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1997

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Full-Text Articles in Business

Msu Update, 1997, Office Of Communications & Marketing, Morehead State University. Jan 1997

Msu Update, 1997, Office Of Communications & Marketing, Morehead State University.

Communications and Marketing Publications Archive

MSU Update Newsletters for 1997.


1997 Stanley A. Bauman Photograph Collection Index, Stonehill College Archives Jan 1997

1997 Stanley A. Bauman Photograph Collection Index, Stonehill College Archives

Bauman Indexes

Chronological Listing of all negatives taken by Stanley A. Bauman during 1997. The numbers to the left of each entry indicates the envelope those of negatives are found in. Please use this number when requesting contact sheets for images.


An Abstract Of "International Accounting Disclosure Standards", Shelley Loberg Jan 1997

An Abstract Of "International Accounting Disclosure Standards", Shelley Loberg

Honors Theses, 1963-2015

My thesis examines similarities and differences of disclosure standards from three different countries in three different areas from one multi-national corporation. 1995 financial statements from honeywell Incorporated, the United States parent company, and two Honeywell subsidiaries, one each located in the United Kingdom and Australia are examined for disclosure of accounting policies, accounting for contingencies and accounting for goodwill. Comparisons are given for the standards themselves, as well as the accounting policy chosen by each company. International Accounting Standards are also compared for the three disclosure areas. Comparability, especially for potential investors, is the main focus of harmonizing accounting disclosure …


Entrepreneurial Decisions And Liquidity Constraints, Douglas Holtz-Eakin, David Joulfaian, Harvey S. Rosen Jan 1997

Entrepreneurial Decisions And Liquidity Constraints, Douglas Holtz-Eakin, David Joulfaian, Harvey S. Rosen

Economics - All Scholarship

This paper analyzes the role of liquidity constraints in the formation of new entrepreneurial enterprises. The basic empirical strategy is to determine whether an individual's wealth affects the probability of becoming an entrepreneur, and the conditional amounts of depreciable assets and interest deductions, ceteris paribus. If so, liquidity constraints are likely to be present. To be successful, such a research strategy requires a measure of asset variation that is both precisely measured and exogenous to the entrepreneurial decision. Our data are uniquely well-suited for this purpose. The sample consists of the 1981 and 1985 federal tax returns of a group …


Tobin, James, Tony Caporale Jan 1997

Tobin, James, Tony Caporale

Economics and Finance Faculty Publications

James Tobin was born in Champaign, Illinois, in 1918. He received his bachelor's degree in 1939 and his master's degree in 1940, both from Harvard. Following naval service during the years 1942-6, he returned to his graduate studies and received his PhD from Harvard in 1947. In 1950, he joined the economics department at Yale University, and he has largely remained at Yale and has been identified with this institution throughout his career. He twice directed the Cowles Foundation for Research in Economics, first from 1955 to 1961, and then from 1964 to 1965. He also served for two years, …


Ad Hoc Reviewers 1997; Announcement [1997, Vol. 24, No. 2], Academy Of Accounting Historians Jan 1997

Ad Hoc Reviewers 1997; Announcement [1997, Vol. 24, No. 2], Academy Of Accounting Historians

Accounting Historians Journal

Table of contents for Accountiang and Business Research, Vol. 27, no. 4 (Autumn 1997); Table of contents Contemporary Accountiang Research, Vol. 14, no. 3 (Faull 1997)


Cpa Client Bulletin, January 1997, American Institute Of Certified Public Accountants (Aicpa) Jan 1997

Cpa Client Bulletin, January 1997, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


1997 Morehead State University Eagle Softball, Morehead State University. Office Of Athletics. Jan 1997

1997 Morehead State University Eagle Softball, Morehead State University. Office Of Athletics.

Morehead State Sports Team Programs

The 1997 official media guide of the Morehead State University softball team.


1997 Morehead State Volleyball, Morehead State University. Office Of Athletics. Jan 1997

1997 Morehead State Volleyball, Morehead State University. Office Of Athletics.

Morehead State Sports Team Programs

The 1997 official media guide of the Morehead State University volleyball team.


Indiana State University Financial Report 1997, Indiana State University Jan 1997

Indiana State University Financial Report 1997, Indiana State University

Financial Reports

No abstract provided.


1996-1997 Nsu Knights Sports Media Guide - Men's Cross-Country, Women's Cross-Country, Women's Tennis, Men's Golf, Nova Southeastern University Jan 1997

1996-1997 Nsu Knights Sports Media Guide - Men's Cross-Country, Women's Cross-Country, Women's Tennis, Men's Golf, Nova Southeastern University

NSU Athletics Sports Programs and Media Guides

No abstract provided.


