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Full-Text Articles in Business

Fall Meeting Of Council, October 19 - 21, 2014, Volume 2, The Westin Copley Place, 10 Huntington Avenue Boston, Ma 02116, American Institute Of Certified Public Accountants (Aicpa) Oct 2014

Fall Meeting Of Council, October 19 - 21, 2014, Volume 2, The Westin Copley Place, 10 Huntington Avenue Boston, Ma 02116, American Institute Of Certified Public Accountants (Aicpa)

Association Sections, Divisions, Boards, Teams

No abstract provided.


Fall Meeting Of Council, October 19 - 21, 2014, Volume 2 With Index, The Westin Copley Place, 10 Huntington Avenue Boston, Ma 02116, American Institute Of Certified Public Accountants (Aicpa) Oct 2014

Fall Meeting Of Council, October 19 - 21, 2014, Volume 2 With Index, The Westin Copley Place, 10 Huntington Avenue Boston, Ma 02116, American Institute Of Certified Public Accountants (Aicpa)

Association Sections, Divisions, Boards, Teams

No abstract provided.


Academy Loses Past President, Life Member, Edward N. Coffman, Academy Of Accounting Historians Oct 2014

Academy Loses Past President, Life Member, Edward N. Coffman, Academy Of Accounting Historians

Accounting Historians Notebook

Edward “Ed” Coffman grew up in the small town of West Point, Virginia. After graduating from high school he worked at the local paper mill with other members of his family, including his father. When Coffman decided to attend college in 1962, he became the first in his family to do so.


Academy Of Accounting Historians Business Meeting At The 2014 Annual Conference Of The American Accounting Association, Minutes, Stephanie D. Moussalli Oct 2014

Academy Of Accounting Historians Business Meeting At The 2014 Annual Conference Of The American Accounting Association, Minutes, Stephanie D. Moussalli

Accounting Historians Notebook

ACADEMY OF ACCOUNTING HISTORIANS BUSINESS MEETING At the 2014 Annual Conference of the American Accounting Association Atlanta Marriott Marquis Hotel, Atlanta, Georgia Lobby Level, Room 503 Sunday, August 3, 2014 7:00 PM to 8:00 PM MINUTES


Treasure Worth Sharing From The 1950s, Andrew D. Sharp, Taylor A. Webre Oct 2014

Treasure Worth Sharing From The 1950s, Andrew D. Sharp, Taylor A. Webre

Accounting Historians Notebook

It was a copy of the 1956 American Accounting Association publication, Index to The Accounting Review: 1951-1955. Part II of the booklet consists of a Book Review Index of The Accounting Review for volumes XXVI to XXX, covering the five years of 1951 to 1955. On page 33, the category History reflects five books on accounting history.


Sargiacomo, Servalli, Andrei Win 2014 Thomas J. Burns Biographical Research Award Oct 2014

Sargiacomo, Servalli, Andrei Win 2014 Thomas J. Burns Biographical Research Award

Accounting Historians Notebook

For their biographical paper, “Fabio Besta: accounting thinker and accounting history pioneer”, focused on Fabio Besta, the so-called "unsurpassed Master" of the Italian tradition. The group portrays Fabio Besta as both a brilliant accounting thinker and an accounting history pioneer as revealed in his publication of a monumental milestone in accounting history called "La Ragioneria".


Stephan Fafatas Receives 2014 Innovation In Accounting History Education Award Oct 2014

Stephan Fafatas Receives 2014 Innovation In Accounting History Education Award

Accounting Historians Notebook

For his undergraduate course offering at Washington and Lee University titled, History through Accounting.


Barbara Merino Receives Life Membership Oct 2014

Barbara Merino Receives Life Membership

Accounting Historians Notebook

Barbara Dubis Merino received her PhD in Accounting from the University of Alabama in 1975. In 2011, she be-came Professor Emerita at the Univer-sity of North Texas. Her initial aca-demic appointment was on the faculty of the Stern School of Business of New York University. In 1983, she was ap-pointed a professor at UNT and in 1987 was awarded the O. J. Curry Chair. The following year she was named a Re-gents Professor. In 1996, she was awarded the Horace Brock Chair.


Academy Member Spotlight: Prof. Mikhail I. Kuter Oct 2014

Academy Member Spotlight: Prof. Mikhail I. Kuter

Accounting Historians Notebook

During the period of economy reorientation towards market relations Mikhail I. Kuter was the author of the first Russian language textbook on the theory of accounting.


