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Full-Text Articles in Business

Case For The Structured Audit, John Mullarkey Jan 1984

Case For The Structured Audit, John Mullarkey

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Analysis Of The Audit Framework Focusing On Inherent Risk And The Role Of Statistical Sampling In Compliance Testing, Donald A. Leslie Jan 1984

Analysis Of The Audit Framework Focusing On Inherent Risk And The Role Of Statistical Sampling In Compliance Testing, Donald A. Leslie

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


George C. Mathews: An Early Commissioner Of The Sec, William D. Cooper Jan 1984

George C. Mathews: An Early Commissioner Of The Sec, William D. Cooper

Accounting Historians Journal

No abstract provided.


Accountants' Index. Thirty-Second Supplement, January-December 1983, Volume 1: A-L, Linda C. Pierce, American Institute Of Certified Public Accountants Jan 1984

Accountants' Index. Thirty-Second Supplement, January-December 1983, Volume 1: A-L, Linda C. Pierce, American Institute Of Certified Public Accountants

Accountants' Index

No abstract provided.


Letters For Underwriters; Statement On Auditing Standards, 049, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1984

Letters For Underwriters; Statement On Auditing Standards, 049, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

The services of independent certified public accountants include examination of financial statements and schedules contained in registration statements filed with the Securities and Exchange Commission (the SEC) under the Securities Act of 1933 (the Act). In connection with this type of service, accountants often are called upon to confer with clients, underwriters, and their respective counsel concerning the accounting and auditing requirements of the Act and of the SEC, as well as to perform other services. One of these other services is the issuance of letters for underwriters, commonly called comfort letters, which are generally concerned with the subjects described …


Washington Report, Vol. 13 No.45, December 31, 1984, American Institute Of Certified Public Accountants. Jan 1984

Washington Report, Vol. 13 No.45, December 31, 1984, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 13 No.13, May 21, 1984, American Institute Of Certified Public Accountants. Jan 1984

Washington Report, Vol. 13 No.13, May 21, 1984, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 13 No.4, March 19, 1984, American Institute Of Certified Public Accountants. Jan 1984

Washington Report, Vol. 13 No.4, March 19, 1984, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 13 No.12, May 14, 1984, American Institute Of Certified Public Accountants. Jan 1984

Washington Report, Vol. 13 No.12, May 14, 1984, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Accounting For Key-Person Life Insurance; Issues Paper (1984 October 31), American Institute Of Certified Public Accountants. Corporate-Owned Life Insurance Task Force Jan 1984

Accounting For Key-Person Life Insurance; Issues Paper (1984 October 31), American Institute Of Certified Public Accountants. Corporate-Owned Life Insurance Task Force

Issues Papers

No abstract provided.


Washington Report, Vol. 13 No.22, July 23, 1984, American Institute Of Certified Public Accountants. Jan 1984

Washington Report, Vol. 13 No.22, July 23, 1984, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Interprofessional Tax Altercation, William S. Hopwood, Karen S. Hreha Jan 1984

Interprofessional Tax Altercation, William S. Hopwood, Karen S. Hreha

Accounting Historians Journal

The paper presents an historical summary of the major issues and events which led to the development of the practice of taxation by accountants in the United States. This development was marked by tremendous conflict between the legal and accounting professions.


Development Of British Railway Accounting: 1800-1911, John J. Glynn Jan 1984

Development Of British Railway Accounting: 1800-1911, John J. Glynn

Accounting Historians Journal

This paper concentrates on accounting aspects arising from the development of the railways. Railways in nineteenth century Britain had a major influence in reshaping some of the legislative procedures in parliament, the development of the capital market, and the economy at large. A background is provided to the first government regulations, introduced in 1840, and all subsequent major developments which led up to the Railway Companies (Accounts and Returns) Act, 1911. Why had it taken over eighty years (since the first commercial railway was established in 1830) to produce a standard presentation of accounts and financial reports?


Washington Report, Vol. 13 No.2, March 5, 1984, American Institute Of Certified Public Accountants. Jan 1984

Washington Report, Vol. 13 No.2, March 5, 1984, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 13 No.38, November 12, 1984, American Institute Of Certified Public Accountants. Jan 1984

Washington Report, Vol. 13 No.38, November 12, 1984, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 12 No.48, January 23, 1984, American Institute Of Certified Public Accountants. Jan 1984

Washington Report, Vol. 12 No.48, January 23, 1984, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Accountants' Index. Thirty-Second Supplement, January-December 1983, Volume 2: M-Z, Linda C. Pierce, American Institute Of Certified Public Accountants Jan 1984

Accountants' Index. Thirty-Second Supplement, January-December 1983, Volume 2: M-Z, Linda C. Pierce, American Institute Of Certified Public Accountants

Accountants' Index

No abstract provided.


