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Articles 121 - 150 of 2567

Full-Text Articles in Accounting

Burnam, Tom L., 1830-1885 (Sc 299), Manuscripts & Folklife Archives Feb 2012

Burnam, Tom L., 1830-1885 (Sc 299), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid only for Manuscripts Small Collection 299. Book containing invoices, 1857-1858, rendered to Tom L. Burnam, a general merchant at Bowling Green, Kentucky.


Coleman, James Pemberton, 1826-1888 (Sc 298), Manuscripts & Folklife Archives Feb 2012

Coleman, James Pemberton, 1826-1888 (Sc 298), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid only for Manuscripts Small Collection 298. Account book of James P. Pendleton, a grocer at Bowling Green, Kentucky. Also includes “List of cases in Police Court and my fees in same.”


Renick Account Books (Sc 296), Manuscripts & Folklife Archives Feb 2012

Renick Account Books (Sc 296), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid only for Manuscripts Small Collection 296. Account books, 1816-1821 and 1846-1885, of the Renick family, Smiths Grove, Kentucky, containing records of work done by a blacksmith for barter, with accounts noted in pounds and shillings; and of a general merchant, whose records include an estate appraisal; and miscellaneous notes.


Gatewood & Chapline (Sc 294), Manuscripts & Folklife Archives Feb 2012

Gatewood & Chapline (Sc 294), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid only for Manuscripts Small Collection 294. Account book, 1806, of William Chapline and Williamson Gatewood, general merchants in Bowling Green, Warren County, Kentucky.


Maxey, John (Sc 293), Manuscripts & Folklife Archives Feb 2012

Maxey, John (Sc 293), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid only for Manuscripts Small Collection 293. Account book, 1837-1848, of lumber accounts, and lists of employees’ work and pay, by wages and goods, in Bowling Green, Warren County, Kentucky.


Account Book (Sc 291), Manuscripts & Folklife Archives Feb 2012

Account Book (Sc 291), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid only for Manuscripts Small Collection 291. Account book of a general merchant, probably of Bowling Green, Kentucky.


Jeffries & Myers (Sc 289), Manuscripts & Folklife Archives Jan 2012

Jeffries & Myers (Sc 289), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid only for Manuscripts Small Collection 289. Daybook, 1834-1840, of James Jeffries and Harvey Myers, leather dealers at Glasgow, Barren County, Kentucky. Also includes a booket of notes due labeled, “Jeffries & Bush, Note Book, Nov. 4th, 1837.”


Mcreynolds Store (Sc 290), Manuscripts & Folklife Archives Jan 2012

Mcreynolds Store (Sc 290), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid only for Manuscripts Small Collection 290. Account book, 1883-1888, of a general store at Lewisburg, Logan County, Kentucky. Some pages have been used as a scrapbook and include clippings of poems and essays, and colored cards.


Durham, James S. (Sc 288), Manuscripts & Folklife Archives Jan 2012

Durham, James S. (Sc 288), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid only for Manuscripts Small Collection 288. Account book, 1859-1868, of a general merchant at Saloma, Taylor County, Kentucky. Includes accounts of the sale of whiskey by the drink.


Brown, John H., 1832-1866 (Sc 285), Manuscripts & Folklife Archives Jan 2012

Brown, John H., 1832-1866 (Sc 285), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid and scan (Click on "Additional Files" below) for Manuscripts Small Collection 285. Account book, 1856-1862, of John H. Brown, a Kentucky-born druggist doing business in Cairo, Illinois. Includes accounts of customers designated “Dutch sausage maker”; “Irishman, Big, who stays with little Scotchman”;” Washwoman”; “Sore mouth gentleman at Mr. Hanes,” etc.


Fennell Collection, 1869-1957 (Mss 348), Manuscripts & Folklife Archives Sep 2011

Fennell Collection, 1869-1957 (Mss 348), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid only for Manuscripts Collection 348. Account books of Cynthiana Horse Boot Company; materials related to Kentucky Hemp Brake Company of Cynthiana, Kentucky; correspondence of Cynthiana attorneys Chester M. Jewett, J. J. Osborne, William J. Osborne, McCauley C. Swinford, and William Wilson Van Deren.


Scott Tobacco Company - Bowling Green, Kentucky (Sc 1240), Manuscripts & Folklife Archives Jul 2011

Scott Tobacco Company - Bowling Green, Kentucky (Sc 1240), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid only for Manuscripts Small Collection 1240. Correspondence, primarily between W. H. Mason, president of Scott Tobacco Company, and T. H. Baird, Adairville, Kentucky, concerning dividends, indebtedness, capitalization and other company matters. Includes correspondence of Baird relating to mail service from Adairville.