Yokohama City University Establishes The Largest Collection Of Corporate Histories In Japan, Fuminobu Mizutani Kanto Oct 2014

Yokohama City University Establishes The Largest Collection Of Corporate Histories In Japan, Fuminobu Mizutani Kanto

Accounting Historians Notebook

In actuality however, as of 2014, the largest collection of corporate histories in Japan is not Nagao Bunko, but the collec-tion named the Corner of Corporate and Organizational Histories in Yokohama City University Library & Information Center. Yokohama City University is located in Kanagawa Prefecture.


In Memorium: George Roudebush Catlett (1917-2013), Stephen Zeff Oct 2014

In Memorium: George Roudebush Catlett (1917-2013), Stephen Zeff

Accounting Historians Notebook

George R. Catlett, the senior technical partner of Arthur Andersen & Co. from 1962 to 1980, died on October 10, 2013 in Pewaukee, Wisconsin. He was born on August 14, 1917 in Fairmount, Illinois, where he grew up.


2013 Best Paper Award To Dale L. Flesher And Gary J. Previts Oct 2014

2013 Best Paper Award To Dale L. Flesher And Gary J. Previts

Accounting Historians Notebook

Best paper: “Donaldson Brown (1885-1965): The Power of an Individual and His Ideas Over Time”


Persson Selected For 2014 Vangermeersch Manuscript Award; 2014 Margit F. And Hanns Martin Schoenfeld Scholarship Awarded To Anderson Oct 2014

Persson Selected For 2014 Vangermeersch Manuscript Award; 2014 Margit F. And Hanns Martin Schoenfeld Scholarship Awarded To Anderson

Accounting Historians Notebook

Martin E. Persson (Ivey Business School, Western University) received the 2014 Vangermeersch Manuscript Award for his manuscript, “R. J. Chambers and the AICPA’s Postulates and Principles Controversy: A Case of Vicarious Action”, which explores Raymond J. Chambers role in the development of postulates and principles at the AICPA in the late 1950s and early 1960s. Deborah Anderson (University of Oxford) was selected as the 2014 recipient of the Margit F. and Hanns Martin Schoenfeld Scholarship for her research on the topic, “A History of Valua-tion in US GAAP: A Critical Perspective”.


Boyns And Edwards Win 2014 Barbara D. Merino Award For Excellence In Accounting History Publication Oct 2014

Boyns And Edwards Win 2014 Barbara D. Merino Award For Excellence In Accounting History Publication

Accounting Historians Notebook

Trevor Boyns and John Richard Edwards, both of Cardiff University, were selected as the 2014 recipients of the Barbara D. Merino Award for Excellence in Accounting History Publication for their book, A History of Management Accounting: The British Experience (Routledge, 2013).


2013 Best Paper Awards For Excellence Oct 2014

2013 Best Paper Awards For Excellence

Accounting Historians Notebook

Best papers: Kevin Feeney “Railroad Audits: Some Arrive Ahead of Schedule” and Cynthia Krom and Stephanie Krom “The Whiskey Tax of 1791 and the Consequent Insurrection: ‘A Wicked and Happy Tumult’”


Prof. Cheryl Mcwatters Named First Non- U.K.-Based Editor For Accounting History Review Oct 2014

Prof. Cheryl Mcwatters Named First Non- U.K.-Based Editor For Accounting History Review

Accounting Historians Notebook

Professor Cheryl S. McWatters, the Father Edgar Thivierge Chair in Business History at the University of Ottawa/ Telfer School has been appointed editor of Accounting History Review.


In Memorium: Life Member Robert W. Gibson (1931-2014), Dale L. Flesher Oct 2014

In Memorium: Life Member Robert W. Gibson (1931-2014), Dale L. Flesher

Accounting Historians Notebook

Academy Life Member Robert William Gibson died on July 28, 2014, at the age of 83.


Accounting Historians Notebook, 2014, Vol. 37, No. 2 (October) [Whole Issue] Oct 2014

Accounting Historians Notebook, 2014, Vol. 37, No. 2 (October) [Whole Issue]

Accounting Historians Notebook

October issue


Dale L. Flesher Receives 2014 Hourglass Award Oct 2014

Dale L. Flesher Receives 2014 Hourglass Award

Accounting Historians Notebook

Dale L. Flesher is a Professor in the Patterson School of Accountancy at the University of Mississippi and holds the Roland & Sheryl Burns Chair; he also serves as associate dean of the School of Accountancy. He received both bachelors and masters degrees from Ball State University, and a Ph.D. from the University of Cincinnati. He has authored over 400 articles for more than 100 professional journals throughout the world, including The Accounting Review, Journal of Accountancy, The CPA Journal, ABACUS, The Accounting Historians Journal, Accounting and Business Research, and Accounting, Organizations and Society. He is also the author of …


Statements On Standards For Accounting And Review Services : Clarification And Recodification; Statement On Standards For Accounting And Review Services 21, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Oct 2014

Statements On Standards For Accounting And Review Services : Clarification And Recodification; Statement On Standards For Accounting And Review Services 21, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

AICPA Professional Standards

No abstract provided.


