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Cpa Client Bulletin, April 2009, American Institute Of Certified Public Accountants (Aicpa) Apr 2009

Cpa Client Bulletin, April 2009, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Hourglass Award Goes To Professor Malmoud A. Ezzamel; Vangermeersch Manuscript Award Presented To Nicolas Praquin; Innovative Teaching Award Presented To Robert Bloom, Cheryl S. Mcwatters Apr 2009

Hourglass Award Goes To Professor Malmoud A. Ezzamel; Vangermeersch Manuscript Award Presented To Nicolas Praquin; Innovative Teaching Award Presented To Robert Bloom, Cheryl S. Mcwatters

Accounting Historians Notebook

No abstract provided.


Cpa Client Tax Letter, April/May/June 2009, American Institute Of Certified Public Accountants (Aicpa) Apr 2009

Cpa Client Tax Letter, April/May/June 2009, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Comment Letter To Fasb, Re: Fasb Staff Position (Fsp) 157-E, Determining Whether A Market Is Not Active And A Transaction Is Not Distressed., American Institute Of Certified Public Accountants. Private Companies Practice Section. Technical Issues Committee, Stephen Bodine Apr 2009

Comment Letter To Fasb, Re: Fasb Staff Position (Fsp) 157-E, Determining Whether A Market Is Not Active And A Transaction Is Not Distressed., American Institute Of Certified Public Accountants. Private Companies Practice Section. Technical Issues Committee, Stephen Bodine

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letter To Fasb, Re: March 17, 2009, Proposed Fasb Staff Position (Fsp) Fas 115-A, Fas 124-A, And Eitf 99-20-B, Recognition And Presentation Of Other-Than-Temporary Impairments., American Institute Of Certified Public Accountants. Private Companies Practice Section. Technical Issues Committee Apr 2009

Comment Letter To Fasb, Re: March 17, 2009, Proposed Fasb Staff Position (Fsp) Fas 115-A, Fas 124-A, And Eitf 99-20-B, Recognition And Presentation Of Other-Than-Temporary Impairments., American Institute Of Certified Public Accountants. Private Companies Practice Section. Technical Issues Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letter On Fasb's Proposed Staff Positions (1) Fsp Fas 115-A, Fas 124-A, And Eitf 99-20-B, Recognition And Presentation Of Other-Than-Temporary Impairments, And (2) Fsp Fas 157-E, Determining Whether A Market Is Not Active And A Transaction Is Not Distressed., American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, Jay D. Hanson Apr 2009

Comment Letter On Fasb's Proposed Staff Positions (1) Fsp Fas 115-A, Fas 124-A, And Eitf 99-20-B, Recognition And Presentation Of Other-Than-Temporary Impairments, And (2) Fsp Fas 157-E, Determining Whether A Market Is Not Active And A Transaction Is Not Distressed., American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, Jay D. Hanson

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Generally Accepted Privacy Principles, Cpa/Ca Practitioner Version, March 13, 2009, Comments Are Requested By June 1, 2009; Exposure Draft (American Institute Of Certified Public Accountants), 2009, March 13, Aicpa/Cica Privacy Task Force Mar 2009

Generally Accepted Privacy Principles, Cpa/Ca Practitioner Version, March 13, 2009, Comments Are Requested By June 1, 2009; Exposure Draft (American Institute Of Certified Public Accountants), 2009, March 13, Aicpa/Cica Privacy Task Force

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Cpa Client Bulletin, March 2009, American Institute Of Certified Public Accountants (Aicpa) Mar 2009

Cpa Client Bulletin, March 2009, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Proposed Trust Services Principles, Criteria, And Illustrations, February 23, 2009, Commented Are Requested By April 8, 2009; Exposure Draft (American Institute Of Certified Public Accountants), 2009, February 23, American Institute Of Certified Public Accountants. Assurance Services Executive Committee Feb 2009

Proposed Trust Services Principles, Criteria, And Illustrations, February 23, 2009, Commented Are Requested By April 8, 2009; Exposure Draft (American Institute Of Certified Public Accountants), 2009, February 23, American Institute Of Certified Public Accountants. Assurance Services Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters On Proposed Statement On Auditing Standards, Audit Sampling (Redrafted), February 23, 2009, American Institute Of Certified Public Accountants. Auditing Standards Board Feb 2009

Comment Letters On Proposed Statement On Auditing Standards, Audit Sampling (Redrafted), February 23, 2009, 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, Audit Sampling (Redrafted), February 23, 2009, Comments Are Requested By May 29, 2009; Exposure Draft (American Institute Of Certified Public Accountants), 2009, February 23, American Institute Of Certified Public Accountants. Auditing Standards Board Feb 2009

Proposed Statement On Auditing Standards, Audit Sampling (Redrafted), February 23, 2009, Comments Are Requested By May 29, 2009; Exposure Draft (American Institute Of Certified Public Accountants), 2009, February 23, 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, Initial Audit Engagements, Including Reaudits—Opening Balances, February 9, 2009, Comments Are Requested By May 29, 2009; Exposure Draft (American Institute Of Certified Public Accountants), 2009, February 9, American Institute Of Certified Public Accountants. Auditing Standards Board Feb 2009

