Open Access. Powered by Scholars. Published by Universities.®

Business Commons

Open Access. Powered by Scholars. Published by Universities.®

2004

Accounting

Institution
Keyword
Publication
Publication Type
File Type

Articles 31 - 60 of 304

Full-Text Articles in Business

Feminising Prehistory, David Oldroyd Oct 2004

Feminising Prehistory, David Oldroyd

Accounting Historians Notebook

In a recent paper Oldroyd (2003) explored the idea, first gaining ground in the 19th century, that a time once existed in prehistory when society was universally matriarchal, and counting and calculation were the exclusive preserves of women. Despite the extreme antiquity of the subject, making proof difficult, there is some supporting evidence. The topic is noteworthy for a number of reasons, not least because it suggests an earlier place for women in the history of accounting than is usually acknowledged. In speculating that the first reckoning/accounting devices - a series of notched bone awls dating from the Upper Paleolithic …


History In Print [2004, Vol. 27, No. 2], Academy Of Accounting Historians Oct 2004

History In Print [2004, Vol. 27, No. 2], Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


10th World Congress Of Accounting Historians Visits St. Louis, Missouri And Oxford, Mississippi, United States Of America; Pictures From The 10th World Congress; More Wcah Pictures, Academy Of Accounting Historians Oct 2004

10th World Congress Of Accounting Historians Visits St. Louis, Missouri And Oxford, Mississippi, United States Of America; Pictures From The 10th World Congress; More Wcah Pictures, Academy Of Accounting Historians

Accounting Historians Notebook

The individuals in the photograph on page one, from left to right, are: unidentified, Paul Miranti, Gary Previts, Tonya Flesher, Dale Flesher, Richard Fleischman, James O'Halloran, Richard Vangermeersch, Steven Moehrle, and unidentified. The individuals in the bottom photograph on page five, from left to right, are: Dale Flesher, William Samson, Jennifer Reynolds-Moehrle, Steven Moehrle, Richard Vangermeersch, Gary Previts, and Richard Fleischman. The photograph of the Convenor on page 25 is Yannick Lemarchand.


Cpa Consultant, Volume 18, Number 3, October/November 2004, American Institute Of Certified Public Accountants (Aicpa) Oct 2004

Cpa Consultant, Volume 18, Number 3, October/November 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Tax Letter, October/November/December 2004, American Institute Of Certified Public Accountants (Aicpa) Oct 2004

Cpa Client Tax Letter, October/November/December 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Aicpa Board/Council Briefing Synopsis, Updated As Of October 18, 2004, American Institute Of Certified Public Accountants (Aicpa) Oct 2004

Aicpa Board/Council Briefing Synopsis, Updated As Of October 18, 2004, American Institute Of Certified Public Accountants (Aicpa)

Association Sections, Divisions, Boards, Teams

No abstract provided.


Planner, Volume 19, Number 5, September-October 2004, American Institute Of Certified Public Accountants (Aicpa) Sep 2004

Planner, Volume 19, Number 5, September-October 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practicing Cpa, Vol. 28 No. 7, September 2004, American Institute Of Certified Public Accountants (Aicpa) Sep 2004

Practicing Cpa, Vol. 28 No. 7, September 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Education, September 2004, American Institute Of Certified Public Accountants (Aicpa) Sep 2004

Members In Education, September 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Medium Public Accounting Firms, September 2003, American Institute Of Certified Public Accountants (Aicpa) Sep 2004

Members In Medium Public Accounting Firms, September 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Government, September 2004, American Institute Of Certified Public Accountants (Aicpa) Sep 2004

Members In Government, September 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Infotech Update, Volume 13, Number 5 September/October 2004, American Institute Of Certified Public Accountants. Information Technology Section Sep 2004

Infotech Update, Volume 13, Number 5 September/October 2004, American Institute Of Certified Public Accountants. Information Technology Section

Newsletters

No abstract provided.


Cpa Client Bulletin, September 2004, American Institute Of Certified Public Accountants (Aicpa) Sep 2004

Cpa Client Bulletin, September 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Medium Public Accounting Firms, September 2004, American Institute Of Certified Public Accountants (Aicpa) Sep 2004

Members In Medium Public Accounting Firms, September 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Large Public Accounting Firms, September 2004, American Institute Of Certified Public Accountants (Aicpa) Sep 2004

Members In Large Public Accounting Firms, September 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Small Local Public Accounting Firms, September 2004, American Institute Of Certified Public Accountants (Aicpa) Sep 2004

Members In Small Local Public Accounting Firms, September 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Tax Section Newsletter, September 2004, American Institute Of Certified Public Accountants. Tax Section Sep 2004

Tax Section Newsletter, September 2004, American Institute Of Certified Public Accountants. Tax Section

Newsletters

No abstract provided.


