Open Access. Powered by Scholars. Published by Universities.®
- Discipline
-
- Accounting (33426)
- Taxation (16507)
- Arts and Humanities (2413)
- Feminist, Gender, and Sexuality Studies (2397)
- Women's Studies (2397)
-
- Tourism and Travel (339)
- Business Administration, Management, and Operations (253)
- Management Sciences and Quantitative Methods (203)
- Social and Behavioral Sciences (64)
- Marketing (62)
- Finance and Financial Management (46)
- Sports Management (43)
- Medicine and Health Sciences (36)
- Life Sciences (33)
- Recreation Business (32)
- Sports Studies (31)
- Exercise Physiology (30)
- Leisure Studies (30)
- Physiology (30)
- Sports Sciences (30)
- Engineering (26)
- Business Analytics (21)
- Business Law, Public Responsibility, and Ethics (17)
- Corporate Finance (16)
- Entrepreneurial and Small Business Operations (16)
- Manufacturing (16)
- Mechanical Engineering (16)
- Management Information Systems (13)
- Communication (12)
- Keyword
-
- Etc (1696)
- Questions (1199)
- Accounting -- Examinations (1134)
- American Institute of Certified Public Accountants (1095)
- Accounting firms -- Management (889)
-
- Accounting -- Law and Legislation -- Periodicals (883)
- Taxation -- Law and legislation -- United States (808)
- Books -- Reviews (652)
- American Institute of Accountants (622)
- Manuals (605)
- Auditing -- Standards -- United States (420)
- Accounting -- Study and teaching (397)
- Finance (395)
- Accounting -- Periodicals; Tax planning -- Periodicals (383)
- Ross (364)
- Accounting -- Societies (362)
- Etc. (353)
- Accounting -- Bibliography (339)
- Accounting -- Bibliographies (338)
- Accounting -- Vocational guidance (321)
- Auditing (263)
- Income tax -- United States (250)
- Accountants -- Professional ethics (244)
- Accounting -- Law and legislation -- United States -- States (239)
- Accounting -- Standards -- United States (231)
- American Association of Public Accountants (213)
- American Institute of Certified Public Accountants. Auditing Standards Board; Minutes; Auditing -- Standards --United States (211)
- Taxation -- United States (209)
- Touche (205)
- Financial statements (192)
- Publication Year
- Publication
-
- Journal of Accountancy (6656)
- Newsletters (4310)
- Association Sections, Divisions, Boards, Teams (2869)
- Guides, Handbooks and Manuals (2624)
- Woman C.P.A. (2397)
-
- Tax Adviser (2054)
- Haskins and Sells Publications (1783)
- Industry Guides (AAGs), Risk Alerts, and Checklists (1455)
- Exposure Drafts, Comment Letters, and Statements of Position (1069)
- Accounting Historians Notebook (950)
- Touche Ross Publications (912)
- Accounting Historians Journal (892)
- American Institute of Accountants (671)
- Honors Theses (497)
- AICPA Committees (487)
- AICPA Professional Standards (458)
- Individual and Corporate Publications (444)
- Management Services: A Magazine of Planning, Systems, and Controls (413)
- Federal Publications (398)
- Postcards, 2-sided (335)
- AICPA Annual Reports (334)
- Publications of Accounting Associations, Societies, and Institutes (245)
- Accounting Hall of Fame Brochures (242)
- Proceedings of the University of Kansas Symposium on Auditing Problems (227)
- Examinations and Study (203)
- Management Adviser (202)
- State Publications (193)
- Statements on Auditing Standards (180)
- The Pace Student (133)
- Accounting Trends and Techniques (105)
- Publication Type
- File Type
Articles 3841 - 3870 of 34035
Full-Text Articles in Business
Accounting History Symposium Parma, Italy November 29, 2013
Accounting History Symposium Parma, Italy November 29, 2013
Accounting Historians Notebook
Stephen Walker & Gloria Vollmers at the Royal Theatre of Parma (photograph)
President’S Message, Massimo Sargiacomo
President’S Message, Massimo Sargiacomo
Accounting Historians Notebook
As the Academy begins its new year of activity I am writing to express my gratitude for the opportunity to serve you.
