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Full-Text Articles in Business

In The Matter Of: 2016 Aicpa Spring Council Meeting, Vol. 1, May 15, 2016, American Institute Of Certified Public Accountants. Council May 2016

In The Matter Of: 2016 Aicpa Spring Council Meeting, Vol. 1, May 15, 2016, American Institute Of Certified Public Accountants. Council

Association Sections, Divisions, Boards, Teams

No abstract provided.


Construction Contractors, May 1, 2016; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa) May 2016

Construction Contractors, May 1, 2016; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Comment Letters On Hosting Services, May 16, 2016, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee May 2016

Comment Letters On Hosting Services, May 16, 2016, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Investment Companies, May 1, 2016; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa) May 2016

Investment Companies, May 1, 2016; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklists & Illustrative Financial Statements, Not-For-Profit Entities, April 30, 2016, American Institute Of Certified Public Accountants (Aicpa) Apr 2016

Checklists & Illustrative Financial Statements, Not-For-Profit Entities, April 30, 2016, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Teaching Accounting Appreciation At The British Museum And In Your Classroom, J. Riley Shaw, Dale L. Flesher Apr 2016

Teaching Accounting Appreciation At The British Museum And In Your Classroom, J. Riley Shaw, Dale L. Flesher

Accounting Historians Notebook

Every year the University of Mississippi offers an accountancy study abroad class in London, England. The title of the graduate-level class is “The Development of Accounting Thought.” The class is intended to help the students think about how accounting started as a discipline and about accounting’s contributions to society. One of the highlights of that trip is the visit to the British Museum to examine the cuneiform documents. This visit to the British Museum and the cuneiform exhibit serves to focus the students’ attention on accountancy’s contributions to the ancient world and to modern society.


Morgan Library & Museum In New York City Apr 2016

Morgan Library & Museum In New York City

Accounting Historians Notebook

While celebrating the centennial events at the American Accounting Association annual meeting this August in New York City, you may want to consider a visit to the historic Morgan Library.


President’S Message, Robert Colson Apr 2016

President’S Message, Robert Colson

Accounting Historians Notebook

History is currently being made in the context of our own Academy of Accounting Historians. After 42 years as an independent scholarly organization, the board and membership voted at our August 2015 meetings to authorize the officers to pursue a merger with the American Accounting Association, transforming the Academy into a section of the AAA.


Recent Books Published By Academy Members; When In Rome... Apr 2016

Recent Books Published By Academy Members; When In Rome...

Accounting Historians Notebook

History of Management Accounting in Japan Institutional & Cultural Significance of Accounting Hiroshi Okano; Historical Critique Of Currently Accepted Accounting Theory Izumi Watanabe


Call For Award Nominations Apr 2016

Call For Award Nominations

Accounting Historians Notebook

Nominations deadline for all awards: June 1, 2016


Corrections And Clarifications: Academy Of Accounting Historians Membership Report Apr 2016

Corrections And Clarifications: Academy Of Accounting Historians Membership Report

Accounting Historians Notebook

Academy of Accounting Historians Membership Report


Accounting Historians Notebook, 2016, Vol. 39, No. 1 (April) [Whole Issue] Apr 2016

Accounting Historians Notebook, 2016, Vol. 39, No. 1 (April) [Whole Issue]

Accounting Historians Notebook

April issue


University Of Mississippi To House Reproduction Of Kenneth Macneal's Scrapbook Apr 2016

University Of Mississippi To House Reproduction Of Kenneth Macneal's Scrapbook

Accounting Historians Notebook

Kenneth MacNeal is widely known for his 1939 book, Truth in Accounting, which was strongly critical of generally accepted accounting principles and advocated market value accounting. He kept a massive scrapbook in connection with that work and with a critical article he was commissioned to write for Fortune magazine, which was yanked just prior to publication.


Academy Activities At The American Accounting Association Annual Meeting Apr 2016

Academy Activities At The American Accounting Association Annual Meeting

Accounting Historians Notebook

Celebration of the Century Celebrating the AAA’s Centennial Year August 6-10, 2016; CPE WORKSHOP: ACCOUNTING HISTORY PERSPECTIVES


14th World Congress Of Accounting Historians, June 25-27, 2016, Pescara, Italy, Academy Of Accounting Historians Apr 2016

14th World Congress Of Accounting Historians, June 25-27, 2016, Pescara, Italy, Academy Of Accounting Historians

Accounting Historians Notebook

Much time has passed since the “Fourth International Congress of the History of Accountancy” was successfully organized in Pisa in 1984 by Tito Antoni. The University Gabriele d’Annunzio and its Department of Management and Business Administration are proud to host the 2016 World Congress of Accounting Historians, which will take place in Pescara, the trendy Italian seaside resort. Supported by the Italian Society


Academy Member Spotlight: Oktay Güvemli Apr 2016

Academy Member Spotlight: Oktay Güvemli

Accounting Historians Notebook

Oktay Güvemli was born in a town (Fatsa – the district of Ordu) on the coast of the Eastern Black Sea. He completed his undergraduate education at the Academy of Economics and Commercial Sciences, in Ankara, 1960. He finished his masters degree in Istanbul University, 1961. Between 1963 and 1973, he worked as an analyst financier at the Industrial Investment and Credit Bank (Sınai Y atırım ve Kredi Bankası). He began his academic life at Marmara University in 1973. He became Associate Professor in 1974 and Professor in 1980. Prof. Güvemli has been continuing his academic life along with CPA …


Government Auditing Standards And Single Audits, April 1, 2016; Audit Guide, American Institute Of Certified Public Accountants (Aicpa) Apr 2016

Government Auditing Standards And Single Audits, April 1, 2016; Audit Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Attestation Standards: Clarification And Recodification; Statement On Standards For Attestation Engagements 18, American Institute Of Certified Public Accountants. Auditing Standards Board Apr 2016

Attestation Standards: Clarification And Recodification; Statement On Standards For Attestation Engagements 18, American Institute Of Certified Public Accountants. Auditing Standards Board

AICPA Professional Standards

No abstract provided.


