Open Access. Powered by Scholars. Published by Universities.®
- Institution
-
- University of Mississippi (16481)
- Universitas Indonesia (30)
- Singapore Management University (25)
- San Jose State University (24)
- University of Dar es Salaam (17)
-
- Johnson & Wales University (6)
- University of Arkansas, Fayetteville (6)
- Bryant University (4)
- Central Bank of Nigeria (4)
- Central Washington University (4)
- University of New Hampshire (4)
- City University of New York (CUNY) (3)
- Georgia Southern University (3)
- Liberty University (3)
- Providence College (3)
- University of Malaya (3)
- Bowling Green State University (2)
- Claremont Colleges (2)
- Department of Primary Industries and Regional Development, Western Australia (2)
- Kennesaw State University (2)
- Lingnan University (2)
- Montclair State University (2)
- Northeastern Illinois University (2)
- Technological University Dublin (2)
- University for Business and Technology in Kosovo (2)
- University of Northern Iowa (2)
- West Virginia University (2)
- Wilfrid Laurier University (2)
- Andrews University (1)
- Bellarmine University (1)
- Keyword
-
- Accounting -- Law and Legislation -- Periodicals (883)
- Taxation -- Law and legislation -- United States (793)
- Etc (521)
- Manuals (484)
- Accounting -- Periodicals; Tax planning -- Periodicals (374)
-
- Ross (364)
- Accounting firms -- Management (340)
- Questions (248)
- Income tax -- United States (230)
- Accounting -- Bibliographies (220)
- Touche (201)
- Taxation -- United States (191)
- Etc. (189)
- Accounting -- Examinations (188)
- Auditing -- Standards -- United States (183)
- Finance (168)
- Bailey & Smart. New York Office; Touche (157)
- Bailey & Smart. Detroit Office; Touche (151)
- Bailey & Smart. Chicago Office; Touche (145)
- Laws (145)
- Estate planning -- United States (134)
- Bailey & Smart. San Francisco Office; Touche (126)
- Auditing (123)
- Financial planners -- United States -- Periodicals; Finance (120)
- Personal -- United States -- Periodicals; Tax Planning -- United States -- Periodicals (120)
- Bailey & Smart. Los Angeles Office; Touche (118)
- Bailey & Smart. Minneapolis Office; Touche (118)
- Bailey & Smart. Boston Office; Touche (117)
- Bailey & Smart. Dayton Office; Touche (117)
- Tax administration and procedure -- United States (117)
- Publication Year
- Publication
-
- Newsletters (2382)
- Tax Adviser (2054)
- Haskins and Sells Publications (1780)
- Guides, Handbooks and Manuals (1408)
- Industry Guides (AAGs), Risk Alerts, and Checklists (1206)
-
- Accounting Historians Notebook (949)
- Accounting Historians Journal (892)
- Touche Ross Publications (844)
- Association Sections, Divisions, Boards, Teams (763)
- Exposure Drafts, Comment Letters, and Statements of Position (687)
- Journal of Accountancy (547)
- AICPA Committees (428)
- AICPA Professional Standards (338)
- Federal Publications (298)
- AICPA Annual Reports (281)
- Woman C.P.A. (274)
- Proceedings of the University of Kansas Symposium on Auditing Problems (194)
- Individual and Corporate Publications (182)
- American Institute of Accountants (170)
- Statements on Auditing Standards (148)
- Examinations and Study (133)
- The Pace Student (133)
- State Publications (96)
- Accounting Trends and Techniques (92)
- Issues Papers (57)
- Deloitte, Haskins and Sells Publications (54)
- Publications of Accounting Associations, Societies, and Institutes (43)
- Accountants' Index (31)
- Jurnal Akuntansi dan Keuangan Indonesia (26)
- Research Collection School Of Accountancy (23)
Articles 2341 - 2370 of 16672
Full-Text Articles in Accounting
Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Executive Committee, To Steven T. Miller, Irs Acting Commissioner; William J. Wilkins, Irs Chief Counsel; Curtis G. Wilson, Irs Associate Chief Counsel For Passthroughs And Special Industries; And Lisa Zarlenga, Tax Legislative Counsel, Department Of The Treasury, Re: Comments On Reg-130507-11 Relating To Guidance Under Section 1411, As Added By The Health Care And Education Reconciliation Act Of 2010, Regarding Net Investment Income Tax As Relevant To Estates And Trusts (12/5/2012)., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee
Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Executive Committee, To Steven T. Miller, Irs Acting Commissioner; William J. Wilkins, Irs Chief Counsel; Curtis G. Wilson, Irs Associate Chief Counsel For Passthroughs And Special Industries; And Lisa Zarlenga, Tax Legislative Counsel, Department Of The Treasury, Re: Comments On Reg-130507-11 Relating To Guidance Under Section 1411, As Added By The Health Care And Education Reconciliation Act Of 2010, Regarding Net Investment Income Tax As Relevant To Estates And Trusts (12/5/2012)., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee
Association Sections, Divisions, Boards, Teams
No abstract provided.
Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Executive Committee, To Daniel I. Werfel, Acting Commissioner, Internal Revenue Service, Re: Comments On Revenue Ruling 99-5., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee
Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Executive Committee, To Daniel I. Werfel, Acting Commissioner, Internal Revenue Service, Re: Comments On Revenue Ruling 99-5., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee
Association Sections, Divisions, Boards, Teams
No abstract provided.
Aicpa Professional Standards As Of June 1, 2013, Volume 3: Accounting And Review Services, Code Of Professional Conduct, Bylaws, Valuation Services, Consulting Services, Quality Control, Peer Review, Tax Services, Personal Financial Planning, Continuing Professional Education, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Professional Standards As Of June 1, 2013, Volume 3: Accounting And Review Services, Code Of Professional Conduct, Bylaws, Valuation Services, Consulting Services, Quality Control, Peer Review, Tax Services, Personal Financial Planning, Continuing Professional Education, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
The Expiration Of Tax Deductions For Teacher Expenses, Erin O'Grady
The Expiration Of Tax Deductions For Teacher Expenses, Erin O'Grady
School of Business Student Scholarship
As a part of ACC 406, Taxes and Business Decisions, I was able to conduct research regarding the expiration of a tax deduction for teachers’ expenses, and send my findings to the Committee on Ways and Means as well as an argument against its expiration.
Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Executive Committee, To Max Baucus, Chairman, And Orrin G. Hatch, Ranking Member, Senate Committee On Finance; And Dave Camp, Chairman, And Sander M. Levin, Ranking Member, House Committee On Ways And Means; Re: Aicpa Report On Civil Tax Penalties: The Need For Reform And Aicpa Tax Penalties Legislative Proposals., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee
Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Executive Committee, To Max Baucus, Chairman, And Orrin G. Hatch, Ranking Member, Senate Committee On Finance; And Dave Camp, Chairman, And Sander M. Levin, Ranking Member, House Committee On Ways And Means; Re: Aicpa Report On Civil Tax Penalties: The Need For Reform And Aicpa Tax Penalties Legislative Proposals., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee
Association Sections, Divisions, Boards, Teams
No abstract provided.
Accounting History Journals Contents For 2012, James J. Mckinney
Accounting History Journals Contents For 2012, James J. Mckinney
Accounting Historians Notebook
The Accounting Historians Journal; Accounting History; Accounting History Review; Comptabilité(S) revue d’histoire de la comptabilité; Muhasebe ve Finans Tarihi Araştırmaları Dergisi; Revista Española de Historia de la Contabilidad
Two New Aah Awards; Academy Website Moves To New Web Platform, Academy Of Accounting Historians
Two New Aah Awards; Academy Website Moves To New Web Platform, Academy Of Accounting Historians
Accounting Historians Notebook
The Barbara D. Merino Award for Excellence in Accounting History Publication was established to annually award the author of the best book on an accounting historical topic published in a given year. The Alfred R. Roberts Memorial Research Award was named in honor of Dr. Alfred R. Roberts, second President and long serving Secretary of the Academy, and provides grants for research which seek to support the 35 goals identified by Professor Emeritus Richard Vangermeersch as to accounting history research, as identified in the April 2012 issue of the Accounting Historians Notebook.
Accounting History Conferences Selected Accounting History Presentations
Accounting History Conferences Selected Accounting History Presentations
Accounting Historians Notebook
Fifth Accounting History Meeting of the Accounting History Commission - Portuguese Registered Accountants (Ordem dos Técnicos Oficiais de Contas- OTOC); Rita Cordeiro, Lúcia Lima Rodrigues, Armando Marques, Leonor F. Ferreira, and Hernâni Carqueja (group picture);18th Conference on Accounting and Management History;
Accounting Historians Notebook, 2013, Vol. 36, No. 1 (April) [Whole Issue]
Accounting Historians Notebook, 2013, Vol. 36, No. 1 (April) [Whole Issue]
Accounting Historians Notebook
April issue
Phd Syllabus Of Seminar In Accounting History, Dale L. Flesher
Phd Syllabus Of Seminar In Accounting History, Dale L. Flesher
Accounting Historians Notebook
The University of Mississippi Patterson School of Accountancy ACCOUNTANCY 607 ACCOUNTING RESEARCH SEMINAR Fall, 2012 Dr.