Sing, Sam (Sc 2342), Manuscripts & Folklife Archives Apr 2011

Sing, Sam (Sc 2342), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid only for Manuscripts Small Collection 2342.  Account book of Sam Sing, proprietor of a Chinese laundry in Bowling Green, Kentucky.  The book records types of garments and linens cleaned, and includes a price list printed in the 1880s.


Jones & Stevens - Account Book (Sc 248), Manuscripts & Folklife Archives Mar 2011

Jones & Stevens - Account Book (Sc 248), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid only for Manuscripts Small Collection 248. Account book for the Jones & Stevens general store located in Greencastle, Warren County, Kentucky. Index of accounts is located in the front of the volume, followed by the full accounts of the store’s customers. A label affixed to the ledger’s cover indicates that the volume was originally intended for recording information about Warren County court cases, but this was never done. The label is signed by James D. Hines.


An Empirical Investigation Of Decision Aids To Improve Auditor Effectiveness In Analytical Review, Robert N. Marley Jan 2011

An Empirical Investigation Of Decision Aids To Improve Auditor Effectiveness In Analytical Review, Robert N. Marley

USF Tampa Graduate Theses and Dissertations

There is considerable evidence in the audit literature that even though auditors usually identify the relevant information needed to propose and select the correct cause of an unexpected fluctuation, they frequently do not propose the correct cause, and even when they do propose the correct cause, they often fail to select it. I suggest that working memory limitations might be a factor contributing to this analytical review paradox. Consequently, this study investigates whether two new decision aids, designed from Cognitive Load Theory, reduce auditors' cognitive load during analytical review, freeing cognitive resources for problem solving, and ultimately leading to improved …


The Effects Of Item Complexity And The Method Used To Present A Complex Item On The Face Of A Financial Statement On Nonprofessional Investors` Judgments, Linda Gale Ragland Jan 2011

The Effects Of Item Complexity And The Method Used To Present A Complex Item On The Face Of A Financial Statement On Nonprofessional Investors` Judgments, Linda Gale Ragland

USF Tampa Graduate Theses and Dissertations

My study is motivated by standard setters interest in better understanding (and the gap in research as to) the effects of item complexity and disaggregation across a financial statement on users' decision processes (Bonner 2008; Glaum 2009; FASB 2010b). I examine whether complexity of an item and the method used to present the item on a financial statement influences nonprofessional investors' judgments. Specifically, I examine two issues raised concerning IAS 19 Employee Benefits. The first is to examine whether there are differences in nonprofessional investors' judgments when individual components of a complex item (defined pension cost) are disaggregated across a …


The Effects Of Directional Audit Guidance And Estimation Uncertainty On Auditor Confirmation Bias And Professional Skepticism When Evaluating Fair Value Estimates, Norma R. Montague Oct 2010

The Effects Of Directional Audit Guidance And Estimation Uncertainty On Auditor Confirmation Bias And Professional Skepticism When Evaluating Fair Value Estimates, Norma R. Montague

USF Tampa Graduate Theses and Dissertations

In this study, I examine the effects of audit guidance and estimation uncertainty on auditors’ confirmation bias and professional skepticism when evaluating fair value estimates. Fair value estimation is becoming more prevalent in financial reporting frameworks, and regulators warn that fair value estimation presents higher risk of material misstatement when greater judgment in estimation is involved. In addition recent evidence from the Public Company Accounting Oversight Board (PCAOB) indicates that some auditors may not be exercising sufficient professional skepticism when performing audit procedures in higher risk areas of the audit. Martin et al. (2006) suggest that it may be the …


Goodwin, Lora (Sc 2390), Manuscripts & Folklife Archives Oct 2010

Goodwin, Lora (Sc 2390), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid only for Manuscripts Small Collecction 2390. “Bookkeeping Units for a High School Boy, a Family, and High School Funds as Worked Out in Brackenridge High School, San Antonio, Texas,” presented by Lora Goodwin in partial fulfillment of the requirements for the degree of Master of Arts at Southwest Texas State Teachers College, San Marcos, Texas.


Pruitt Grocery - Allen County, Kentucky (Mss 214), Manuscripts & Folklife Archives May 2010

Pruitt Grocery - Allen County, Kentucky (Mss 214), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid only for Manuscripts Collection 214. Account book (276 p.) for the K.E. Pruitt Grocery in Halfway, Allen County, Kentucky. The accounts are for local individuals and list debits for grocery, gasoline and oil, dry goods, and hardware items.


