians Journal
The first official French Accounting Plan, adopted in 1947, had a marked influence in several countries. Its impact can still be felt today and many of its features have been retained in the 1982 French Accounting Plan. The article highlights the economic, political and accounting influences on the development of the 1947 Plan. The main characteristics of the Plan are also described. After presenting an overview of the events that marked the evolution of French accounting subsequent to the adoption of the 1947 Plan, the paper concludes with a comparison of the 1947 Plan with the latest French Plan (1982).
Accounting Records Of Quakers Of West Falmouth, Massachusetts (1796-1860): An Analysis, Jayne Fuglister, Robert Bloom
Accounting Records Of Quakers Of West Falmouth, Massachusetts (1796-1860): An Analysis, Jayne Fuglister, Robert Bloom
Accounting Historians Journal
The village of West Falmouth, Massachusetts was settled in the 1660s by William Gifford and other Quakers who came there to avoid persecution. They lived relatively isolated from other settlers in the region. The accounting records of Prince Gifford, Jr. (1771-1853) and Prince Gifford Moore (1812-1885), descendants of William Gifford, are still in existence. This paper provides an analysis of these records, which reflect the simplicity, frugality, honesty, and equality of early West Falmouth Quakers. Littleton's antecedents of double-entry bookkeeping are applied to explain the use of the single-entry system of accounting by West Falmouth Quakers during the same period …
Reviews [1991, Vol. 18, No. 2], Patti A. Mills
Reviews [1991, Vol. 18, No. 2], Patti A. Mills
Accounting Historians Journal
Books reviewed are: A REVIEW ESSAY: Professional Foundations and Theories of Professional Behavior (Kedslie, M. J. M., Firm Foundations: The Development of Professional Accounting in Scotland 1850-1900) by Tom Lee; Henry Benson, GBE, FCA, Lord Benson, Accounting for Life Reviewed by Thomas J. Burns; Thomas N. Bisson, Fiscal Accounts of Catalonia under the Early Count-Kings (1151-1213) Reviewed by Patti A. Mills; Anne Loft, Coming Into the Light (A Study of the Development of a Professional Association for Cost Accountants in Britain in the Wake of the First World War) Reviewed by Moyra J. M. Kedslie
Announcement [1991, Vol. 18, No. 2]; 1991 Hourglass Award, Academy Of Accounting Historians
Announcement [1991, Vol. 18, No. 2]; 1991 Hourglass Award, Academy Of Accounting Historians
Accounting Historians Journal
Announcements include Hourglass award and table of contents for Accounting and Business Research winter 1990, summer 1991, and autumn 1991, Accounting and Finance May 1991, The Accounting Review April 1988, and Contemporary Accounting Research spring 1991
Accounting Historians Journal, 1991, Vol. 18, No. 2 [Whole Issue]
Accounting Historians Journal, 1991, Vol. 18, No. 2 [Whole Issue]
Accounting Historians Journal
December issue
Communication Of Matters About Interim Financial Information Filed Or To Be Filed With Specified Regulatory Agencies -- An Amendment To Sas No. 36, Review Of Interim Financial Information; Statement On Auditing Standards, 066, American Institute Of Certified Public Accountants. Auditing Standards Board
Communication Of Matters About Interim Financial Information Filed Or To Be Filed With Specified Regulatory Agencies -- An Amendment To Sas No. 36, Review Of Interim Financial Information; Statement On Auditing Standards, 066, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
This amendment establishes requirements for communications to management and, in certain situations, to audit committees about certain matters involving interim financial information filed or to be filed with specified regulatory agencies when an accountant is engaged (a) to assist an entity in preparing its interim financial information or (b) to perform procedures on the information. The applicability of these communication requirements is discussed in paragraph 3 of this Statement.
Digest Of State Issues 1991, American Institute Of Certified Public Accountants. State Legislation Department
Digest Of State Issues 1991, American Institute Of Certified Public Accountants. State Legislation Department
Newsletters
No abstract provided.