Checklists And Illustrative Financial Statements For Corporations, September 30, 2014, American Institute Of Certified Public Accountants (Aicpa) Sep 2014

Checklists And Illustrative Financial Statements For Corporations, September 30, 2014, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Aicpa Code Of Professional Conduct Effective December 15, 2014 (Early Implementation Permitted). [Contents As Of September 24, 2014], American Institute Of Certified Public Accountants (Aicpa) Sep 2014

Aicpa Code Of Professional Conduct Effective December 15, 2014 (Early Implementation Permitted). [Contents As Of September 24, 2014], American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.


Comment Letters On Proposed Statement On Standards For Attestation Engagements, September 18, 2014, Comments Are Requested By December 18, 2014; Reporting On An Examination Of Controls At A Service Organization Relevant To User Entities’ Internal Control Over Financial Reporting: Clarification And Recodification, American Institute Of Certified Public Accountants. Auditing Standards Board Sep 2014

Comment Letters On Proposed Statement On Standards For Attestation Engagements, September 18, 2014, Comments Are Requested By December 18, 2014; Reporting On An Examination Of Controls At A Service Organization Relevant To User Entities’ Internal Control Over Financial Reporting: Clarification And Recodification, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Proposed Statement On Standards For Attestation Engagements, September 18, 2014, Comments Are Requested By December 18, 2014; Reporting On An Examination Of Controls At A Service Organization Relevant To User Entities’ Internal Control Over Financial Reporting: Clarification And Recodification; Exposure Draft (American Institute Of Certified Public Accountants), 2014, September 18, American Institute Of Certified Public Accountants. Auditing Standards Board Sep 2014

Proposed Statement On Standards For Attestation Engagements, September 18, 2014, Comments Are Requested By December 18, 2014; Reporting On An Examination Of Controls At A Service Organization Relevant To User Entities’ Internal Control Over Financial Reporting: Clarification And Recodification; Exposure Draft (American Institute Of Certified Public Accountants), 2014, September 18, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Proposed Statement On Auditing Standards, An Audit Of Internal Control Over Financial Reporting That Is Integrated With An Audit Of Financial Statements, September 10, 2014, Comments Are Requested By December 10, 2014; Exposure Draft (American Institute Of Certified Public Accountants), 2014, September 10, American Institute Of Certified Public Accountants. Auditing Standards Board Sep 2014

Proposed Statement On Auditing Standards, An Audit Of Internal Control Over Financial Reporting That Is Integrated With An Audit Of Financial Statements, September 10, 2014, Comments Are Requested By December 10, 2014; Exposure Draft (American Institute Of Certified Public Accountants), 2014, September 10, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters On Proposed Statement On Auditing Standards, An Audit Of Internal Control Over Financial Reporting That Is Integrated With An Audit Of Financial Statements, September 10, 2014, American Institute Of Certified Public Accountants. Auditing Standards Board Sep 2014

Comment Letters On Proposed Statement On Auditing Standards, An Audit Of Internal Control Over Financial Reporting That Is Integrated With An Audit Of Financial Statements, September 10, 2014, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Health Care Entities, September 1, 2014; Audit & Accounting Guide, American Institute Of Certified Public Accountants (Aicpa) Sep 2014

Health Care Entities, September 1, 2014; Audit & Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Gaming, September 1, 2014: Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa) Sep 2014

Gaming, September 1, 2014: Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Special Considerations In Auditing Financial Instruments, September 1, 2014; Audit Guide, American Institute Of Certified Public Accountants (Aicpa) Sep 2014

Special Considerations In Auditing Financial Instruments, September 1, 2014; Audit Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Assessing And Responding To Audit Risk In A Financial Statement Audit; Audit Guide, American Institute Of Certified Public Accountants (Aicpa) Sep 2014

Assessing And Responding To Audit Risk In A Financial Statement Audit; Audit Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.