Calls For Papers And Other Announcements
Calls For Papers And Other Announcements
Accounting Historians Notebook
Accounting Historians Notebook; INTERNATIONAL SCIENTIFIC CONFERENCE SOKOLOV READING “ACCOUNTING: VIEW FROM THE PAST INTO THE FUTURE” in commemoration of Professor Yaroslav V. Sokolov 75th anniversary; CPE WORKSHOP: ACCOUNTING HISTORY BOOT CAMP;Accounting History; Bordeaux University and Kedge Business School International Symposium October 4, 2013 Bordeaux, France; Academy of Accounting Historians 2013 40th Anniversary Conference October 17-19, 2013 • Oshkosh, Wisconsin, USA; Accounting History Review: Histories of Accounting and the Hospital; Accounting History Review: Accounting and the First World War; Accounting History Review: Accounting and Charities in Historical Perspective;14th World Congress of Accounting Historians, Pescara, Italy;
Call For Nominations: The Academy Of Accounting Historians
Call For Nominations: The Academy Of Accounting Historians
Accounting Historians Notebook
Thomas J. Burns Biographical Research Award; Hourglass Award; Margit F. and Hanns-Martin Schoenfeld Scholarship; Life Membership Award; Vangermeersch Manuscript Award; Innovation in Accounting History Education Award; Barbara D. Merino Award for Excellence in Accounting History Publication; Alfred R. Roberts Memorial Research Award
Attest Engagements On Greenhouse Gas Emissions Information; Statement Of Position, 13-1, American Institute Of Certified Public Accountants. Sustainability Task Force
Attest Engagements On Greenhouse Gas Emissions Information; Statement Of Position, 13-1, American Institute Of Certified Public Accountants. Sustainability Task Force
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Executive Committee, To Steven T. Miller, Acting Commissioner, And William J. Wilkins, Chief Counsel, Internal Revenue Service, Re: Notice 2012-65--Information For Discharges Of Indebtedness., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee
Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Executive Committee, To Steven T. Miller, Acting Commissioner, And William J. Wilkins, Chief Counsel, Internal Revenue Service, Re: Notice 2012-65--Information For Discharges Of Indebtedness., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee
Association Sections, Divisions, Boards, Teams
No abstract provided.
Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Executive Committee, To Steven Miller, Acting Commissioner, And William J. Wilkins, Chief Counsel, Internal Revenue Service, Re: Comments Related To Notice Of Proposed Rulemaking Issued On Employer Shared Responsibility For Health Insurance Coverage., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee
Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Executive Committee, To Steven Miller, Acting Commissioner, And William J. Wilkins, Chief Counsel, Internal Revenue Service, Re: Comments Related To Notice Of Proposed Rulemaking Issued On Employer Shared Responsibility For Health Insurance Coverage., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee
Association Sections, Divisions, Boards, Teams
No abstract provided.
Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Executive Committee, To Max Baucus, Chairman, And Orrin G. Hatch, Ranking Member, Senate Committee On Finance; Dave Camp, Chairman, And Sander W. Levin, Ranking Member, House Committee On Ways And Means; Re: Simplification And Technical Legislative Proposals., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee
Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Executive Committee, To Max Baucus, Chairman, And Orrin G. Hatch, Ranking Member, Senate Committee On Finance; Dave Camp, Chairman, And Sander W. Levin, Ranking Member, House Committee On Ways And Means; Re: Simplification And Technical Legislative Proposals., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee
Association Sections, Divisions, Boards, Teams
No abstract provided.
Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Executive Committee, To Steven T. Miller, Acting Commissioner, Internal Revenue Service, Re: Availability Of Application Process To Obtain Preparer Tax Identification Numbers (Itins)., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee
Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Executive Committee, To Steven T. Miller, Acting Commissioner, Internal Revenue Service, Re: Availability Of Application Process To Obtain Preparer Tax Identification Numbers (Itins)., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee
Association Sections, Divisions, Boards, Teams
No abstract provided.
Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Executive Committee, To Steven T. Miller, Acting Commissioner, Internal Revenue Service, And William J. Wilkins, Chief Counsel, Internal Revenue Service, Re: Form 1099-Misc, Miscellaneous Income--Filing Requirements For Taxpayers With Rental Real Estate., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee
Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Executive Committee, To Steven T. Miller, Acting Commissioner, Internal Revenue Service, And William J. Wilkins, Chief Counsel, Internal Revenue Service, Re: Form 1099-Misc, Miscellaneous Income--Filing Requirements For Taxpayers With Rental Real Estate., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee
Association Sections, Divisions, Boards, Teams
No abstract provided.
Railroad Audits: Some Arrived Ahead Of Schedule, Kevin Feeney
Railroad Audits: Some Arrived Ahead Of Schedule, Kevin Feeney
Accounting Historians Journal
Through 1975, the shareholder annual reports of publicly- owned U.S. railroads were exempt from the Securities and Exchange Commission's accounting regulations, audit and disclosure rules because railroads were common carriers subject to the rules and regulations of the Interstate Commerce Commission (ICC). Publicly-owned Class railroads voluntary began to away from ICC-type towards GAAP-type accounting and disclosures in their shareholder reports just after World War II.1 This paper reviews early industry practices with respect to internal and external audits. Using a sample of major Class I railroads from 1946 to 1975, the paper shows: the extent to which certain railroads voluntarily …
Accounting Books Of The Imperial Waqfs (Charitable Endowments) In The Eastern Mediterranean (15th To 19th Centuries), Kayhan Orbay
Accounting Books Of The Imperial Waqfs (Charitable Endowments) In The Eastern Mediterranean (15th To 19th Centuries), Kayhan Orbay
Accounting Historians Journal
The history of accounting in the Eastern Mediterranean has not been adequately studied through its primary sources, despite the fact that the Turkish archives house an enormous amount of material for exploring accounting practices in the Ottoman Empire. Ottomanists used the account books as sources for Ottoman socioeconomic and institutional history. They analyzed, fully transliterated and published the account registers of the central treasury, the Istanbul shipyard and the waqf institutions. Nevertheless, accounting historians did not even show interest into published archival sources up until recent years. Owing to a few recent works that were based on the primary sources, …
Donaldson Brown (1885-1965): The Power Of An Individual And His Ideas Over Time, Dale L. Flesher, Gary John Previts
Donaldson Brown (1885-1965): The Power Of An Individual And His Ideas Over Time, Dale L. Flesher, Gary John Previts
Accounting Historians Journal
Donaldson Brown developed the expanded Return on Investment (ROI) measure, or DuPont formula, in 1914. However ROI was not Brown's only contribution to financial management. His dealer ten-day reporting system was widely and rapidly adopted throughout the auto industry. His ideas to support a variety of forecasting and planning techniques supported decentralized corporate management and his pricing processes were cutting-edge developments that others tried to emulate. Flexible budgeting at General Motors, frequently unrecognized, also was in place during his financial administration in the early 1920s. ROI remains Brown's most prominent contribution and the technique achieved status as a dominant approach …
Congratulations To The Academy Of Accounting Historians 2013 Award Recipients; Contents [2013, Vol. 40, No. 2]; Statement Of Policy [2013, Vol. 40, No. 2]; Guide For Manuscript Submission [2013, Vol. 40, No. 2]; Ethical Code Of Conduct For The Accounting Historians Journal [2013, Vol. 40, No. 2], Academy Of Accounting Historians
Congratulations To The Academy Of Accounting Historians 2013 Award Recipients; Contents [2013, Vol. 40, No. 2]; Statement Of Policy [2013, Vol. 40, No. 2]; Guide For Manuscript Submission [2013, Vol. 40, No. 2]; Ethical Code Of Conduct For The Accounting Historians Journal [2013, Vol. 40, No. 2], 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.