Cpa Consultant, Volume 18, Number 2, August/September 2004, American Institute Of Certified Public Accountants (Aicpa) Aug 2004

Cpa Consultant, Volume 18, Number 2, August/September 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Bulletin, August 2004, American Institute Of Certified Public Accountants (Aicpa) Aug 2004

Cpa Client Bulletin, August 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Scope Of The Library Of Record Versus The Library Of The Profession, Linda Pierce Jul 2004

Scope Of The Library Of Record Versus The Library Of The Profession, Linda Pierce

Guides, Handbooks and Manuals

No abstract provided.


Aicpa Library Of Record Project Plan, Linda Pierce Jul 2004

Aicpa Library Of Record Project Plan, Linda Pierce

Guides, Handbooks and Manuals

No abstract provided.


How Corporate Culture Impacts Unethical Distortion Of Financial Numbers, Joseph F. Castellano, Kenneth Y. Rosenzweig, Harper A. Roehm Jul 2004

How Corporate Culture Impacts Unethical Distortion Of Financial Numbers, Joseph F. Castellano, Kenneth Y. Rosenzweig, Harper A. Roehm

Accounting Faculty Publications

The recent accounting scandals have highlighted the critical role that investor confidence in the accuracy and lack of distortion of accounting data plays in the health of capital markets and, indeed, the whole economy. The legal and moral culpability of top-level company managers (as well as auditors) is an issue that will be addressed by the nation in the coming months. Whether or not legal sanctions are imposed on managers, it would be well to examine some of the reasons managers may feel compelled to distort accounting numbers as well as engage in other actions that damage the interests of …


Uniform Cpa Examination Alert, July/August 2004, American Institute Of Certified Public Accountants (Aicpa) Jul 2004

Uniform Cpa Examination Alert, July/August 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Planner, Volume 19, Number 4, July-August 2004, American Institute Of Certified Public Accountants (Aicpa) Jul 2004

Planner, Volume 19, Number 4, July-August 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practicing Cpa, Vol. 28 No. 6, July/August 2004, American Institute Of Certified Public Accountants (Aicpa) Jul 2004

Practicing Cpa, Vol. 28 No. 6, July/August 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Tax Letter, July/August/September 2004, American Institute Of Certified Public Accountants (Aicpa) Jul 2004

Cpa Client Tax Letter, July/August/September 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Bulletin, July 2004, American Institute Of Certified Public Accountants (Aicpa) Jul 2004

Cpa Client Bulletin, July 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Infotech Update, Volume 13, Number 4, July/August 2004, American Institute Of Certified Public Accountants. Information Technology Section Jul 2004

Infotech Update, Volume 13, Number 4, July/August 2004, American Institute Of Certified Public Accountants. Information Technology Section

Newsletters

No abstract provided.


The Impact Of Culture On Accounting Choices: Can Cultural Conservatism Explain Accounting Conservatism?, Tony Kang, Lian Fen Lee, Jeffrey Ng, Joanne Tay Jul 2004

The Impact Of Culture On Accounting Choices: Can Cultural Conservatism Explain Accounting Conservatism?, Tony Kang, Lian Fen Lee, Jeffrey Ng, Joanne Tay

Research Collection School Of Accountancy

We explore the extent to which cultural conservatism explains accounting conservatism. Our primary measure for accounting conservatism is the magnitude of non-operating accruals, which are highly discretionary in nature. Culture permeates values and attitudes, and thus governs many aspects of human behavior. Hence it is likely to affect managers’ accounting choice behaviors. However, there is surprisingly little evidence on the association between the two types of conservatism in the literature. Using a sample of 800 firms originating from 21 countries during the nine-year period from 1993 to 2001, we find strong evidence that the managers in more conservative cultural environments …


The Application Of Sarbanes-Oxley To Intercollegiate Athletics, Gregory Naples, Michael D. Akers Jul 2004

The Application Of Sarbanes-Oxley To Intercollegiate Athletics, Gregory Naples, Michael D. Akers

Accounting Faculty Research and Publications

No abstract provided.