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Articles 3391 - 3420 of 14250
Full-Text Articles in Accounting
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
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
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.
Antecedents Of Modern Earnings Management Research: Income Smoothing In Literature, 1954-1965, Dale A. Buckmaster
Antecedents Of Modern Earnings Management Research: Income Smoothing In Literature, 1954-1965, Dale A. Buckmaster
Accounting Historians Journal
An earlier article reviewed income smoothing in literature published up through 1953. This article extends that review through 1965, the year preceding the publication of the first modern empirical earnings management studies. The focus of this article is on the 1964 Gordon article which was the stimulus for those early income smoothing studies that began to appear in 1966 and marked the beginning of modern empiricism in accounting literature. Critical reading of Gordon's article suggests that he drew upon both earlier accounting and economics literature in formulating his theory of income smoothing. Review of the relevant earlier literature demonstrates that …
Early Efforts Of The U.S. Public Accounting Profession To Investigate The Use Of Statistical Sampling, James Joseph Tucker, Frank C. Lordi
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
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
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 …
Accounting History: The Contribution Of Osamu Zojima, John K. Courtis
Accounting History: The Contribution Of Osamu Zojima, John K. Courtis
Accounting Historians Journal
In 1987, Professor Kojima published his 16 chapter Japanese version of Introduction to Accounting History. His intention was to prepare an English translation, but he died on 21 February 1989 from cardiac infarction having reached the middle of the 13th chapter with an unfinished handwritten first draft. After this draft was subsequently typed, the unfinished portion of the English translation was completed by Mr E. Usami. Consultation with Professor B. S. Yamey resulted in the correction of errors by Professor Kojima's loyal colleagues, Professors Yoshihiro Hirabayashi (Osaka City University), Hiroyasu Okitsu (Kinki University) and Tsuneo Nakano (Kobe University). The translation …
Book Reviews [1997, Vol. 24, No. 1], Academy Of Accounting Historians
Book Reviews [1997, Vol. 24, No. 1], Academy Of Accounting Historians
Accounting Historians Journal
Books reviewed are: W. T. Baxter, Accounting Theory Reviewed by Jeanette M. Sanfilippo; Michael Chatfield and Richard Vangermeersch, Eds., The History of Accounting: An International Encyclopedia Reviewed by Michael Gaffikin; Edward N. Coffman and Daniel L. Jensen, Eds., T. Coleman Andrews: A Collection of His Writings Reviewed by Robert Bloom; T.A. Lee, A. Bishop and R.H. Parker, Eds., Accounting History From the Renaissance to the Present: A Remembrance of Luca Pacioli Reviewed by Kathleen Cooper; Ahmed Riahi-Belkaoui, Accounting, a Multiparadigmatic Science Reviewed by Nola Buhr; Terry K. Sheldahl, Ed., Eighteenth-Century Book-keeping: Twelve Encyclopedia Articles Reviewed by Robert Williams.
Announcement [1997, Vol. 24, No. 1], Academy Of Accounting Historians
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)
Accounting Historians Journal, 1997, Vol. 24, No. 1 [Whole Issue]
Accounting Historians Journal, 1997, Vol. 24, No. 1 [Whole Issue]
Accounting Historians Journal
June issue
Contents [1997, Vol. 24, No. 2]; Accounting Historians Journal, The [1997, Vol. 24, No. 2]; Guide For Submitting Manuscripts [1997, Vol. 24, No. 2], Academy Of Accounting Historians
Contents [1997, Vol. 24, No. 2]; Accounting Historians Journal, The [1997, Vol. 24, No. 2]; Guide For Submitting Manuscripts [1997, Vol. 24, No. 2], 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.
