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Articles 3901 - 3930 of 16679
Full-Text Articles in Accounting
Auditing And Audit Firms In Germany Before 1931, Lisa Evans
Auditing And Audit Firms In Germany Before 1931, Lisa Evans
Accounting Historians Journal
Considerable differences exist between Germany and Anglo-American countries in the development of the statutory audit, the emergence of professional associations of auditors, and the legal and organizational forms of audit firms. This paper examines historical developments in Germany from the late 19th century, to the formal regulation of auditing and the audit profession in 1931. Its main objective is to provide a better understanding of the comparatively slow development of the audit in Germany and reveal attitudes towards the audit and the forms of audit firms. A secondary objective is to examine the use of agency theory frameworks for this …
Accountability And Financial Control As Patriotic Strategies; Accomptants And The Public Accounts Committee In Late 17th And Early 18th - Century Ireland, Philip O'Regan
Accounting Historians Journal
The decades immediately following the Glorious Revolution in 1688 witnessed a variety of political, social and structural responses to this cataclysmic event. In Ireland, religious conflict and economic under-development, as well as the devastation of war from 1689 to 1691, combined to ensure that the Anglo-Irish body politic found it difficult to capture the fruits of success from an English polity that had gradually accreted to itself much of the political power and economic wealth of the country. By 1704, however, the Anglo-Irish had managed to appropriate to themselves some of the economic and constitutional benefits of the Revolution by …
Assets In Accounting: Reality Lost, Sarah J. Williams
Assets In Accounting: Reality Lost, Sarah J. Williams
Accounting Historians Journal
While the contemporary view of assets in accounting is of future economic benefits', the appropriateness of this definition for financial reporting purposes continues to be questioned. Samuelson [1996, p. 156] argued that assets should be defined as property rights' while Schuetze [1993, p. 69] proposed that assets should be defined simply as cash, claims to cash and items that could be sold separately for cash. These notions are not new. Up until the latter part of the 19th century the emphasis in the accounting literature was on the recording of property' or effects', commonly understood to be things or rights …
Questions Of Taxation Framed As Accounting Historical Research: A Suggested Approach, Margaret Lamb
Questions Of Taxation Framed As Accounting Historical Research: A Suggested Approach, Margaret Lamb
Accounting Historians Journal
This review essay suggests considerations to be addressed in research design if research on a taxation subject is to succeed as rigorous accounting research, well grounded in relevant historical scholarship. Tax research must focus on substantive subjects that are recognizable as accounting; the methods, approach, and exposition must be historical to an acceptable standard; and the research must engage with relevant portions of the existing body of accounting historical scholarship. Further, scholarly engagement with the best researchers and liveliest debates that the disciplines of accounting and history have to offer will enrich the treatment of tax in accounting history.
Noticeboard [2003, Vol. 30, No. 2], Academy Of Accounting Historians
Noticeboard [2003, Vol. 30, No. 2], Academy Of Accounting Historians
Accounting Historians Journal
Announcements include: Call for Papers: 10th World Congress of Accounting Historians; Emerging Scholar's Colloquim APIRA 2004 Singapore 2-3 July 2004; Conference announcement and call for papers: Fourth Asian Pacific Interdisciplinary Research in Accounting Conference; Call for papers: Academy of Accounting Historians and the Public Interest Sections of the American Accounting Association are jointly sponsoring a one-day conference.
Practicing Cpa, Vol. 27 No. 1, January 2003, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 27 No. 1, January 2003, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Tax Section Newsletter, January 2003, American Institute Of Certified Public Accountants. Tax Section
Tax Section Newsletter, January 2003, American Institute Of Certified Public Accountants. Tax Section
Newsletters
No abstract provided.
Accounting Trends And Techniques, 57th Annual Survey, 2003 Edition, American Institute Of Certified Public Accountants
Accounting Trends And Techniques, 57th Annual Survey, 2003 Edition, American Institute Of Certified Public Accountants
Accounting Trends and Techniques
No abstract provided.
In Our Opinion… , Vol. 19 No. 4, October 2003, American Institute Of Certified Public Accountants. Audit And Attest Standards Group
In Our Opinion… , Vol. 19 No. 4, October 2003, American Institute Of Certified Public Accountants. Audit And Attest Standards Group
Newsletters
No abstract provided.
Accounting Historians Journal, 2003, Vol. 30, No. 1 [Whole Issue]
Accounting Historians Journal, 2003, Vol. 30, No. 1 [Whole Issue]
Accounting Historians Journal
June issue
Impact Of World War Ii On Cost Accounting At The Sperry Corporation, Richard K. Fleischman, R. Penny Marquette
Impact Of World War Ii On Cost Accounting At The Sperry Corporation, Richard K. Fleischman, R. Penny Marquette
Accounting Historians Journal
The impact of World War II on cost accountancy in the U.S. may be viewed as a double-edged sword. Its most positive effect was engendering greater cost awareness, particularly among companies that served as military contractors and, thus, had to make full representation to contracting agencies for reimbursement. On the negative side, the dislocations of war, especially shortages in the factors of production and capacity constraints, meant that such scientific management techniques as existed (standard costing, time-study, specific detailing of task routines) fell by the wayside. This paper utilizes the archive of the Sperry Corporation, a leading governmental contractor, to …
Codification Of Statements On Auditing Standards, Numbers 1 To 101 (2003), American Institute Of Certified Public Accountants (Aicpa)
Codification Of Statements On Auditing Standards, Numbers 1 To 101 (2003), American Institute Of Certified Public Accountants (Aicpa)
Statements on Auditing Standards
No abstract provided.
