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Articles 2761 - 2790 of 16678
Full-Text Articles in Accounting
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
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)
Cpa Client Tax Letter, April/May/June 2009, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Cpa Client Bulletin, March 2009, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, March 2009, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Cpa Client Bulletin, February 2009, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, February 2009, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Early Evidence Of The Volatility Of Comprehensive Income And Its Components, Timothy L. Mccoy, James H. Thompson, Margaret A. Hoskins
Early Evidence Of The Volatility Of Comprehensive Income And Its Components, Timothy L. Mccoy, James H. Thompson, Margaret A. Hoskins
All Faculty Scholarship for the College of Business
The Financial Accounting Standards Board issued Statement of Financial Accounting Standard (SFAS) No. 130 Reporting Comprehensive Income, in June 1997, effective for fiscal periods beginning after December 15, 1997. Early trends in reporting comprehensive income and its components for the Fortune 500 reveal an overwhelming preference for disclosure in the statement of changes in stockholders' equity, despite the FASB's recommendation of utilizing a combined statement of income/comprehensive income or a separate statement of comprehensive income. This disclosure tends to downplay the importance of other comprehensive income items and focus readers' attention on the traditional net income figure rather than comprehensive …
Cpa Client Tax Letter, January/February/March 2009, American Institute Of Certified Public Accountants (Aicpa)
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
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
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
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
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
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]
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
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.
Accounting History: Call For Papers, The Sixth Accounting History International Conference: Accounting And The State, Wellington, New Zealand, Academy Of Accounting Historians
Accounting History: Call For Papers, The Sixth Accounting History International Conference: Accounting And The State, Wellington, New Zealand, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Outliers In The Professional Project Of Victorian Public Accountancy: David Souter Robertson, Chartered Accountant, T. A. Lee
Accounting Historians Journal
The first and most specific purpose of this paper is to contrast the private and public lives of a founder of modern public accountancy to illustrate the ambiguity of an outlier in the history of a professional project. A second and more general purpose is to use the founder's personal history to identify archival issues in biographical accounting research. A historical outlier such as Scottish Chartered Accountant David Souter Robertson (DSR) demonstrates how research of the professional project of Victorian public accountants is enhanced by the inclusion of private as well as public aspects of their lives. Set in the …
22nd Cardiff Business School Accounting And Business History Research Unit Annual Conference At Cardiff University 6-7 September 2010: Announcement Of Conference And Call For Papers, Institute Of Chartered Accountants In England And Wales In England And Wales
22nd Cardiff Business School Accounting And Business History Research Unit Annual Conference At Cardiff University 6-7 September 2010: Announcement Of Conference And Call For Papers, Institute Of Chartered Accountants In England And Wales In England And Wales
Accounting Historians Journal
No abstract provided.
20th Century Publications On Cost Accounting By Spanish Authors Previous To The Standardization Act (1900-1978), Daniel Carrasco Diaz, Esteban Hernandez Esteve, Maria Jesus Morales Caparros, Daniel Sanchez Toledano
20th Century Publications On Cost Accounting By Spanish Authors Previous To The Standardization Act (1900-1978), Daniel Carrasco Diaz, Esteban Hernandez Esteve, Maria Jesus Morales Caparros, Daniel Sanchez Toledano
Accounting Historians Journal
This paper aims to describe and explain the beginning and evolution of cost accounting in Spain through the examination of accounting texts. In this evolution, three periods are distinguished: the late 19th century, the first half of the 20th century, and 1951-1978. In 1978, the official standardization of Spanish cost accounting occurred. Cost accounting first appeared in Spanish texts at the start of the 20th century. However, in 19th century accounting treatises can be found references to some aspects of cost accounting to which the paper refers. The traditional orientation of authors in the second period clearly reflects a monistic …
Accounting Historians Journal, 2009, Vol. 36, No. 2 [Whole Issue]
Accounting Historians Journal, 2009, Vol. 36, No. 2 [Whole Issue]
Accounting Historians Journal
December issue
Cpa Expert 2009 Summer, American Institute Of Certified Public Accountants
Cpa Expert 2009 Summer, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Cpa Client Bulletin, January 2009, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, January 2009, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
In Our Opinion… , April 2009, American Institute Of Certified Public Accountants. Audit And Attest Standards Team
In Our Opinion… , April 2009, American Institute Of Certified Public Accountants. Audit And Attest Standards Team
Newsletters
No abstract provided.