Preparation, Compilation, And Review Engagements, March 1, 2016, American Institute Of Certified Public Accountants (Aicpa) Mar 2016

Preparation, Compilation, And Review Engagements, March 1, 2016, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Not-For-Profit Entities, March 1, 2016; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa) Mar 2016

Not-For-Profit Entities, March 1, 2016; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


State And Local Governments, March 1, 2016; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa) Mar 2016

State And Local Governments, March 1, 2016; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Auditing Standards Board (Asb) Meeting Highlights, January 12-14, 2016 Sarasota, Fl, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2016

Auditing Standards Board (Asb) Meeting Highlights, January 12-14, 2016 Sarasota, Fl, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


U.S. Gaap Financial Statements Best Practices In Presentation And Disclosure, 2016/17, 70th Edition; Accounting Trends & Techniques, American Institute Of Certified Public Accountants (Aicpa) Jan 2016

U.S. Gaap Financial Statements Best Practices In Presentation And Disclosure, 2016/17, 70th Edition; Accounting Trends & Techniques, American Institute Of Certified Public Accountants (Aicpa)

Accounting Trends and Techniques

No abstract provided.


Ole Miss Accountant – 2016, University Of Mississippi. School Of Accountancy Jan 2016

Ole Miss Accountant – 2016, University Of Mississippi. School Of Accountancy

Ole Miss Accountant

Cover story: Distinguished Alumnus Inducted into Patterson Hall of Fame


Not-For-Profit Entities : Best Practices In Presentation And Disclosure; Accounting Trends & Techniques, American Institute Of Certified Public Accountants (Aicpa) Jan 2016

Not-For-Profit Entities : Best Practices In Presentation And Disclosure; Accounting Trends & Techniques, American Institute Of Certified Public Accountants (Aicpa)

Accounting Trends and Techniques

No abstract provided.


Employee Benefit Plans : Best Practices In Presentation And Disclosure; Accounting Trends & Techniques, Daryl G. Krause, Diana G. Krupica, Linda C. Delahanty Jan 2016

Employee Benefit Plans : Best Practices In Presentation And Disclosure; Accounting Trends & Techniques, Daryl G. Krause, Diana G. Krupica, Linda C. Delahanty

Accounting Trends and Techniques

No abstract provided.


Amendment To Statement On Auditing Standards No. 122, Section 700, Forming An Opinion And Reporting On Financial Statements; Statement On Standards, 131, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2016

Amendment To Statement On Auditing Standards No. 122, Section 700, Forming An Opinion And Reporting On Financial Statements; Statement On Standards, 131, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

No abstract provided.


Directory Of Accounting Faculty, Academic Year 2016-2017, 39th Edition, James R. Hasselback Jan 2016

Directory Of Accounting Faculty, Academic Year 2016-2017, 39th Edition, James R. Hasselback

Individual and Corporate Publications

No abstract provided.


The Effect Of Competitive Advantages On Corporate Tax Avoidance: A Determinant Or Excuse?, Andrew Dale Almand Jan 2016

The Effect Of Competitive Advantages On Corporate Tax Avoidance: A Determinant Or Excuse?, Andrew Dale Almand

Electronic Theses and Dissertations

Recently, managers of U.S. corporations have explained the motivation behind engaging in extreme and public forms of tax avoidance (i.e. corporate inversions) as addressing the inability to gain or maintain global competitive advantages (Security 2014, 1). While prior research explores how a corporation’s overall business strategy can affect tax avoidance behavior (Higgins et al. 2015) and measures the effects of different components of competitive advantages on tax avoidance (Kubick et al. 2015; Gao et al. 2015), how total global competitive advantages impact tax avoidance remains an unanswered empirical question. Therefore, this study considers the following research questions: 1)How does the …


An Examination Of Ceo Reputation Decline And Repair In Response To Deviant Actions, Jennifer Marie Palar Jan 2016

An Examination Of Ceo Reputation Decline And Repair In Response To Deviant Actions, Jennifer Marie Palar

Electronic Theses and Dissertations

Despite increasing interest in managerial reputation, little research in the management field has attempted to theorize and empirically examine reputation as a dynamic construct. This paper synthesizes prior reputation literature across disciplines to develop a model of reputation change. Using the context of executive termination it is hypothesized that the same managerial outcome (i.e. termination) carries varied meaning to stakeholders depending on the actions leading to and reason for termination and such meaning impacts the level of executive reputation decline and repair. Additionally, drawing on four established theoretical mechanisms in the reputation literature it is hypothesized that various traits, relationships, …