The Impact Of Perceived Importance Of An Ethical Situation (Pie) On Ethical Judgment And Intention: Beyond Moral Intensity, Monica Marie Johnston Jan 2010

The Impact Of Perceived Importance Of An Ethical Situation (Pie) On Ethical Judgment And Intention: Beyond Moral Intensity, Monica Marie Johnston

Honors Program Theses

The importance of ethics to the accounting profession is well established (Turpen and Witmer, 1997; Abdolmohammadi, Read, and Scarbrough, 2003; Guffey and McCartney, 2008). In accounting, a commitment to ethical behavior is regarded as the basis for all other performance standards, (Turpen et al., 1997), and historically most agree that accountants practice honest principles (Leitsch, 2006). However, business headlines such as those related to the collapse of Enron and its auditor, Arthur Andersen, raise concerns about ethical actions of accountants (Abdolmohammadi et al., 2003). Additionally, accountants and auditors have more recently come under fire due to issues related to the …


Miller, William Makel, 1806-1886 (Sc 2049), Manuscripts & Folklife Archives Oct 2009

Miller, William Makel, 1806-1886 (Sc 2049), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid only for Manuscripts Small Collection 2049. Account book of William Makel Miller, Horse Branch, Ohio County, Kentucky, showing accounts rendered. Loose items found in book include a handwritten copy of Miller's will dated 10 March 1886. Also includes photocopy of a photograph of Miller and his wife from (Hartford, Kentucky) "Times-News," 19 August 1999.


James, George D., 1871-1940 (Sc 1770), Manuscripts & Folklife Archives Oct 2008

James, George D., 1871-1940 (Sc 1770), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid only for Manuscripts Small Collection 1770. Account book of George D. James's grocery store in Brownsville, Edmonson County, Kentucky, 1914-1929, and copy of first bill he received when he opened the store in 1913.


Manning, Allen, 1864-1950 (Sc 1762), Manuscripts & Folklife Archives Sep 2008

Manning, Allen, 1864-1950 (Sc 1762), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid only for Manuscripts Small Collection 1762. Journal of farm work done by Allen Manning and his co-workers for Mrs. Underwood of Warren County, Kentucky. He makes note of the weather and its effect on the crops.


Garrison Store - Warren County, Kentucky (Mss 197), Manuscripts & Folklife Archives Feb 2008

Garrison Store - Warren County, Kentucky (Mss 197), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid only for Manuscripts Collection 197. Account book kept for John W. Garrison’s store at Polkville in northeastern Warren County, Kentucky. Includes accounts for many county citizens of that region.


Greensburg, Kentucky, Account Book Collection (Mss 43), Manuscripts & Folklife Archives Feb 2008

Greensburg, Kentucky, Account Book Collection (Mss 43), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid only for Manuscripts Collection 43. Account books of different firms and individuals in Greensburg, Kentucky, including records of general merchandise stores, a hotel, a tailoring shop, the Kentucky Stage Company, and a lodging stable.


Totty, Leonard, 1812?-1863? (Mss 36), Manuscripts & Folklife Archives Jan 2008

Totty, Leonard, 1812?-1863? (Mss 36), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid only for Manuscripts Collection 36. Account books consisting of a journal of customer's account, 1848-1854, and a ledger, 1848-1858, of Leonard Totty, a general merchant of Doughty's Creek, Warren County, Kentucky.


Edwards & Cobb Collections (Mss 35), Manuscripts & Folklife Archives Dec 2007

Edwards & Cobb Collections (Mss 35), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid only for Manuscripts Collection 35. Account books, 1857-1858, of G.W. Edwards and T.W. Cobb, general merchants at East Fork, Metcalfe County, Kentucky.


Barker, S. & D. W. Middleton - Farm Ledger, 1872-1885 (Sc 1522), Manuscripts & Folklife Archives Oct 2007

Barker, S. & D. W. Middleton - Farm Ledger, 1872-1885 (Sc 1522), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid only for Manuscripts Small Collection 1522. Farm ledger kept by S. Barker and Daniel Wilcoxson Middleton of Warren County, Kentucky. The farm was located approximately five miles east of Bowling Green on the Louisville Road (Highway 31-W). Records expenses and wages for farm laborers.


Cooke-Crump - Smiths Grove, Kentucky - Account Books (Sc 1484), Manuscripts & Folklife Archives Apr 2007

Cooke-Crump - Smiths Grove, Kentucky - Account Books (Sc 1484), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid only for Manuscripts Small Collection 1484. Account books for a mercantile store in Smiths Grove, Kentucky. Included are long lists of horses and mules that were bought and sold by William Crump.


An Exploratory Look At The Four Addresses On Accounting In The 10th Edition Of John C. Colt's The Science Of Double Entry Bookkeeping, Richard Vangermeersch Dec 2006

An Exploratory Look At The Four Addresses On Accounting In The 10th Edition Of John C. Colt's The Science Of Double Entry Bookkeeping, Richard Vangermeersch

Special Collections (Miscellaneous)

Four public addresses , written by convicted murder John C. Colt from about 1836 to 1841 have not been noted in the accounting history literature. This paper explores the importance of these addresses compiled in the 10th edition of The Science of double entry book keeping and brings them into current literature.