Proposed Statement On Auditing Standards, Initial Audit Engagements, Including Reaudits—Opening Balances, February 9, 2009, Comments Are Requested By May 29, 2009; Exposure Draft (American Institute Of Certified Public Accountants), 2009, February 9, 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, Initial Audit Engagements, Including Reaudits—Opening Balances, February 9, 2009, American Institute Of Certified Public Accountants. Auditing Standards Board Feb 2009

Comment Letters On Proposed Statement On Auditing Standards, Initial Audit Engagements, Including Reaudits—Opening Balances, February 9, 2009, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Cpa Client Bulletin, February 2009, American Institute Of Certified Public Accountants (Aicpa) Feb 2009

Cpa Client Bulletin, February 2009, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Proposed Statement On Auditing Standards, Consideration Of Laws And Regulations In An Audit Of Financial Statements, January 30, 2009, Comments Are Requested By May 29, 2009; Exposure Draft (American Institute Of Certified Public Accountants), 2009, January 30, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2009

Proposed Statement On Auditing Standards, Consideration Of Laws And Regulations In An Audit Of Financial Statements, January 30, 2009, Comments Are Requested By May 29, 2009; Exposure Draft (American Institute Of Certified Public Accountants), 2009, January 30, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Proposed Statements On Auditing Standards, Proposed Sas, Audit Evidence (Redrafted), Proposed Sas, Materiality In Planning And Performing An Audit (Redrafted), Proposed Sas, Evaluation Of Misstatements Identified During The Audit, Proposed Sas, Planning An Audit (Redrafted), Proposed Sas, Understanding The Entity And Its Environment And Assessing The Risks Of Material Misstatement (Redrafted), And Proposed Sas, Performing Audit Procedures In Response To Assessed Risks And Evaluating The Audit Evidence Obtained (Redrafted), January 30, 2009, Comments Are Requested By April 30, 2009; Exposure Draft (American Institute Of Certified Public Accountants), 2009, January 30, American Institute Of Certified Public Accountants, Auditing Standards Board Jan 2009

Proposed Statements On Auditing Standards, Proposed Sas, Audit Evidence (Redrafted), Proposed Sas, Materiality In Planning And Performing An Audit (Redrafted), Proposed Sas, Evaluation Of Misstatements Identified During The Audit, Proposed Sas, Planning An Audit (Redrafted), Proposed Sas, Understanding The Entity And Its Environment And Assessing The Risks Of Material Misstatement (Redrafted), And Proposed Sas, Performing Audit Procedures In Response To Assessed Risks And Evaluating The Audit Evidence Obtained (Redrafted), January 30, 2009, Comments Are Requested By April 30, 2009; Exposure Draft (American Institute Of Certified Public Accountants), 2009, January 30, American Institute Of Certified Public Accountants, Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters On Proposed Statements On Auditing Standards, Proposed Sas, Audit Evidence (Redrafted), Proposed Sas, Materiality In Planning And Performing An Audit (Redrafted), Proposed Sas, Evaluation Of Misstatements Identified During The Audit, Proposed Sas, Planning An Audit (Redrafted), Proposed Sas, Understanding The Entity And Its Environment And Assessing The Risks Of Material Misstatement (Redrafted), And Proposed Sas, Performing Audit Procedures In Response To Assessed Risks And Evaluating The Audit Evidence Obtained (Redrafted), January 30, 2009, Comments Are Requested By April 30, 2009; Exposure Draft (American Institute Of Certified Public Accountants), 2009, January 30, American Institute Of Certified Public Accountants, Auditing Standards Board Jan 2009

Comment Letters On Proposed Statements On Auditing Standards, Proposed Sas, Audit Evidence (Redrafted), Proposed Sas, Materiality In Planning And Performing An Audit (Redrafted), Proposed Sas, Evaluation Of Misstatements Identified During The Audit, Proposed Sas, Planning An Audit (Redrafted), Proposed Sas, Understanding The Entity And Its Environment And Assessing The Risks Of Material Misstatement (Redrafted), And Proposed Sas, Performing Audit Procedures In Response To Assessed Risks And Evaluating The Audit Evidence Obtained (Redrafted), January 30, 2009, Comments Are Requested By April 30, 2009; Exposure Draft (American Institute Of Certified Public Accountants), 2009, January 30, 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, Consideration Of Laws And Regulations In An Audit Of Financial Statements, January 30, 2009, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2009

Comment Letters On Proposed Statement On Auditing Standards, Consideration Of Laws And Regulations In An Audit Of Financial Statements, January 30, 2009, 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, Consideration Of Fraud In A Financial Statement Audit (Redrafted), January 28, 2009, Comments Are Requested By May 29, 2009; Exposure Draft (American Institute Of Certified Public Accountants), 2009, January 28, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2009

Proposed Statement On Auditing Standards, Consideration Of Fraud In A Financial Statement Audit (Redrafted), January 28, 2009, Comments Are Requested By May 29, 2009; Exposure Draft (American Institute Of Certified Public Accountants), 2009, January 28, 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, Consideration Of Fraud In A Financial Statement Audit (Redrafted), January 28, 2009, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2009