In Our Opinion… , Vol. 7 No. 2, June, 1991, American Institute Of Certified Public Accountants. Auditing Standards Division
In Our Opinion… , Vol. 7 No. 2, June, 1991, American Institute Of Certified Public Accountants. Auditing Standards Division
Newsletters
No abstract provided.
Process Of Accounting Innovation: The Publication Of Consolidated Accounts In Britain In 1910, John Richard Edwards
Process Of Accounting Innovation: The Publication Of Consolidated Accounts In Britain In 1910, John Richard Edwards
Accounting Historians Journal
The most recent effort at restating the auditor's standard report, SAS 58, is the most comprehensive statement of the auditor's role that has ever been adopted. It is an acknowledgment that the previous report had become an ineffective communication of the audit function and was perhaps too cautious in circumscribing the auditor's public responsibilities. This paper compares and analyzes the terminology of the standard report throughout the professions's history with particular emphasis on the recent years leading up to SAS 58. An exhibit compares the parallel terminology and the social, economic and political issues that resulted in each revision. Additionally, …
Accountants' Index. Thirty-Eighth Supplement, January-December 1989, Volume 1: A-L, Linda C. Pierce, American Institute Of Certified Public Accountants (Aicpa)
Accountants' Index. Thirty-Eighth Supplement, January-December 1989, Volume 1: A-L, Linda C. Pierce, American Institute Of Certified Public Accountants (Aicpa)
Accountants' Index
No abstract provided.
Cpa Client Bulletin, January 1991, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, January 1991, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Auditor's Consideration Of The Internal Audit Function In An Audit Of Financial Statements; Statement On Auditing Standards, 065, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditor's Consideration Of The Internal Audit Function In An Audit Of Financial Statements; Statement On Auditing Standards, 065, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
The auditor considers many factors in determining the nature, timing, and extent of auditing procedures to be performed in an audit of an entity's financial statements. One of the factors is the existence of an internal audit function. This Statement provides the auditor with guidance on considering the work of internal auditors and on using internal auditors to provide direct assistance to the auditor in an audit performed in accordance with generally accepted auditing standards.
Confirmation Process; Statement On Auditing Standards, 067, American Institute Of Certified Public Accountants. Auditing Standards Board
Confirmation Process; Statement On Auditing Standards, 067, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
This Statement provides guidance about the confirmation process in audits performed in accordance with generally accepted auditing standards.
Accountants' Index. Thirty-Eighth Supplement, January-December 1989, Volume 2: M-Z, Linda C. Pierce, American Institute Of Certified Public Accountants (Aicpa)
Accountants' Index. Thirty-Eighth Supplement, January-December 1989, Volume 2: M-Z, Linda C. Pierce, American Institute Of Certified Public Accountants (Aicpa)
Accountants' Index
No abstract provided.