Academy Member Spotlight: Prof. Guo Daoyang, Academy Of Accounting Historians
Academy Member Spotlight: Prof. Guo Daoyang, Academy Of Accounting Historians
Accounting Historians Notebook
Professor Guo Daoyang was born in Gucheng, Hubei province of the People's Republic of China in 1940. He is a distinguished professor and director of Academic Committee of Zhongnan University of Economics and Law, also a trustee of Academy of Accounting Historians.
Accounting History Syllabus, Alan Sangster
Accounting History Syllabus, Alan Sangster
Accounting Historians Notebook
The following is Prof. Dr. Alan Sangster’s syllabus for a course taught in Portuguese as a visiting professor at the University of Sao Paulo in 2012.
Academy Donates Books To University Of Mississippi Library’S Archives & Special Collections
Academy Donates Books To University Of Mississippi Library’S Archives & Special Collections
Accounting Historians Notebook
Julia Rholes, Dale Flesher, Royce Kurtz, Gary Previts (Group photograph)
Join Academy Members And Guests At The American Accounting Association Annual Meeting Atlanta, Georgia, Sunday, August 3, 2014 1:00 – 4:30 Pm Cpe Workshop: Accounting History Perspectives; Call For Award Nominations Nominations Deadline For All Awards: June 2, 2014
Accounting Historians Notebook
Here’s a chance to learn about current research topics in accounting history and an opportunity to update academy members on your own project.
Tick Marks: The Auditors' Ancient Yet Modern Tool, Donald L. Ariail, Hugh P. Hughes
Tick Marks: The Auditors' Ancient Yet Modern Tool, Donald L. Ariail, Hugh P. Hughes
Accounting Historians Notebook
After reminiscing on the personalized audit tick marks the lead author had used during his many years in public practice, he checked the Brief Accounting Dictionary for a formal definition. Surprisingly, this term was not defined.
Compilation And Review Engagements, March 1, 2014; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Compilation And Review Engagements, March 1, 2014; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audit Sampling, March1, 2014; Aicpa Audit Guide, American Institute Of Certified Public Accountants (Aicpa)
Audit Sampling, March1, 2014; Aicpa Audit Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
State And Local Governments, March 1, 2014; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
State And Local Governments, March 1, 2014; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Not-For-Profit Entities, March 1, 2014; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Not-For-Profit Entities, March 1, 2014; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Proposed Statement On Auditing Standards: Amendment To Auditing Standards No. 122, Statement On Auditing Standards, Clarification And Recodification, Section 920, Letters For Underwriters And Certain Other Requesting Parties, As Amended, February 13, 2014, Comments Are Requested By April 15, 2014; Exposure Draft (American Institute Of Certified Public Accountants), 2014, February 13, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards: Amendment To Auditing Standards No. 122, Statement On Auditing Standards, Clarification And Recodification, Section 920, Letters For Underwriters And Certain Other Requesting Parties, As Amended, February 13, 2014, Comments Are Requested By April 15, 2014; Exposure Draft (American Institute Of Certified Public Accountants), 2014, February 13, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Using The Work Of Internal Auditors; Statement Of Auditing Standards No. 128, American Institute Of Certified Public Accountants. Auditing Standards Board
Using The Work Of Internal Auditors; Statement Of Auditing Standards No. 128, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
No abstract provided.