Calls For Accountability: Will It Help The Overall Incentives Process?, Annette M. Nellen
Calls For Accountability: Will It Help The Overall Incentives Process?, Annette M. Nellen
Faculty Publications
No abstract provided.
The 50th Anniversary Of Stopgap Legislation, Annette M. Nellen
The 50th Anniversary Of Stopgap Legislation, Annette M. Nellen
Faculty Publications
No abstract provided.
Making Accounting Historians, Jayne Bisman
Making Accounting Historians, Jayne Bisman
Accounting Historians Journal
This paper addresses the question of how accounting educators can make accounting historians or, more precisely, how educators can assist in fostering the development of historically aware accounting academics and practitioners. Various approaches to accounting history education are outlined, situated within the context of efforts to boost the membership of the community of accounting history scholars, redress deficiencies in accounting education, and engender the development of competent and broadly educated practicing professionals. The contributions and benefits of incorporating accounting history into accounting programs are overviewed, including an outline of past and contemporary examples of applications of accounting history in educational …
21st Annual Conference On Accounting, Business And Finance History At Caridff University, 14-15 September 2009: Announce Of Conference, Institute Of Chartered Accountants In England And Wales In England And Wales
21st Annual Conference On Accounting, Business And Finance History At Caridff University, 14-15 September 2009: Announce Of Conference, Institute Of Chartered Accountants In England And Wales In England And Wales
Accounting Historians Journal
No abstract provided.
Corporate Governance In The 19th Century: Evidence From The Chesapeake And Ohio Canal Company, Robert W. Russ, Gary John Previts, Edward N. Coffman
Corporate Governance In The 19th Century: Evidence From The Chesapeake And Ohio Canal Company, Robert W. Russ, Gary John Previts, Edward N. Coffman
Accounting Historians Journal
Presenting evidence from a 19th century corporation, the Chesapeake and Ohio Canal Company (C&O), the paper shows that issues of corporate governance have existed since the first corporations were established in the U.S. The C&O used a stockholder review committee to review the annual report of the president and directors. The paper shows how the C&O stockholders used this committee to supplement the corporate governance structure. The corporate governance structure of the C&O is also viewed from a theoretical structure as espoused by Hart [1995].
Interim Financial Information; Statement On Auditing Standards, 116, American Institute Of Certified Public Accountants. Auditing Standards Board
Interim Financial Information; Statement On Auditing Standards, 116, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
No abstract provided.
Compliance Audits; Statement On Auditing Standards, 117, American Institute Of Certified Public Accountants. Auditing Standards Board
Compliance Audits; Statement On Auditing Standards, 117, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
No abstract provided.
In Our Opinion… , August 2009, American Institute Of Certified Public Accountants. Audit And Attest Standards Team
In Our Opinion… , August 2009, American Institute Of Certified Public Accountants. Audit And Attest Standards Team
Newsletters
No abstract provided.
Auditor's Independence: An Analysis Of Montgomery's Auditing Textbooks In The 20th Century, Hossein Nouri, Danielle Lombardi
Auditor's Independence: An Analysis Of Montgomery's Auditing Textbooks In The 20th Century, Hossein Nouri, Danielle Lombardi
Accounting Historians Journal
This paper presents the progress of auditor independence from a textbook perspective during the 20th century and into the present. It analyzes the multiple editions of Auditing Theory and Practice by Robert Montgomery. The lengthy time span of these editions is divided into several shorter periods based on major changes and developments in auditor independence. Finally, the paper uses several criteria related to auditor independence to review how the Montgomery text covered these changes and developments.