Comment Letters On Proposed Statement On Auditing Standards, Consideration Of Fraud In A Financial Statement Audit (Redrafted), January 28, 2009, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Proposed Statements On Auditing Standards, Required Supplementary Information, Other Information In Documents Containing Audited Financial Statements, Other Information In Relation To The Financial Statements As A Whole, January 21, 2009, Comments Are Requested By May 15, 2009; Exposure Draft (American Institute Of Certified Public Accountants), 2009, January 21, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2009

Proposed Statements On Auditing Standards, Required Supplementary Information, Other Information In Documents Containing Audited Financial Statements, Other Information In Relation To The Financial Statements As A Whole, January 21, 2009, Comments Are Requested By May 15, 2009; Exposure Draft (American Institute Of Certified Public Accountants), 2009, January 21, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters On Proposed Statements On Auditing Standards, Required Supplementary Information, Other Information In Documents Containing Audited Financial Statements, Other Information In Relation To The Financial Statements As A Whole, January 21, 2009, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2009

Comment Letters On Proposed Statements On Auditing Standards, Required Supplementary Information, Other Information In Documents Containing Audited Financial Statements, Other Information In Relation To The Financial Statements As A Whole, January 21, 2009, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Cpa Client Tax Letter, January/February/March 2009, American Institute Of Certified Public Accountants (Aicpa) Jan 2009

Cpa Client Tax Letter, January/February/March 2009, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Proposed Statements On Auditing Standards: Required Supplementary Information, Other Information In Documents Containing Audited Financial Statements, Other Information N Relation To The Financial Statements As A Whole; Exposure Draft (American Institute Of Certified Public Accountants) 2009, January 21, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2009

Proposed Statements On Auditing Standards: Required Supplementary Information, Other Information In Documents Containing Audited Financial Statements, Other Information N Relation To The Financial Statements As A Whole; Exposure Draft (American Institute Of Certified Public Accountants) 2009, January 21, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

No abstract provided.


Effective Genealogical History: Possibilities For Critical Accounting History Research, Norman B. Macintosh Jan 2009

Effective Genealogical History: Possibilities For Critical Accounting History Research, Norman B. Macintosh

Accounting Historians Journal

This essay, following up on the recent Sy and Tinker [2005] and Tyson and Oldroyd [2007] debate, argues that accounting history research needs to present critiques of the present state of accounting's authoritative concepts and principles, theory, and present-day practices. It proposes that accounting history research could benefit by adopting a genealogical, effective history approach. It outlines four fundamental strengths of traditional history investigate only the real with facts; the past is a permanent dimension of the present; history has much to say about the present; and the past, present, and future constitute a seamless continuum. It identifies Nietzsche's major …


Margit F. Schoenfeld And Hanns Martin W. Schoenfeld Scholarship In Accounting History, Academy Of Accounting Historians Jan 2009

Margit F. Schoenfeld And Hanns Martin W. Schoenfeld Scholarship In Accounting History, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.


Internationalizing The French Auditing Profession, Ignace De Beelde, Nathalie Gonthier-Besacier, Alain Mikol Jan 2009

Internationalizing The French Auditing Profession, Ignace De Beelde, Nathalie Gonthier-Besacier, Alain Mikol

Accounting Historians Journal

The objective of this paper is to trace the development of the French auditing profession, the commissaires aux comptes, focusing on the appearance of the large Anglo-American audit firms on the French market. The French audit market has always shown a number of peculiarities, including the continued importance of a number of local audit firms. The French auditing profession finds its roots in late 19th century company law that introduced an obligation for companies to release audited financial statements. The profession became regulated in its modern form in the 1960s. This paper attempts to explain the growing impact of the …


Accountants' Responsibility For The Information They Report: An Historical Case Study Of Financial Information, Ellen J. Lippman Jan 2009

Accountants' Responsibility For The Information They Report: An Historical Case Study Of Financial Information, Ellen J. Lippman

Accounting Historians Journal

This paper describes an instructional case that uses historical documentation to enable the reader to consider his/her own responsibility for the preparation and reporting of information. In this case, the reader is provided a summarized income statement. Then, as detailed information about the financial statement is introduced, the reader is asked to consider the ethics of preparing and using the statement. The financial statement represents a projected income statement for a Holocaust camp prisoner during World War II. The statement includes anticipated revenue from the selling of body parts upon the prisoner's death, estimated as nine months from the time …


Accounting Historians Journal, 2009, Vol. 36, No. 1 [Whole Issue] Jan 2009

Accounting Historians Journal, 2009, Vol. 36, No. 1 [Whole Issue]

Accounting Historians Journal

June issue


Contents [2009, Vol. 36, No. 2]; Statement Of Policy [2009, Vol. 36, No. 2]; Guide For Manuscript Submission [2009, Vol. 36, No. 2];, Academy Of Accounting Historians Jan 2009

Contents [2009, Vol. 36, No. 2]; Statement Of Policy [2009, Vol. 36, No. 2]; Guide For Manuscript Submission [2009, Vol. 36, No. 2];, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.