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Articles 5401 - 5430 of 16682
Full-Text Articles in Accounting
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)
Cpa Client Bulletin, January 1997, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, January 1997, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Fraud Investigations In Litigation And Dispute Resolution Services : A Nonauthoritative Guide; Consulting Services Practice Aid, 97-1, Ronald L. Durkin, Everett P. Harry, American Institute Of Certified Public Accountants. Management Consulting Services Team
Fraud Investigations In Litigation And Dispute Resolution Services : A Nonauthoritative Guide; Consulting Services Practice Aid, 97-1, Ronald L. Durkin, Everett P. Harry, American Institute Of Certified Public Accountants. Management Consulting Services Team
Newsletters
No abstract provided.
Cpa Client Tax Letter, January/February/March 1997, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Tax Letter, January/February/March 1997, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Consideration Of Fraud In A Financial Statement Audit; Statement On Auditing Standards, 082, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Consideration Of Fraud In A Financial Statement Audit; Statement On Auditing Standards, 082, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
AU Section 110 of Statement on Auditing Standards (SAS) No. 1, Codification of Auditing Standards and Procedures, as amended by this Statement [appendix A] (AICPA, Professional Standards, vol. 1, AU sec. 110, "Responsibilities and Functions of the Independent Auditor"), states that "The auditor has a responsibility to plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether caused by error or fraud." This Statement provides guidance to auditors in fulfilling that responsibility, as it relates to fraud, in an audit of financial statements conducted in accordance with generally accepted auditing …
Communications Between Predecessor And Successor Auditors; Statement On Auditing Standards, 084, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Communications Between Predecessor And Successor Auditors; Statement On Auditing Standards, 084, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
This Statement provides guidance on communications between predecessor and successor auditors when a change of auditors is in process or has taken place. It also provides communications guidance when possible misstatements are discovered in financial statements reported on by a predecessor auditor. This Statement applies whenever an independent auditor is considering accepting an engagement to audit or reaudit (see paragraph 14 of this Statement) financial statements in accordance with generally accepted auditing standards, and after such auditor has been appointed to perform such an engagement.
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.
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 …
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
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 …
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 …
Cpa Expert 1997 Summer, American Institute Of Certified Public Accountants
Cpa Expert 1997 Summer, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
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.
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 …
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.
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, …
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 …
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 …
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 …
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.
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
Comment Letters To Proposed Statement On Standards For Attestation Engagements : Management's Discussion And Analysis, American Institute Of Certified Public Accountants. Accounting Standards Board, College Of Charleston, Benjamin Podgor, Arkansas Society Of Certified Public Accountants, V. L. Auld & Associates, Sullivan & Cromwell, American Institute Of Certified Public Accountants. Private Companies Practice Section, New York State Society Of Certified Public Accountants, New Hampshire Society Of Certified Public Accountants, Institute Of Management Accountants, Society Of Louisiana Certified Public Accountants, Lynda Munion Dennis, Air Products, Pennsylvania. Governor's Office, Arthur Andersen, Business And Industry Executive Committee. Professional Issues Subcommittee, New Jersey Society Of Certified Public Accountants, New Jersey. Office Of Legislative Services. Office Of The State Auditor, Price Waterhouse, Deloitte Touche, Massachusetts Society Of Certified Public Accountants, General Electric, Coopers & Lybrand, Grant Thornton, Illinois Certified Public Accountants Society. Committee On Auditing Services, Texas Society Of Certified Public Accountants. Houston Chapter, Association For Investment Management And Research, Ernst & Young, Financial Executives Institute, Corning, Robert Morris Associates. Accounting Policy Committee, Securities Industry Association. Capital Markets Committee, American Bar Association. Section Of Business Law
Comment Letters To Proposed Statement On Standards For Attestation Engagements : Management's Discussion And Analysis, American Institute Of Certified Public Accountants. Accounting Standards Board, College Of Charleston, Benjamin Podgor, Arkansas Society Of Certified Public Accountants, V. L. Auld & Associates, Sullivan & Cromwell, American Institute Of Certified Public Accountants. Private Companies Practice Section, New York State Society Of Certified Public Accountants, New Hampshire Society Of Certified Public Accountants, Institute Of Management Accountants, Society Of Louisiana Certified Public Accountants, Lynda Munion Dennis, Air Products, Pennsylvania. Governor's Office, Arthur Andersen, Business And Industry Executive Committee. Professional Issues Subcommittee, New Jersey Society Of Certified Public Accountants, New Jersey. Office Of Legislative Services. Office Of The State Auditor, Price Waterhouse, Deloitte Touche, Massachusetts Society Of Certified Public Accountants, General Electric, Coopers & Lybrand, Grant Thornton, Illinois Certified Public Accountants Society. Committee On Auditing Services, Texas Society Of Certified Public Accountants. Houston Chapter, Association For Investment Management And Research, Ernst & Young, Financial Executives Institute, Corning, Robert Morris Associates. Accounting Policy Committee, Securities Industry Association. Capital Markets Committee, American Bar Association. Section Of Business Law
Statements on Auditing Standards
No abstract provided.
Evolution Of Professional Enforcement In Texas : An Examination Of Violations And Sanctions, Mary E. Harston, Sandra T. Welch
Evolution Of Professional Enforcement In Texas : An Examination Of Violations And Sanctions, Mary E. Harston, Sandra T. Welch
Accounting Historians Journal
The purpose of this paper is to examine the enforcement of the Texas Rules of Professional Conduct (Rules) from 1946 to 1978. This period encompasses the early regulation of the Texas accounting profession after the passage of the Texas Public Accountancy Act (Act) in 1945. The Act and accompanying Rules remained in effect until 1979, when the Texas legislature enacted new accountancy legislation which inaugurated a more regulatory era. Results indicate that enforcement of the Rules of Conduct was a process evolving over time as both the state and professional political systems impacted the behavior of the Texas State Board …
Cpa Expert 1997 Fall, American Institute Of Certified Public Accountants
Cpa Expert 1997 Fall, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Cpa Expert 1997 Spring, American Institute Of Certified Public Accountants
Cpa Expert 1997 Spring, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.