Use Of Historical Data In Accounting Research: The Case Of The American Sugar Refining Company, Robert J. Bricker, Kevin Brown
Use Of Historical Data In Accounting Research: The Case Of The American Sugar Refining Company, Robert J. Bricker, Kevin Brown
Accounting Historians Journal
In 1908, the American Sugar Refining Company (ASR) reversed its long-held policy of secrecy as to its financial condition and performance. Prior work, applying contemporary capital market methods to ASR security price data of that period, has suggested a value to ASR shareholders of this policy reversal. This paper examines the historical record of that time and presents additional evidence on this matter, particularly in terms of identifying potentially confounding events occurring during the period under study. The results of this analysis suggest a difficulty in attributing observed abnormal returns to ASR's secrecy policy reversal on the basis of the …
Defining Auditor's Responsibilities, Joni J. Young
Defining Auditor's Responsibilities, Joni J. Young
Accounting Historians Journal
This paper explores the efforts of the audit profession to dominate definitions of their roles and responsibilities throughout the last two decades. The paper considers alternative definitions of these roles and responsibilities as forwarded by others and the justifications and defenses provided by auditors to legitimize their conceptions of these matters.
Reexamination Of The Development Of The Accounting Profession - Critical Events From 1912-1940, Ram S. Sriram, Gloria Vollmers
Reexamination Of The Development Of The Accounting Profession - Critical Events From 1912-1940, Ram S. Sriram, Gloria Vollmers
Accounting Historians Journal
This study reexamines the accounting profession's response to opportunities and incentives given it during three unique periods in its history to foster reliable accounting, reporting and auditing practices. By profession, we mean the auditors of publicly held companies as represented by the American Institute of Accountants and its predecessor, the American Association of Public Accountants (AAPA). We use two models of professionalism, the Functionalist and the Conflict models, to interpret the profession's response to these events. We find that both self interest and the public interest may have motivated many of the actions taken. These motivations are not, however, mutually …
Archival Researchers: An Endangered Species?, Richard K. Fleischman, Thomas N. Tyson
Archival Researchers: An Endangered Species?, Richard K. Fleischman, Thomas N. Tyson
Accounting Historians Journal
In recent years accounting historiography has been enriched by a considerable volume of debate surrounding the chronology and evolution of accounting theory and practice. By virtue of their attempts to explain the processes of change, accounting historians have become identified with a paradigm or world view that constitutes the theoretical context within which their research findings are couched. Scholars have either self-avowed their paradigmatic affiliations or have had their work so classified in the writings of others. Fleischman et al. [1996a], for example, trichotomized the field of industrial revolution cost accounting into three "schools": the Neoclassical (economic rationalist), the Foucauldian, …
Informing Historical Research In Accounting And Management: Traditions, Philosophies, And Opportunities, Lee D. Parker
Informing Historical Research In Accounting And Management: Traditions, Philosophies, And Opportunities, Lee D. Parker
Accounting Historians Journal
Historical research in accounting and management, hitherto largely neglected as a field of inquiry by many management and accounting researchers, has experienced a resurgence of interest and activity in research conferences and journals over the past decade. The potential lessons of the past for contemporary issues have been rediscovered, but the way forward is littered with antiquarian narratives, methodologically naive analyses, ideologically driven interpretation and ignorance of the traditions, schools and philosophy of the craft by accounting and management researchers as well as traditional and critical historians themselves. This paper offers an introduction to contributions made to the philosophies and …
In Memorium Mary Ellen Decoste, Academy Of Accounting Historians
In Memorium Mary Ellen Decoste, Academy Of Accounting Historians
Accounting Historians Journal
Mary Ellen DeCoste, a doctoral student at UNT, served as Associate Editor of AHJ from 1994 until her untimely death on April 15, 1997. She brought the same indomitable spirit to that task, despite trying circumstances, that she did to all of her work. Mary Ellen was trained as a mathematician and worked as a research scientist at MIT for many years until the death of her oldest son in the Gulf War prompted a career change. She brought a keen analytic mind, a love of learning, and a pure joy in teaching to our doctoral program. She brightened everyone's …
