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Full-Text Articles in Accounting

Canadian Audit Market In The First Half Of The Twentieth Century, Alan John Richardson Jan 2001

Canadian Audit Market In The First Half Of The Twentieth Century, Alan John Richardson

Accounting Historians Journal

This paper explores the structure of the Canadian audit market between 1901 and 1941 based on a sample of 3661 financial statements from 956 firms. Two aspects of the market are examined: first, the overall degree of market concentration, and second, the existence of market segmentation. In addition, a specific concern of the paper is to analyse competition between domestic accounting firms and the international accounting firms leading to the merger of major independent Canadian firms with international accounting firm networks after World War Two. The data show a pattern of increasing concentration during the period among a small set …


Archival Investigation Of A Late 19th Century Accounting Information System: The Use Of Decision Aids In The American Printing Industry, Roger B. Daniels, Jesse Beeler Jan 2001

Archival Investigation Of A Late 19th Century Accounting Information System: The Use Of Decision Aids In The American Printing Industry, Roger B. Daniels, Jesse Beeler

Accounting Historians Journal

This study investigates management's use of decision aids within the context of an accounting information system of a late 19th century American printing firm. Our findings suggest that the use of decision aids by management transformed traditional ac­counting techniques and the cost accounting system into an intri­cate accounting information system by 1880. These decision aids allowed managers to manipulate accounting information to support decisions involving pricing, cost allocation and estimation, profitability assessment, management of receivables, and inventory control. The findings shed new light on the early work of Alexander Hamilton Church on the issue of idle time accounting and raises …


Academy Of Accounting Historians: Application For 2001 Membership; Application For 2001 Membership, Academy Of Accounting Historians Jan 2001

Academy Of Accounting Historians: Application For 2001 Membership; Application For 2001 Membership, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.


Were Islamic Records Precursors To Accounting Books Based On The Italian Method? A Response, Omar Abdullah Zaid Jan 2001

Were Islamic Records Precursors To Accounting Books Based On The Italian Method? A Response, Omar Abdullah Zaid

Accounting Historians Journal

Offers a response to Nobes' comment on Zaid [2000]. Fo­cuses on Nobes' interpretation of the arguments presented by Zaid, his contentions about pious inscriptions' and the use of the term journal'. Calls for broader thinking on the history of double entry bookkeeping and for more research on possible antecedents in the Islamic state.


Cpa Client Bulletin, January 2001, American Institute Of Certified Public Accountants (Aicpa) Jan 2001

Cpa Client Bulletin, January 2001, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Accounting Historians Journal, 2001, Vol. 28, No. 1 [Whole Issue] Jan 2001

Accounting Historians Journal, 2001, Vol. 28, No. 1 [Whole Issue]

Accounting Historians Journal

June issue


Effect Of Information Technology On The Auditor's Consideration Of Internal Control In A Financial Statement Audit; Statement On Auditing Standards, 094, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee Jan 2001

Effect Of Information Technology On The Auditor's Consideration Of Internal Control In A Financial Statement Audit; Statement On Auditing Standards, 094, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee

Statements on Auditing Standards

This Statement provides guidance on the independent auditors consideration of an entity's internal control in an audit of financial statements in accordance with generally accepted auditing standards. It defines internal control, describes the objectives and components of internal control, and explains how an auditor should consider internal control in planning and performing an audit. In particular, this Statement provides guidance about implementing the second standard of field work: "A sufficient understanding of internal control is to be obtained to plan the audit and to determine the nature, timing, and extent of tests to be performed."


Accounting Hall Of Fame 2000 Induction: Charles W. Haskins, J. Michael Cook, Daniel L. Jensen Jan 2001

Accounting Hall Of Fame 2000 Induction: Charles W. Haskins, J. Michael Cook, Daniel L. Jensen

Accounting Historians Journal

For the induction of Charles W. Haskins: Remarks by J. Michael Cook; Citation prepared by Daniel L. Jensen, The Ohio State University, read by J. Michael Cook


Cpa Client Tax Letter, January/February/March 2001, American Institute Of Certified Public Accountants (Aicpa) Jan 2001

Cpa Client Tax Letter, January/February/March 2001, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Expert 2001 Fall, American Institute Of Certified Public Accountants Jan 2001

Cpa Expert 2001 Fall, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Cpa Expert 2001 Spring, American Institute Of Certified Public Accountants Jan 2001

Cpa Expert 2001 Spring, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Cpa Expert 2001 Summer, American Institute Of Certified Public Accountants Jan 2001

Cpa Expert 2001 Summer, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Cpa Letter, 2001, American Institute Of Certified Public Accountants Jan 2001