Government Auditing Standards And Circular A-133 Audits, February 1, 2014, American Institute Of Certified Public Accountants (Aicpa)
Government Auditing Standards And Circular A-133 Audits, February 1, 2014, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Proposed Statement On Standards For Attestation Engagements: Subject-Matter Specific Attestation Standards: Clarification And Recodification (To Supersede At Section 301, Financial Forecasts And Projections; At Section 401, Reporting On Pro Forma Financial Information; And At Section 601, Compliance Attestation, Of Statements On Standards For Attestation Engagements [Aicpa, Professional Standards]) January 28, 2014, Comments Are Requested By May 27, 2014; Exposure Draft (American Institute Of Certified Public Accountants), 2014, January 28, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Standards For Attestation Engagements: Subject-Matter Specific Attestation Standards: Clarification And Recodification (To Supersede At Section 301, Financial Forecasts And Projections; At Section 401, Reporting On Pro Forma Financial Information; And At Section 601, Compliance Attestation, Of Statements On Standards For Attestation Engagements [Aicpa, Professional Standards]) January 28, 2014, Comments Are Requested By May 27, 2014; Exposure Draft (American Institute Of Certified Public Accountants), 2014, January 28, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Auditing Standards Board (Asb), January 7-9, 2014, Meeting Agenda, San Diego, Ca, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb), January 7-9, 2014, Meeting Agenda, San Diego, Ca, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Auditing Standards Board (Asb) Meeting, January 7-9, 2014, San Diego, Ca; Highlights (Asb) Meeting, January 7-9, 2014, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb) Meeting, January 7-9, 2014, San Diego, Ca; Highlights (Asb) Meeting, January 7-9, 2014, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Ole Miss Accountant – 2014, University Of Mississippi. School Of Accountancy
Ole Miss Accountant – 2014, University Of Mississippi. School Of Accountancy
Ole Miss Accountant
Cover story: KPMG establishes Chair of Accountancy
Academy Of Accounting Historians: Application For 2014 Membership; Application For 2014 Membership; Contents [2014, Vol. 41, No. 1];, Academy Of Accounting Historians
Academy Of Accounting Historians: Application For 2014 Membership; Application For 2014 Membership; Contents [2014, Vol. 41, No. 1];, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Accounting Historians Journal, 2014, Vol. 41, No. 1 [Whole Issue]
Accounting Historians Journal, 2014, Vol. 41, No. 1 [Whole Issue]
Accounting Historians Journal
June issue
Employee Benefit Plans : Best Practices In Presentation And Disclosure; Accounting Trends & Techniques, American Institute Of Certified Public Accountants (Aicpa)
Employee Benefit Plans : Best Practices In Presentation And Disclosure; Accounting Trends & Techniques, American Institute Of Certified Public Accountants (Aicpa)
Accounting Trends and Techniques
No abstract provided.
Crisis And Fair Values: Echoes Of Early Twentieth Century Debates?, Garen Markarian
Crisis And Fair Values: Echoes Of Early Twentieth Century Debates?, Garen Markarian
Accounting Historians Journal
The recent global financial crisis has led to extensive criticism of the role of accounting and its use of fair value measurement in causing and spreading the crisis. This paper argues that the debate surrounding fair value vs. historic cost, and relevance versus reliability, is nothing new; it was at the center of early accounting discussions in the AAA (especially by A.C. Littleton and W.A. Paton), the AICPA (especially G.O. May), and the SEC. Although prominent accounting scholars and practitioners in postdepression 1929 focused on the use of historic cost, the paper discusses the decision of the IASB/FASB to move …
Contents [2014, Vol. 41, No. 1]; Statement Of Policy [2014, Vol. 41, No. 1]; Guide For Manuscript Submission [2014, Vol. 41, No. 1]; Ethical Code Of Conduct For The Accounting Historians Journal [2014, Vol. 41, No. 1];, Academy Of Accounting Historians
Contents [2014, Vol. 41, No. 1]; Statement Of Policy [2014, Vol. 41, No. 1]; Guide For Manuscript Submission [2014, Vol. 41, No. 1]; Ethical Code Of Conduct For The Accounting Historians Journal [2014, Vol. 41, No. 1];, Academy Of Accounting Historians
Accounting Historians Journal
The prefatory matter includes: List of the Academy officers and trustees, editorial staff and board, issue cover page, the table of contents, Statement of Policy, Guide for Submitting Manuscripts,Ethical Code of Conduct for the Accounting Historians Journal.
