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Articles 6991 - 7020 of 16682
Full-Text Articles in Accounting
Notes About Members, Academy Of Accounting Historians
Notes About Members, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
History In Print [1991, Vol. 14, No. 1]; Anne Loft Receives The Hourglass Award, Academy Of Accounting Historians
History In Print [1991, Vol. 14, No. 1]; Anne Loft Receives The Hourglass Award, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Accounting Historians Notebook, 1991, Vol. 14, No. 1 (Spring) [Whole Issue]
Accounting Historians Notebook, 1991, Vol. 14, No. 1 (Spring) [Whole Issue]
Accounting Historians Notebook
Copyright held by: Academy of Accounting Historians
Memorial: The Late Life-Member Kojiro Nishikawa (1896-1990); Late Life-Member Kojiro Nishikawa (1896-1990), Yoshiro Kimizuka
Memorial: The Late Life-Member Kojiro Nishikawa (1896-1990); Late Life-Member Kojiro Nishikawa (1896-1990), Yoshiro Kimizuka
Accounting Historians Notebook
Kojiro Nishikawa, former Professor of the College of Commerce, Nihon University, passed away on August 28, 1990, as he neared the age of 94. Nishikawa was graduated from Kobe Commercial College (present Kobe University) in 1920 and began his career as an employee of Mitsubishi Corporation, one of the largest trading companies in Japan. In 1931, Professor Nishikawa became the head of the accounting section of Mitsubishi Oil Company, Ltd. As a young merchant, Nishikawa worked at the Seattle and New York branches of Mitsubishi Corporation. In 1943 at 47 years of age, Paymaster Second Lieutenant Nishikawa was called into …
Accounting History Papers And Panels Presented At Regional Aaa Meetings, Academy Of Accounting Historians
Accounting History Papers And Panels Presented At Regional Aaa Meetings, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Accounting And Controls In The Second Temple, Kevin Nathan
Accounting And Controls In The Second Temple, Kevin Nathan
Accounting Historians Notebook
The Second Temple, which stood in Jerusalem from around 520 B.C.E. to 70 C.E., is known to many in its role as a religious institution. The Bible describes, in Exodus, Leviticus and Numbers, the Jewish sacrificial system and its laws. In Kings it describes the building of the First Temple, and in Ezra and Nehemiah the building of the Second Temple. No primary records have survived concerning the operation of the temple. Therefore, for a detailed description of the Temple's operation and financing it is necessary to examine the Mishnah.
Tax Division Newsletter, Volume 7, Number 2, March/April 1991, American Institute Of Certified Public Accountants. Tax Division
Tax Division Newsletter, Volume 7, Number 2, March/April 1991, American Institute Of Certified Public Accountants. Tax Division
Newsletters
No abstract provided.
Practicing Cpa, Vol. 15 No. 3, March 1991, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 15 No. 3, March 1991, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Academy Plans Cpe Session At Nashville, Academy Of Accounting Historians
Academy Plans Cpe Session At Nashville, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Southwest Phd Consortium Report Sponsored By The Academy Of Accounting Historians, Academy Of Accounting Historians
Southwest Phd Consortium Report Sponsored By The Academy Of Accounting Historians, Academy Of Accounting Historians
Accounting Historians Notebook
The first PhD Consortium in the Southwest Region was held in Houston, Texas on March 12-13, 1991. The consortium received funding support from the Deloitte and Touche Foundation. The goals, as charged by the Academy's executive committee, were completely fulfilled. These goals were that 1) the PhD students be exposed to historical methods and research, and 2) a mechanism be established to have a continuing consortium each year.
Reflections Upon A Few Pages Of Cronhelm, Louis Goldberg
Reflections Upon A Few Pages Of Cronhelm, Louis Goldberg
Accounting Historians Notebook
Many years ago I was fortunate enough to acquire a copy of Cronhelm's Bookkeeping, published in 1818, and on reading some parts of it again recently I noticed one or two points that I felt should be shared with others. Perhaps somebody has already raised them, but, if so, I am not aware of it.
Academy Of Accounting Historians. Trustees, Officers, And Key Members Meeting; Sheraton Hotel -- Denton, Texas -- November 18, 1990; Trustees, Officers, And Key Members Meeting; Sheraton Hotel -- Denton, Texas -- November 18, 1990, Ashton C. Bishop
Accounting Historians Notebook
No abstract provided.