S. Paul Garner: Accountancy's Ambassador To The World, Gary John Previts, William D. Samson
S. Paul Garner: Accountancy's Ambassador To The World, Gary John Previts, William D. Samson
Accounting Historians Journal
Samuel Paul Garner spent nearly seven decades, as a student, professor, administrator, leader and visionary, enhancing the understanding and development of our academic community. Born in 1910, he studied at Duke University, then briefly as a non degree student at Columbia before teaching and then entering the Ph.D. program at the University of Texas at Austin. At Texas, under the direction of George Hillis Newlove, he focused upon accounting. His interest in history had been kindled by a noted economic historian Earl J. Hamilton, under whom Garner had studied at Duke. His first post doctoral appointment would be his lifelong …
Book Reviews [1997, Vol. 24, No. 2], Academy Of Accounting Historians
Book Reviews [1997, Vol. 24, No. 2], Academy Of Accounting Historians
Accounting Historians Journal
Books reviewed are: Jonathan Barron Baskin and Paul J. Miranti, A History of Corporate Finance Reviewed by Raj Aggarwal; Garry D. Carnegie and Peter W. Wolnizer, Eds., Accounting History Newsletter 1980-1989 and Accounting History 1989-1994 Reviewed by Michael E. Scorgie; Alfred W. Crosby, The Measure of Realty: Quantification in Western Europe, 1250-1600 Reviewed by Richard K. Fleischman; Alan J. Richardson, Ed., Disorder and Harmony: 20th Century Perspectives on Accounting History, Selected Papers from the Seventh World Congress of Accounting Historians, Reviewed by Vaughan Radcliffe; Kyojiro Someya, Japanese Accounting: A Historical Approach Reviewed by Robert Bloom; Atsuo Tsuji and Paul Garner, …
Ad Hoc Reviewers 1997; Announcement [1997, Vol. 24, No. 2], Academy Of Accounting Historians
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)
Accounting Historians Journal, 1997, Vol. 24, No. 2 [Whole Issue]
Accounting Historians Journal, 1997, Vol. 24, No. 2 [Whole Issue]
Accounting Historians Journal
December issue
Practicing Cpa, Vol. 21 No. 1, January 1997, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 21 No. 1, January 1997, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Not-For-Profit Organizations Industry Developments - 1997; Audit Risk Alerts, American Institute Of Certified Public Accountants
Not-For-Profit Organizations Industry Developments - 1997; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklists And Illustrative Financial Statements For Defined Benefit Pension Plans : A Financial Accounting And Reporting Practice Aid, June 1997 Edtion, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Linda Delahanty
Checklists And Illustrative Financial Statements For Defined Benefit Pension Plans : A Financial Accounting And Reporting Practice Aid, June 1997 Edtion, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Linda Delahanty
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Tabulation Of Cpas As Of August 1, 1997, American Institute Of Certified Public Accountants (Aicpa)
Tabulation Of Cpas As Of August 1, 1997, American Institute Of Certified Public Accountants (Aicpa)
AICPA Annual Reports
No abstract provided.
Aicpa Annual Report 1996-97; Setting Our Sights On...Tomorrow, American Institute Of Certified Public Accountants
Aicpa Annual Report 1996-97; Setting Our Sights On...Tomorrow, American Institute Of Certified Public Accountants
AICPA Annual Reports
No abstract provided.
Conversion Of The Uniform Cpa Examination To A Computer-Based Examination Status Report (American Institute Of Certified Public Accountants), American Institute Of Certified Public Accountants. Board Of Examiners
Conversion Of The Uniform Cpa Examination To A Computer-Based Examination Status Report (American Institute Of Certified Public Accountants), American Institute Of Certified Public Accountants. Board Of Examiners
Examinations and Study
No abstract provided.
Construction Contractors With Conforming Changes As Of May 1, 1997; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Construction Contractor Guide Committee
Construction Contractors With Conforming Changes As Of May 1, 1997; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Construction Contractor Guide Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audits Of Employee Benefit Plans With Conforming Changes As Of May 1, 1997; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee
Audits Of Employee Benefit Plans With Conforming Changes As Of May 1, 1997; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audits Of Finance Companies (Including Independent And Captive Financing Activities Of Other Companies) With Conforming Changes As Of May 1, 1998; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Finance Companies Guide Special Committee
Audits Of Finance Companies (Including Independent And Captive Financing Activities Of Other Companies) With Conforming Changes As Of May 1, 1998; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Finance Companies Guide Special Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.