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Articles 7021 - 7050 of 16682
Full-Text Articles in Accounting
Process Of Accounting Innovation: The Publication Of Consolidated Accounts In Britain In 1910, John Richard Edwards
Process Of Accounting Innovation: The Publication Of Consolidated Accounts In Britain In 1910, John Richard Edwards
Accounting Historians Journal
The most recent effort at restating the auditor's standard report, SAS 58, is the most comprehensive statement of the auditor's role that has ever been adopted. It is an acknowledgment that the previous report had become an ineffective communication of the audit function and was perhaps too cautious in circumscribing the auditor's public responsibilities. This paper compares and analyzes the terminology of the standard report throughout the professions's history with particular emphasis on the recent years leading up to SAS 58. An exhibit compares the parallel terminology and the social, economic and political issues that resulted in each revision. Additionally, …
Accountants' Index. Thirty-Eighth Supplement, January-December 1989, Volume 1: A-L, Linda C. Pierce, American Institute Of Certified Public Accountants (Aicpa)
Accountants' Index. Thirty-Eighth Supplement, January-December 1989, Volume 1: A-L, Linda C. Pierce, American Institute Of Certified Public Accountants (Aicpa)
Accountants' Index
No abstract provided.
Cpa Client Bulletin, January 1991, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, January 1991, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Auditor's Consideration Of The Internal Audit Function In An Audit Of Financial Statements; Statement On Auditing Standards, 065, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditor's Consideration Of The Internal Audit Function In An Audit Of Financial Statements; Statement On Auditing Standards, 065, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
The auditor considers many factors in determining the nature, timing, and extent of auditing procedures to be performed in an audit of an entity's financial statements. One of the factors is the existence of an internal audit function. This Statement provides the auditor with guidance on considering the work of internal auditors and on using internal auditors to provide direct assistance to the auditor in an audit performed in accordance with generally accepted auditing standards.
Confirmation Process; Statement On Auditing Standards, 067, American Institute Of Certified Public Accountants. Auditing Standards Board
Confirmation Process; Statement On Auditing Standards, 067, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
This Statement provides guidance about the confirmation process in audits performed in accordance with generally accepted auditing standards.
Accountants' Index. Thirty-Eighth Supplement, January-December 1989, Volume 2: M-Z, Linda C. Pierce, American Institute Of Certified Public Accountants (Aicpa)
Accountants' Index. Thirty-Eighth Supplement, January-December 1989, Volume 2: M-Z, Linda C. Pierce, American Institute Of Certified Public Accountants (Aicpa)
Accountants' Index
No abstract provided.
Announcement [1991, Vol. 18, No.1]; Contents Of Research Journals [1991, Vol. 18, No.1], Academy Of Accounting Historians
Announcement [1991, Vol. 18, No.1]; Contents Of Research Journals [1991, Vol. 18, No.1], Academy Of Accounting Historians
Accounting Historians Journal
Announcements include table of contents for Abacus, Accounting and Business Research winter 1990 and spring 1991, Accounting and Finance Nov. 1990, Accounting, Auditing and Accountability Journal 1991, Vol. 4 no. 1, Journal of Accounting Education fall 1990 and spring 1991
Reviews [1991, Vol. 18, No. 1], Patti A. Mills
Reviews [1991, Vol. 18, No. 1], Patti A. Mills
Accounting Historians Journal
Books reviewed are: R. Dan Brumbaugh, Jr., Thrifts Under Siege. Paul Zane Pilzer, Other Peoples Money. Stephen Pizzo, Mary Flicker, and Paul Muolo, Inside Job: The Looting of Americas Savings and Loans. A Review Essay: The Savings and Loan Crisis by James Schaefer; Edward I. Altman, The Prediction of Corporate Bankruptcy: A Discriminant Analysis Reviewed by Ahmed El-Zayaty; Hugh M. Coombs and J.R. Edwards (Eds), Accountability of Local Authorities in England and Wales 1831-1935 Reviewed by R. H. Jones; J.R. Edwards (Ed)., Legal Regulation of British Company Accounts 1836-1900. Reviewed by Bruce La Rochelle; Max Holland, When the Machine Stopped …