Milestone In The History Of Accounting And Auditing In China, Academy Of Accounting Historians
Milestone In The History Of Accounting And Auditing In China, Academy Of Accounting Historians
Accounting Historians Notebook
The Yong-You Institute of Accounting and Auditing Research was established in Beijing, China in November, 1990. The Institute is a nongovernment research organization and the first of its kind to be established in China. In addition to its inauguration, the Institute sponsored an international seminar at which more than 110 accounting and auditing scholars and news media reporters were present. The theme of the seminar was entitled, "China and the World: Just Now."
Practicing Cpa, Vol. 15 No. 2, February 1991, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 15 No. 2, February 1991, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Cpa Client Bulletin, February 1991, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, February 1991, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Practicing Cpa, Vol. 15 No. 1, January 1991, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 15 No. 1, January 1991, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Tracing The Evolution Of Research In The Accounting Review Through Its Leading Authors: The 1946-1965 Period, Robert James Fleming, Samuel P. Graci, Joel E. Thompson
Tracing The Evolution Of Research In The Accounting Review Through Its Leading Authors: The 1946-1965 Period, Robert James Fleming, Samuel P. Graci, Joel E. Thompson
Accounting Historians Journal
n order to better understand the development of accounting research, this paper examines the work of the leading authors of The Accounting Review (Leading Authors) during 1946-1965. An earlier study [Fleming, Graci and Thompson, 1990] concluded that the work of the Leading Authors during the 1926-1945 period was characterized by a practical orientation. The Accounting Review in many respects remained a practically oriented journal during 1946-1965. However, changes are evident that were contributing factors in the evolution of The Accounting Review into its current quantitative/empirical orientation.
In Our Opinion… , Vol. 7 No. 1, February, 1991, American Institute Of Certified Public Accountants. Auditing Standards Division
In Our Opinion… , Vol. 7 No. 1, February, 1991, American Institute Of Certified Public Accountants. Auditing Standards Division
Newsletters
No abstract provided.
Cpa Client Tax Letter, January/February/March 1991, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Tax Letter, January/February/March 1991, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Maintaining Accounting As The Paramount Interest In Accounting Research: Re-Examining The Contributions Of D.R. Scott, Mark A. Covaleski, Mark William Dirsmith
Maintaining Accounting As The Paramount Interest In Accounting Research: Re-Examining The Contributions Of D.R. Scott, Mark A. Covaleski, Mark William Dirsmith
Accounting Historians Journal
Cushing's [1989] recent analysis of Kuhn's [1970] characterization of the state of crisis within a discipline's research agenda suggests that the accounting discipline is showing symptoms of such a crisis. In this paper, D.R. Scott's [1931] classical work The Cultural Significance of Accounts is developed in terms of it being one of the earlier and more significant efforts to recognize a pending crisis within the accounting research arena. Scott's work is defined as not only being a precursor to identifying the crisis in accounting research, but also as providing a meaningful basis for addressing the significant issues embedded within the …
Branch Accounting: Evidence From The Accounting Records Of The North American Moravians, Gary D. Burkette, Michael P. Riordan, Diane A. Riordan
Branch Accounting: Evidence From The Accounting Records Of The North American Moravians, Gary D. Burkette, Michael P. Riordan, Diane A. Riordan
Accounting Historians Journal
Europeans transported continental accounting practices during the period of worldwide colonization. This paper describes the transportation of branch accounting by members of the Moravian Church. Physical records maintained in the Archives for the Southern Province of the Moravian Church at Salem, North Carolina, and for the Northern Province at Bethlehem, Pennsylvania, contain a complex, two-tiered system of branch accounting for the enterprises within the settlements and the settlements within the worldwide Church. This paper traces recorded activity for 1775 from an enterprise to its diacony (business organization of a church) and from the diacony to the European Church headquarters. Reporting …
Ethics Of Disclosure In Company Financial Reporting In The United Kingdom, 1925-1970, Ian C. Stewart
Ethics Of Disclosure In Company Financial Reporting In The United Kingdom, 1925-1970, Ian C. Stewart
Accounting Historians Journal
Ethics is understood as the worthiness of the rights and needs for accounting information of contending groups in society. Company law is viewed as a means by which users of financial statements rights and needs have been redressed, and which users have relatively less important claims for information. The moral idealism of a true and fair view is being converted into impersonal disclosure laws which serve to provide, in the main, for the needs of shareholders.