Ada News Daily - 1997 Day 2, American Dental Association, Publishing Division Jan 1997

Ada News Daily - 1997 Day 2, American Dental Association, Publishing Division

ADA News

The ADA News Daily (also called the ADA News Convention Daily) is a special edition of the ADA News published each day during American Dental Association Annual Sessions.


Ada News Daily - 1997 Day 4, American Dental Association, Publishing Division Jan 1997

Ada News Daily - 1997 Day 4, American Dental Association, Publishing Division

ADA News

The ADA News Daily (also called the ADA News Convention Daily) is a special edition of the ADA News published each day during American Dental Association Annual Sessions.


Ada News Daily - 1997 Day 3, American Dental Association, Publishing Division Jan 1997

Ada News Daily - 1997 Day 3, American Dental Association, Publishing Division

ADA News

The ADA News Daily (also called the ADA News Convention Daily) is a special edition of the ADA News published each day during American Dental Association Annual Sessions.


1996-1997 Nsu Knights Men's Basketball Media Guide, Nova Southeastern University Jan 1997

1996-1997 Nsu Knights Men's Basketball Media Guide, Nova Southeastern University

NSU Athletics Sports Programs and Media Guides

No abstract provided.


Fraud Investigations In Litigation And Dispute Resolution Services : A Nonauthoritative Guide; Consulting Services Practice Aid, 97-1, Ronald L. Durkin, Everett P. Harry, American Institute Of Certified Public Accountants. Management Consulting Services Team Jan 1997

Fraud Investigations In Litigation And Dispute Resolution Services : A Nonauthoritative Guide; Consulting Services Practice Aid, 97-1, Ronald L. Durkin, Everett P. Harry, American Institute Of Certified Public Accountants. Management Consulting Services Team

Newsletters

No abstract provided.


Members In Business And Industry, January February 1997, American Institute Of Certified Public Accountants (Aicpa) Jan 1997

Members In Business And Industry, January February 1997, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Letter 1997 Readership Survey, American Institute Of Certified Public Accountants (Aicpa) Jan 1997

Cpa Letter 1997 Readership Survey, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Infotech Update, Volume 6, Number 1, January/February 1997, American Institute Of Certified Public Accountants. Information Technology Section Jan 1997

Infotech Update, Volume 6, Number 1, January/February 1997, American Institute Of Certified Public Accountants. Information Technology Section

Newsletters

No abstract provided.


Cpa Client Tax Letter, January/February/March 1997, American Institute Of Certified Public Accountants (Aicpa) Jan 1997

Cpa Client Tax Letter, January/February/March 1997, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Management Consultant, Winter 1997, American Institute Of Certified Public Accountants (Aicpa) Jan 1997

Cpa Management Consultant, Winter 1997, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Consideration Of Fraud In A Financial Statement Audit; Statement On Auditing Standards, 082, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee Jan 1997

Consideration Of Fraud In A Financial Statement Audit; Statement On Auditing Standards, 082, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee

Statements on Auditing Standards

AU Section 110 of Statement on Auditing Standards (SAS) No. 1, Codification of Auditing Standards and Procedures, as amended by this Statement [appendix A] (AICPA, Professional Standards, vol. 1, AU sec. 110, "Responsibilities and Functions of the Independent Auditor"), states that "The auditor has a responsibility to plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether caused by error or fraud." This Statement provides guidance to auditors in fulfilling that responsibility, as it relates to fraud, in an audit of financial statements conducted in accordance with generally accepted auditing …


Communications Between Predecessor And Successor Auditors; Statement On Auditing Standards, 084, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee Jan 1997

Communications Between Predecessor And Successor Auditors; Statement On Auditing Standards, 084, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee

Statements on Auditing Standards

This Statement provides guidance on communications between predecessor and successor auditors when a change of auditors is in process or has taken place. It also provides communications guidance when possible misstatements are discovered in financial statements reported on by a predecessor auditor. This Statement applies whenever an independent auditor is considering accepting an engagement to audit or reaudit (see paragraph 14 of this Statement) financial statements in accordance with generally accepted auditing standards, and after such auditor has been appointed to perform such an engagement.