Cpa Letter, 2001, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Practicing Cpa, Vol. 25 No. 1, January 2001, American Institute Of Certified Public Accountants (Aicpa) Jan 2001

Practicing Cpa, Vol. 25 No. 1, January 2001, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Accounting Hall Of Fame 2000 Induction: Joel S. Demski, Charles T. Horngren, Daniel L. Jensen, Joel S. Demski Jan 2001

Accounting Hall Of Fame 2000 Induction: Joel S. Demski, Charles T. Horngren, Daniel L. Jensen, Joel S. Demski

Accounting Historians Journal

For the induction of Joel S. Demski there were: Remarks by Professor Charles T. Horngren, Standford University, Hall of Fame member; Citation prepared by Daniel L. Jensen, The Ohio State University, read by Charles T. Horngren; Response by Joel S. Demski, University of Florida.


Accounting Historians Journal, 2001, Vol. 28, No. 2 [Whole Issue] Jan 2001

Accounting Historians Journal, 2001, Vol. 28, No. 2 [Whole Issue]

Accounting Historians Journal

December issue


In Our Opinion… , Vol. 17 No. 2, April 2001, American Institute Of Certified Public Accountants. Audit And Attest Standards Group Jan 2001

In Our Opinion… , Vol. 17 No. 2, April 2001, American Institute Of Certified Public Accountants. Audit And Attest Standards Group

Newsletters

No abstract provided.


Accounting Trends And Techniques, 55th Annual Survey, 2001 Edition, American Institute Of Certified Public Accountants Jan 2001

Accounting Trends And Techniques, 55th Annual Survey, 2001 Edition, American Institute Of Certified Public Accountants

Accounting Trends and Techniques

No abstract provided.


Employee Benefit Plans Industry Developments - 2001; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 2001

Employee Benefit Plans Industry Developments - 2001; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Aicpa Audit And Accounting Manual : Nonauthoritative Technical Practice Aids, As Of August 1, 2001, American Institute Of Certified Public Accountants (Aicpa) Jan 2001

Aicpa Audit And Accounting Manual : Nonauthoritative Technical Practice Aids, As Of August 1, 2001, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Understanding And Implementing Gasb's New Financial Reporting Model : A Question And Answer Guide For Preparers And Auditors Of State And Local Government Financial Statements;, Venita M. Wood, Leslye Givarz Jan 2001

Understanding And Implementing Gasb's New Financial Reporting Model : A Question And Answer Guide For Preparers And Auditors Of State And Local Government Financial Statements;, Venita M. Wood, Leslye Givarz

Guides, Handbooks and Manuals

No abstract provided.


White Paper: Independence Rules Modernization Project, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Jan 2001

White Paper: Independence Rules Modernization Project, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

AICPA Committees

No abstract provided.


Investment Companies Industry Developments, 2001/02; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 2001

Investment Companies Industry Developments, 2001/02; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Systrust - 2001; Assurance Services Alerts, American Institute Of Certified Public Accountants Jan 2001

Systrust - 2001; Assurance Services Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklists And Illustrative Financial Statements For Corporations : A Financial Accounting And Reporting Practice Aid, January 2001 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Robert Durak Jan 2001

Checklists And Illustrative Financial Statements For Corporations : A Financial Accounting And Reporting Practice Aid, January 2001 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Robert Durak

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklists And Illustrative Financial Statements For Health Care Organizations : A Financial Accounting And Reporting Practice Aid, June 2001 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Maryann Kasica Jan 2001

Checklists And Illustrative Financial Statements For Health Care Organizations : A Financial Accounting And Reporting Practice Aid, June 2001 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Maryann Kasica

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklist Supplement And Illustrative Financial Statements For Construction Contractors : A Financial Accounting And Reporting Practice Aid, January 2001 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Yelena Mishkevich Jan 2001

Checklist Supplement And Illustrative Financial Statements For Construction Contractors : A Financial Accounting And Reporting Practice Aid, January 2001 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Yelena Mishkevich

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklists And Illustrative Financial Statements For Not-For-Profit Organizations : A Financial Accounting And Reporting Practice Aid, June 2001 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Lori A. West Jan 2001

Checklists And Illustrative Financial Statements For Not-For-Profit Organizations : A Financial Accounting And Reporting Practice Aid, June 2001 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Lori A. West

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Audits Of Employee Benefit Plans With Conforming Changes As Of May 1, 2001; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee Jan 2001

Audits Of Employee Benefit Plans With Conforming Changes As Of May 1, 2001; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Isb Board Members (2001), Independence Standards Board Jan 2001

Isb Board Members (2001), Independence Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.