1947 French Accounting Plan: Origins And Influences On Subsequent Practice, Anne Fortin
1947 French Accounting Plan: Origins And Influences On Subsequent Practice, Anne Fortin
Accounting Historians Journal
The first official French Accounting Plan, adopted in 1947, had a marked influence in several countries. Its impact can still be felt today and many of its features have been retained in the 1982 French Accounting Plan. The article highlights the economic, political and accounting influences on the development of the 1947 Plan. The main characteristics of the Plan are also described. After presenting an overview of the events that marked the evolution of French accounting subsequent to the adoption of the 1947 Plan, the paper concludes with a comparison of the 1947 Plan with the latest French Plan (1982).
Accounting Records Of Quakers Of West Falmouth, Massachusetts (1796-1860): An Analysis, Jayne Fuglister, Robert Bloom
Accounting Records Of Quakers Of West Falmouth, Massachusetts (1796-1860): An Analysis, Jayne Fuglister, Robert Bloom
Accounting Historians Journal
The village of West Falmouth, Massachusetts was settled in the 1660s by William Gifford and other Quakers who came there to avoid persecution. They lived relatively isolated from other settlers in the region. The accounting records of Prince Gifford, Jr. (1771-1853) and Prince Gifford Moore (1812-1885), descendants of William Gifford, are still in existence. This paper provides an analysis of these records, which reflect the simplicity, frugality, honesty, and equality of early West Falmouth Quakers. Littleton's antecedents of double-entry bookkeeping are applied to explain the use of the single-entry system of accounting by West Falmouth Quakers during the same period …
Reviews [1991, Vol. 18, No. 2], Patti A. Mills
Reviews [1991, Vol. 18, No. 2], Patti A. Mills
Accounting Historians Journal
Books reviewed are: A REVIEW ESSAY: Professional Foundations and Theories of Professional Behavior (Kedslie, M. J. M., Firm Foundations: The Development of Professional Accounting in Scotland 1850-1900) by Tom Lee; Henry Benson, GBE, FCA, Lord Benson, Accounting for Life Reviewed by Thomas J. Burns; Thomas N. Bisson, Fiscal Accounts of Catalonia under the Early Count-Kings (1151-1213) Reviewed by Patti A. Mills; Anne Loft, Coming Into the Light (A Study of the Development of a Professional Association for Cost Accountants in Britain in the Wake of the First World War) Reviewed by Moyra J. M. Kedslie
Announcement [1991, Vol. 18, No. 2]; 1991 Hourglass Award, Academy Of Accounting Historians
Announcement [1991, Vol. 18, No. 2]; 1991 Hourglass Award, Academy Of Accounting Historians
Accounting Historians Journal
Announcements include Hourglass award and table of contents for Accounting and Business Research winter 1990, summer 1991, and autumn 1991, Accounting and Finance May 1991, The Accounting Review April 1988, and Contemporary Accounting Research spring 1991
Accounting Historians Journal, 1991, Vol. 18, No. 2 [Whole Issue]
Accounting Historians Journal, 1991, Vol. 18, No. 2 [Whole Issue]
Accounting Historians Journal
December issue
Communication Of Matters About Interim Financial Information Filed Or To Be Filed With Specified Regulatory Agencies -- An Amendment To Sas No. 36, Review Of Interim Financial Information; Statement On Auditing Standards, 066, American Institute Of Certified Public Accountants. Auditing Standards Board
Communication Of Matters About Interim Financial Information Filed Or To Be Filed With Specified Regulatory Agencies -- An Amendment To Sas No. 36, Review Of Interim Financial Information; Statement On Auditing Standards, 066, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
This amendment establishes requirements for communications to management and, in certain situations, to audit committees about certain matters involving interim financial information filed or to be filed with specified regulatory agencies when an accountant is engaged (a) to assist an entity in preparing its interim financial information or (b) to perform procedures on the information. The applicability of these communication requirements is discussed in paragraph 3 of this Statement.
Digest Of State Issues 1991, American Institute Of Certified Public Accountants. State Legislation Department
Digest Of State Issues 1991, American Institute Of Certified Public Accountants. State Legislation Department
Newsletters
No abstract provided.
In Our Opinion… , Vol. 7 No. 2, June, 1991, American Institute Of Certified Public Accountants. Auditing Standards Division
In Our Opinion… , Vol. 7 No. 2, June, 1991, American Institute Of Certified Public Accountants. Auditing Standards Division
Newsletters
No abstract provided.