Tax: Reducing The Cost Of Employer-Reimbursed Moves, Joyce M. Lunney Jan 1984

Tax: Reducing The Cost Of Employer-Reimbursed Moves, Joyce M. Lunney

Woman C.P.A.

No abstract provided.


Washington Report, Vol. 13 No.17, June 18, 1984, American Institute Of Certified Public Accountants. Jan 1984

Washington Report, Vol. 13 No.17, June 18, 1984, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 13 No.7, April 9, 1984, American Institute Of Certified Public Accountants. Jan 1984

Washington Report, Vol. 13 No.7, April 9, 1984, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 13 No.32, Ocotober 1, 1984, American Institute Of Certified Public Accountants. Jan 1984

Washington Report, Vol. 13 No.32, Ocotober 1, 1984, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 13 No.34, Ocotober 15, 1984, American Institute Of Certified Public Accountants. Jan 1984

Washington Report, Vol. 13 No.34, Ocotober 15, 1984, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 13 No.21, July 16, 1984, American Institute Of Certified Public Accountants. Jan 1984

Washington Report, Vol. 13 No.21, July 16, 1984, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


What's Going On, Edition 84-5 (October, 1984), American Institute Of Certified Public Accountants Jan 1984

What's Going On, Edition 84-5 (October, 1984), American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Accounting Trends And Techniques, 38th Annual Survey, 1984 Edition, American Institute Of Certified Public Accountants Jan 1984

Accounting Trends And Techniques, 38th Annual Survey, 1984 Edition, American Institute Of Certified Public Accountants

Accounting Trends and Techniques

No abstract provided.


Let's Change Gaas!!! ???*&#@, Robert Mednick, Alan J. Winters Jan 1984

Let's Change Gaas!!! ???*&#@, Robert Mednick, Alan J. Winters

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Genesis Of Divisional Management And Accounting Systems In The House Of Mitsui, 1710-1730, Sadao Taketera, Noboru Nishikawa Jan 1984

Genesis Of Divisional Management And Accounting Systems In The House Of Mitsui, 1710-1730, Sadao Taketera, Noboru Nishikawa

Accounting Historians Journal

Early in the 18th century the House of Mitsui created a divisionalized administrative structure with a general office known as Omotokata in order to control many operating shops. This paper examines the divisional administrative structure and accounting systems that the House of Mitsui developed between 1710 and 1730.


Development Of Compilations And Reviews, Larry Joe Rankin Jan 1984

Development Of Compilations And Reviews, Larry Joe Rankin

Accounting Historians Journal

The article reviews the significant events in the development of AICPA standards which led to the establishment of two types of CPA engagements on the financial statements of nonpublic businesses??pilations and reviews. As a part of this development, the article describes various CPA-user communication problems which resulted from unaudited financial statement engagements and limited procedure engagements.


Frameworks Of American Financial Accounting Thought: An Historical Perspective To 1973, Gary John Previts Jan 1984

Frameworks Of American Financial Accounting Thought: An Historical Perspective To 1973, Gary John Previts

Accounting Historians Journal

The debate among accounting theoreticians as to the content and usefulness of the Financial Accounting Standards Board's concept statements and its conceptual framework project can better be understood if a perspective of prior "framework" efforts is used. This paper interprets the principal prior efforts to produce a comprehensive conceptual framework for financial reports down to the time the FASB was formed in 1972. It shows that previous efforts were slow to evolve, and to respond to environmental changes. There is also evidence that a continuing "dynamic tension" has existed between the patterns proposed by practitioner groups and those of groups …


Doctoral Research [1984, Vol. 11, No. 2], Maureen Helena Berry Jan 1984

Doctoral Research [1984, Vol. 11, No. 2], Maureen Helena Berry

Accounting Historians Journal

Dissertations abstracted are: Bank Behavior, Regulation and Economic Development: California 1860-1910 by Roger Charles Lister; Land Ownership in the Economic Development of Ghana, 1945-1975 by N.W. Ababio-Appah; Interaction Between Central Government Recurrent Expenditures, Revenue Constraint and External Receipts in Less Developed Countries: The Case of Ghana: 1956-78 by Alberto Dogbey Kobla Agbonyitor; Fiscal Stress in American Cities by Karen Lee Shelley; A Comparison of the Ability of Financial Ratios Based on Different Accounting Standards to Predict Bankruptcy by Farouk Wasef Elkharouf; A Comparison of the Advocations of Henry Sweeney in Stabilized Accounting to Recent Price Level/Replacement Cost Activity by Walker …