Planner, Volume 17, Number 5, January-February 2003, American Institute Of Certified Public Accountants (Aicpa)
Planner, Volume 17, Number 5, January-February 2003, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Cpa Expert 2003 Winter, American Institute Of Certified Public Accountants
Cpa Expert 2003 Winter, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Cpa Expert 2002 Fall, American Institute Of Certified Public Accountants
Cpa Expert 2002 Fall, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Cpa Expert 2003 Spring, American Institute Of Certified Public Accountants
Cpa Expert 2003 Spring, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Auditing Fair Value Measurements And Disclosures; Statement On Auditing Standards, 101, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Auditing Fair Value Measurements And Disclosures; Statement On Auditing Standards, 101, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
The purpose of this Statement is to establish standards and provide guidance on auditing fair value measurements and disclosures contained in financial statements. In particular, this Statement addresses audit considerations relating to the measurement and disclosure of assets, liabilities, and specific components of equity presented or disclosed at fair value in financial statements. Fair value measurements of assets, liabilities, and components of equity may arise from both the initial recording of transactions and later changes in value. Changes in fair value measurements that occur over time may be treated in different ways under generally accepted accounting principles (GAAP). For example, …
Cpa Expert 2003 Fall, American Institute Of Certified Public Accountants
Cpa Expert 2003 Fall, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Cpa Expert 2003 Summer, American Institute Of Certified Public Accountants
Cpa Expert 2003 Summer, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Cpa Letter, 2003, American Institute Of Certified Public Accountants
Cpa Letter, 2003, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
In Our Opinion… , Vol. 19 No. 1, January 2003, American Institute Of Certified Public Accountants. Audit And Attest Standards Group
In Our Opinion… , Vol. 19 No. 1, January 2003, American Institute Of Certified Public Accountants. Audit And Attest Standards Group
Newsletters
No abstract provided.
In Our Opinion… , Vol. 19 No. 2, April/May 2003, American Institute Of Certified Public Accountants. Audit And Attest Standards Group
In Our Opinion… , Vol. 19 No. 2, April/May 2003, American Institute Of Certified Public Accountants. Audit And Attest Standards Group
Newsletters
No abstract provided.
Aicpa Annual Report 2002-03 ; Cpas: Unchanging Values: Objectivity, Integrity, Competence, American Institute Of Certified Public Accountants
Aicpa Annual Report 2002-03 ; Cpas: Unchanging Values: Objectivity, Integrity, Competence, American Institute Of Certified Public Accountants
AICPA Annual Reports
No abstract provided.
High-Technology Industry Developments - 2003/04; Audit Risk Alerts, American Institute Of Certified Public Accountants
High-Technology Industry Developments - 2003/04; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Getting On The Right Tax Track: Update On Tax Rules For Individuals Including Year-End Strategies And Tips For 2003., American Institute Of Certified Public Accountants (Aicpa)
Getting On The Right Tax Track: Update On Tax Rules For Individuals Including Year-End Strategies And Tips For 2003., American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Interpretation No. 1-2, "Tax Planning," Of Statement On Standards For Tax Services No. 1, Tax Return Positions, American Institute Of Certified Public Accountants. Tax Executive Committee
Interpretation No. 1-2, "Tax Planning," Of Statement On Standards For Tax Services No. 1, Tax Return Positions, American Institute Of Certified Public Accountants. Tax Executive Committee
AICPA Committees
No abstract provided.
Joint Ethics Enforcement Program (Jeep) Manual Of Procedures, 2003 July, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Joint Ethics Enforcement Program (Jeep) Manual Of Procedures, 2003 July, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
AICPA Committees
No abstract provided.
Applying Ocboa In State And Local Governmental Financial Statements; Aicpa Practice Aid Series;, Michael A. Crawford, Leslye Givarz
Applying Ocboa In State And Local Governmental Financial Statements; Aicpa Practice Aid Series;, Michael A. Crawford, Leslye Givarz
Guides, Handbooks and Manuals
No abstract provided.
Financial Reporting Fraud : A Practical Guide To Detection And Internal Control;, Charles R. Lundelius
Financial Reporting Fraud : A Practical Guide To Detection And Internal Control;, Charles R. Lundelius
Guides, Handbooks and Manuals
No abstract provided.
Introducing Tax Clients To Additional Services, Edward Mendlowitz 1942-, American Institute Of Certified Public Accountants. Pcps Management Of An Accounting Practice Committee
Introducing Tax Clients To Additional Services, Edward Mendlowitz 1942-, American Institute Of Certified Public Accountants. Pcps Management Of An Accounting Practice Committee
Guides, Handbooks and Manuals
No abstract provided.