Announcement [1991, Vol. 18, No.1]; Contents Of Research Journals [1991, Vol. 18, No.1], Academy Of Accounting Historians
Announcement [1991, Vol. 18, No.1]; Contents Of Research Journals [1991, Vol. 18, No.1], Academy Of Accounting Historians
Accounting Historians Journal
Announcements include table of contents for Abacus, Accounting and Business Research winter 1990 and spring 1991, Accounting and Finance Nov. 1990, Accounting, Auditing and Accountability Journal 1991, Vol. 4 no. 1, Journal of Accounting Education fall 1990 and spring 1991
Reviews [1991, Vol. 18, No. 1], Patti A. Mills
Reviews [1991, Vol. 18, No. 1], Patti A. Mills
Accounting Historians Journal
Books reviewed are: R. Dan Brumbaugh, Jr., Thrifts Under Siege. Paul Zane Pilzer, Other Peoples Money. Stephen Pizzo, Mary Flicker, and Paul Muolo, Inside Job: The Looting of Americas Savings and Loans. A Review Essay: The Savings and Loan Crisis by James Schaefer; Edward I. Altman, The Prediction of Corporate Bankruptcy: A Discriminant Analysis Reviewed by Ahmed El-Zayaty; Hugh M. Coombs and J.R. Edwards (Eds), Accountability of Local Authorities in England and Wales 1831-1935 Reviewed by R. H. Jones; J.R. Edwards (Ed)., Legal Regulation of British Company Accounts 1836-1900. Reviewed by Bruce La Rochelle; Max Holland, When the Machine Stopped …
Exploratory Study Of Early Empiricism In U.S. Accounting Literature, Dale A. Buckmaster, Kok-Foo Theang
Exploratory Study Of Early Empiricism In U.S. Accounting Literature, Dale A. Buckmaster, Kok-Foo Theang
Accounting Historians Journal
Little or nothing is said of empiricism in U.S. accounting literature during the first half of the twentieth century in accounting history literature. The objectives of this study are threefold: (1) to determine if an empirical accounting literature existed prior to 1950; (2) to determine if pre-1950 empiricism was extensive enough and substantive enough to have influenced the development of accounting thought; and (3) to compare pre-1950 empirical work with contemporary academic research. It is concluded that empirics were common prior to 1950 from examining a sample (approximately forty percent) of volumes (clusters) of The Accounting Review, The Journal of …
History Of Pooling Of Interests: Accounting For Business Combinatons In The United States, Frank R. Rayburn, Ollie S. Powers
History Of Pooling Of Interests: Accounting For Business Combinatons In The United States, Frank R. Rayburn, Ollie S. Powers
Accounting Historians Journal
This paper traces the development of pooling of interests accounting for business combinations from 1945 to 1991. The history of the pooling concept is reviewed chronologically with particular emphasis on the events of 1969-1970 that were related to the most recent pronouncement on the subject, Accounting Principles Board (APB) Opinion No. 16. Early in its life (1974), the Financial Accounting Standards Board (FASB) placed a project on its agenda to reconsider pooling of interests accounting. That project was removed from the FASB's agenda in 1981. APB Opinion No. 16 has gone essentially unchanged as it relates to the accounting for …
Substance And Semantics In The Auditor's Standard Report, Stevan K. Olson, Charles W. Wootton
Substance And Semantics In The Auditor's Standard Report, Stevan K. Olson, Charles W. Wootton
Accounting Historians Journal
The most recent effort at restating the auditor's standard report, SAS 58, is the most comprehensive statement of the auditor's role that has ever been adopted. It is an acknowledgment that the previous report had become an ineffective communication of the audit function and was perhaps too cautious in circumscribing the auditor's public responsibilities. This paper compares and analyzes the terminology of the standard report throughout the professions's history with particular emphasis on the recent years leading up to SAS 58. An exhibit compares the parallel terminology and the social, economic and political issues that resulted in each revision. Additionally, …
Chicago, Rock Island And Pacific Railroad Company: An Examination Of Contingent Liabilities Of 1903-1904, Roger Daniels, Dale L. Flesher
Chicago, Rock Island And Pacific Railroad Company: An Examination Of Contingent Liabilities Of 1903-1904, Roger Daniels, Dale L. Flesher
Accounting Historians Journal
The issue about disclosing contingent losses arising from lawsuits has been an accounting problem for decades. Prior to 1953, there was no mandate for recording or disclosing such contingencies. In this study, the 307 court cases brought against the Chicago, Rock Island and Pacific Railroad Company during 1903 and 1904 are analyzed to determine the impact of nondisclosure in the annual reports. Despite thirty-nine of these cases involved deaths and fifty concerned injuries to employees or passengers, the simple dollar amount of total litigation does not meet a threshold of materiality. Under current reporting requirements, however, some of these cases …
Accounting Historians Journal, 1991, Vol. 18, No. 1 [Whole Issue]
Accounting Historians Journal, 1991, Vol. 18, No. 1 [Whole Issue]
Accounting Historians Journal
June issue