Accountancy At Ole Miss: A Sesquicentennial Salute, Dale L. Flesher Jan 1997

Accountancy At Ole Miss: A Sesquicentennial Salute, Dale L. Flesher

Publications of the School of Accountancy

This book outlines the history of the accountancy program at the University of Mississippi. Covered are stories about the faculty members, many students, and other individuals who helped the program grow and prosper. More than 400 individuals are pictured, and hundreds more are listed as award winners or for the contributions that they have made. An appendix lists all faculty members who have taught accountancy at Ole Miss since 1917, and most of these individuals are pictured. All doctoral graduates are listed (most of whom taught part-time at Ole Miss), along with their dissertation chairpersons. Members of the School of …


Contents [1997, Vol. 24, No. 1]; Accounting Historians Journal, The [1997, Vol. 24, No. 1]; Guide For Submitting Manuscripts [1997, Vol. 24, No. 1], Academy Of Accounting Historians Jan 1997

Contents [1997, Vol. 24, No. 1]; Accounting Historians Journal, The [1997, Vol. 24, No. 1]; Guide For Submitting Manuscripts [1997, Vol. 24, No. 1], Academy Of Accounting Historians

Accounting Historians Journal

The prefatory matter includes: List of the Academy officers and trustees, editorial staff and board, subscription information, issue cover page, the table of contents, Statement of Policy, Guide for Submitting Manuscripts, Complementary Copies and Reprints, 1997 Submission Invoice, Application for 1997 Membership.


Agent's Reputation, Accounting And Costing In Organisational Control Structures, Tom Mclean Jan 1997

Agent's Reputation, Accounting And Costing In Organisational Control Structures, Tom Mclean

Accounting Historians Journal

This paper examines the roles of accounting and costing in the management of coal mining during the Industrial Revolution in Britain, and considers the impact of the agent's reputation in the development and use of these systems.


Early Efforts Of The U.S. Public Accounting Profession To Investigate The Use Of Statistical Sampling, James Joseph Tucker, Frank C. Lordi Jan 1997

Early Efforts Of The U.S. Public Accounting Profession To Investigate The Use Of Statistical Sampling, James Joseph Tucker, Frank C. Lordi

Accounting Historians Journal

The study suggests that the AICPA's efforts to investigate the use of statistical sampling appear to have been catalyzed by the confluence of the growing dissatisfaction with the traditional approach to sampling and the widespread recognition of the benefits of statistical sampling which were being realized in other professions and in industry. The fact that large corporations had begun to use statistical sampling in accounting and auditing lent additional urgency to the need to address the issue. In addition, some doubted the tenability of traditional sampling if challenged in court by a statistician. The study also examines the research efforts …


Influence Of Scottish Accountants In The United States: The Early Case Of The Society Of Accountants In Edinburgh, T. A. Lee Jan 1997

Influence Of Scottish Accountants In The United States: The Early Case Of The Society Of Accountants In Edinburgh, T. A. Lee

Accounting Historians Journal

This study represents part of a long-term research program to investigate the influence of U.K. accountants on the development of professional accountancy in other parts of the world. It examines the impact of a small group of Scottish chartered accountants who emigrated to the U.S. in the late 1800s and early 1900s. Set against a general theory of emigration, the study's main results reveal the significant involvement of this group in the founding and development of U.S. accountancy. The influence is predominantly with respect to public accountancy and its main institutional organizations. Several of the individuals achieved considerable eminence in …


Accounting Hall Of Fame Induction: Charles Arthur Bowsher; Accounting Hall Of Fame Induction: Donald James Kirk; Accounting Hall Of Fame Induction: William Henry Beaver, Daniel L. Jensen, Charles A. Bowsher, Paul Kolton, Donald James Kirk, Charles T. Horngren, William H. Beaver Jan 1997

Accounting Hall Of Fame Induction: Charles Arthur Bowsher; Accounting Hall Of Fame Induction: Donald James Kirk; Accounting Hall Of Fame Induction: William Henry Beaver, Daniel L. Jensen, Charles A. Bowsher, Paul Kolton, Donald James Kirk, Charles T. Horngren, William H. Beaver

Accounting Historians Journal

For Charles Arthur Bowsher's induction, the Citation was written by Daniel L. Jensen, Professor , The Ohio State University and read by Arhtur R. Wyatt, professor, University of Illinois and a Rseponse was made by Charles A. Bowsher. For Donald James Kirk's induction, Remarks were made by Paul Kolton, the Citation written by Daniel L. Jensen, Professor, Fisher College of Business, The Ohio State University and read by Paul Kolton, Stamford, Connecticut and a Response made by Donald James Kirk. For the induction of William Henry Beaver, the Remarks were made by Charles T. Horngren, Professor, Stanford University, Hall of …


Announcement [1997, Vol. 24, No. 1], Academy Of Accounting Historians Jan 1997

Announcement [1997, Vol. 24, No. 1], Academy Of Accounting Historians

Accounting Historians Journal

Journal of the Canadian Academic Accounting Association announces the 12th CAR confernce November 1-2, 1997. Table of Contents for Accounting and Finance, Vol. 36, no. 1 (May 1996) and Vol. 36, no. 2 (Nov. 1996; Table of contents for Contemporary Accounting Research, Vol. 14, no. 2 (Summer 1997)