Accounting History As A Local Discipline: The Case Of The Italian-Speaking Literature (1869-2008), Valerio Antonelli, Raffaele D'Alessio
Accounting History As A Local Discipline: The Case Of The Italian-Speaking Literature (1869-2008), Valerio Antonelli, Raffaele D'Alessio
Accounting Historians Journal
The aim of the paper is to demonstrate how Italian-language accounting history was one example of a local accounting discipline. For this purpose, we reviewed all historical publications edited from 1869 to 2008 and conducted an in-depth analysis on the database we built. Evidence about authorships, dates of publication, publication forms, periods of study, issues and approaches, were collected. The results show many changes in the publishing patterns of accounting history research. We also explore how the schools of accounting thought, the assessment of historical research in the recruitment system, the stimuli and opportunities coming from the Italian Society of …
Preparing An Accounting Professional: The Articles Of Clerkship (1892-1897) Of George Oliver May, Dale L. Flesher, Gary John Previts
Preparing An Accounting Professional: The Articles Of Clerkship (1892-1897) Of George Oliver May, Dale L. Flesher, Gary John Previts
Accounting Historians Journal
George O. May, one of, if not the leading spokesman for the American Institute of CPAs for most of his lifetime, was the product of British education and an articled clerkship. This paper reviews the features and information about May's clerkship (indentureship) articles, including aspects of what is now called professional responsibility. Also mentioned are selected highlights and sources related to his career in public accounting, including his cameo role at the 1904 World Congress of Accountants in St. Louis where he participated with prominent leaders of the emerging United States CPA community, including Staub, Sterrett, Montgomery, and Sells, as …
Historical Evolution Of The Balance Sheet In The People's Republic Of China, Shizhong Yang, Ruining Yang, Z. Jun Lin
Historical Evolution Of The Balance Sheet In The People's Republic Of China, Shizhong Yang, Ruining Yang, Z. Jun Lin
Accounting Historians Journal
This paper exhibits the historical evolution of the balance sheet in the People's Republic of China. In particular, we examine three major changes in the balance sheet (which reports the financial position of an economic or business entity) since the founding of the new China in 1949 and the political, social and economic changes during this period. The content, structure and presentation of the balance sheet (or alternative forms of the statement in use) are illustrated. The political and economic factors driving its evolution are analyzed to assist readers in understanding the rapid changes in Chinese accounting over the last …
U.S. Gaap Financial Statements Best Practices In Presentation And Disclosure, 2014/15, 68th Edition; Accounting Trends & Techniques, American Institute Of Certified Public Accountants (Aicpa)
U.S. Gaap Financial Statements Best Practices In Presentation And Disclosure, 2014/15, 68th Edition; Accounting Trends & Techniques, American Institute Of Certified Public Accountants (Aicpa)
Accounting Trends and Techniques
No abstract provided.
The Role Of Independence In The Effectiveness Of Continuous Auditing, Dereck D. Barr
The Role Of Independence In The Effectiveness Of Continuous Auditing, Dereck D. Barr
Electronic Theses and Dissertations
In this study, I examine whether and how the frequency of internal audits (continuous vs. periodic), functional independence (separate vs. combined internal audit assurance and consulting functions), and the type of earnings management (accrual-based vs. real) affect internal auditors' perception of the likelihood managers will manipulate earnings. I find that earnings management is less likely when the internal audit function uses continuous auditing, regardless of the level of independence. However, the effect of independence is context-dependent such that internal auditors expect that real (accrual-based) earnings management is less likely when the internal audit function is independent (not independent), regardless of …
Aicpa Annual Report, 2013-2014; Powering Cpas, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Annual Report, 2013-2014; Powering Cpas, American Institute Of Certified Public Accountants (Aicpa)
AICPA Annual Reports
No abstract provided.
Directory Of Accounting Faculty, Academic Year 2014-2015, 37th Edition, James R. Hasselback
Directory Of Accounting Faculty, Academic Year 2014-2015, 37th Edition, James R. Hasselback
Individual and Corporate Publications
No abstract provided.