Popular Accounting History: Evidence From Post-Enron Stories, Garry D. Carnegie, Christopher J. Napier
Popular Accounting History: Evidence From Post-Enron Stories, Garry D. Carnegie, Christopher J. Napier
Accounting Historians Journal
This study reviews the concept of popular history in the context of accounting history, drawing on evidence from post-Enron stories about corporate collapse and accounting and auditing failure. The study complements the work of Carnegie and Napier [2010], which focused on how professional accountants and their firms and organizations were portrayed in books about Enron and Arthur Andersen that were published during the period 2002 to 2005. These books can be characterized as popular histories, and the present paper illustrates how the scholarly work of academic accounting historians is given little attention by the authors of these post-Enron stories. It …
Relationship Between Religious Beliefs And The Accounting And Economic Practices Of A Society: Evidence From The Dead Sea Scrolls, David N. Herda, Stephen A. Reed, William F. Bowlin
Relationship Between Religious Beliefs And The Accounting And Economic Practices Of A Society: Evidence From The Dead Sea Scrolls, David N. Herda, Stephen A. Reed, William F. Bowlin
Accounting Historians Journal
This study explores the Dead Sea Scrolls to demonstrate how Essene socio-religious values shaped their accounting and economic practices during the late Second Temple period (ca. first century BCE to 70 CE). Our primary focus is on the accounting and commercial responsibilities of a leader within their community – the Examiner. We contend that certain sectarian accounting practices may be understood as ritual/religious ceremony and address the performative roles of the Essenes' accounting and business procedures in light of their purity laws and eschatological beliefs. Far from being antithetical to religious beliefs, we find that accounting actually enabled the better …
Salmagundi; Richard Brief's Contributions To Accounting Thought: Enlivening Accounting History, Robert Bloom
Salmagundi; Richard Brief's Contributions To Accounting Thought: Enlivening Accounting History, Robert Bloom
Accounting Historians Journal
This is a personal appreciation of Richard Brief, the accounting historian and professor, who died in 2013. Dick served as a member of my doctoral dissertation committee in 1975-1976. The author of a number of provocative articles on the evolution of accounting practice in the United States and abroad, he published in The Journal of Accounting Research, The Accounting Review, and Business History Review. Brief was well-known for editing numerous books on accounting history in the United States and abroad. Additionally, his papers on the application of statistics to accounting issues and financial statement ratios were forerunners in the mathematical …
Academy Of Accounting Historians: Application For 2014 Membership; Application For 2014 Membership; Contents [2013, Vol. 40, No. 2];, Academy Of Accounting Historians
Academy Of Accounting Historians: Application For 2014 Membership; Application For 2014 Membership; Contents [2013, Vol. 40, No. 2];, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Historical Development Of The Financial Reporting Model For State And Local Governments In The United States From Late 1800s To 1999, Terry K. Patton, Paul D. Hutchison
Historical Development Of The Financial Reporting Model For State And Local Governments In The United States From Late 1800s To 1999, Terry K. Patton, Paul D. Hutchison
Accounting Historians Journal
This study examines the historical development of the financial reporting model for state and local governments in the United States from the late 1800s through the issuance by the Governmental Accounting Standards Board (GASB) of Statement No. 34 in 1999. This research shows how the current governmental reporting standard evolved over time to meet diverse user needs by presenting both government-wide and fund statements, and requiring three governmental operating statements with potentially three different measurement focuses: the Statement of Activities; the Statement of Revenues, Expenditures, and Changes in Fund Balances; and the Budgetary Comparison Schedule. Overall, this historical study provides …
Academy Of Accounting Historians: Application For 2013 Membership; Application For 2013 Membership, Academy Of Accounting Historians
Academy Of Accounting Historians: Application For 2013 Membership; Application For 2013 Membership, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Railroad Investing And The Importance Of Financial Accounting Information In 1880s America, Joel E. Thompson
Railroad Investing And The Importance Of Financial Accounting Information In 1880s America, Joel E. Thompson
Accounting Historians Journal
This study has a two-fold purpose. First, it seeks to determine the importance of financial accounting information to railroad investors (and speculators) in 1880s America. Second, a further goal is to ascertain what financial accounting information was readily available for use by these investors. Based on a comprehensive search of books of the era, the 1880s were a time of expanding advice for railroad securities holders that required the use of financial accounting information. Furthermore, new information sources arose to help service investors' needs. Statistics by Goodsell and The Wall Street Journal were two such sources. This article reviews these …
Whiskey Tax Of 1791 And The Consequent Insurrection: A Wicked And Happy Tumult, Cynthia L. Krom, Stephanie Krom
Whiskey Tax Of 1791 And The Consequent Insurrection: A Wicked And Happy Tumult, Cynthia L. Krom, Stephanie Krom
Accounting Historians Journal
This paper examines the development of the Whiskey Tax of 1791 and its criticality in the funding of early federal government debt and operations. By considering some of the provisions of the tax and the collection and enforcement procedures, the financial and social impacts of the Whiskey Tax are clarified. Civil disobedience in resisting the tax and the Whiskey Rebellion of 1794 are explored in that context. Whether the Whiskey Tax effectively served as the first income tax is considered. Images of original record documents are included.