Exploratory Study Of Early Empiricism In U.S. Accounting Literature, Dale A. Buckmaster, Kok-Foo Theang
Exploratory Study Of Early Empiricism In U.S. Accounting Literature, Dale A. Buckmaster, Kok-Foo Theang
Accounting Historians Journal
Little or nothing is said of empiricism in U.S. accounting literature during the first half of the twentieth century in accounting history literature. The objectives of this study are threefold: (1) to determine if an empirical accounting literature existed prior to 1950; (2) to determine if pre-1950 empiricism was extensive enough and substantive enough to have influenced the development of accounting thought; and (3) to compare pre-1950 empirical work with contemporary academic research. It is concluded that empirics were common prior to 1950 from examining a sample (approximately forty percent) of volumes (clusters) of The Accounting Review, The Journal of …
History Of Pooling Of Interests: Accounting For Business Combinatons In The United States, Frank R. Rayburn, Ollie S. Powers
History Of Pooling Of Interests: Accounting For Business Combinatons In The United States, Frank R. Rayburn, Ollie S. Powers
Accounting Historians Journal
This paper traces the development of pooling of interests accounting for business combinations from 1945 to 1991. The history of the pooling concept is reviewed chronologically with particular emphasis on the events of 1969-1970 that were related to the most recent pronouncement on the subject, Accounting Principles Board (APB) Opinion No. 16. Early in its life (1974), the Financial Accounting Standards Board (FASB) placed a project on its agenda to reconsider pooling of interests accounting. That project was removed from the FASB's agenda in 1981. APB Opinion No. 16 has gone essentially unchanged as it relates to the accounting for …
Substance And Semantics In The Auditor's Standard Report, Stevan K. Olson, Charles W. Wootton
Substance And Semantics In The Auditor's Standard Report, Stevan K. Olson, Charles W. Wootton
Accounting Historians Journal
The most recent effort at restating the auditor's standard report, SAS 58, is the most comprehensive statement of the auditor's role that has ever been adopted. It is an acknowledgment that the previous report had become an ineffective communication of the audit function and was perhaps too cautious in circumscribing the auditor's public responsibilities. This paper compares and analyzes the terminology of the standard report throughout the professions's history with particular emphasis on the recent years leading up to SAS 58. An exhibit compares the parallel terminology and the social, economic and political issues that resulted in each revision. Additionally, …
Chicago, Rock Island And Pacific Railroad Company: An Examination Of Contingent Liabilities Of 1903-1904, Roger Daniels, Dale L. Flesher
Chicago, Rock Island And Pacific Railroad Company: An Examination Of Contingent Liabilities Of 1903-1904, Roger Daniels, Dale L. Flesher
Accounting Historians Journal
The issue about disclosing contingent losses arising from lawsuits has been an accounting problem for decades. Prior to 1953, there was no mandate for recording or disclosing such contingencies. In this study, the 307 court cases brought against the Chicago, Rock Island and Pacific Railroad Company during 1903 and 1904 are analyzed to determine the impact of nondisclosure in the annual reports. Despite thirty-nine of these cases involved deaths and fifty concerned injuries to employees or passengers, the simple dollar amount of total litigation does not meet a threshold of materiality. Under current reporting requirements, however, some of these cases …
Accounting Historians Journal, 1991, Vol. 18, No. 1 [Whole Issue]
Accounting Historians Journal, 1991, Vol. 18, No. 1 [Whole Issue]
Accounting Historians Journal
June issue
Digest Of State Issues 1992, American Institute Of Certified Public Accountants. State Legislation Department
Digest Of State Issues 1992, American Institute Of Certified Public Accountants. State Legislation Department
Newsletters
No abstract provided.
Accounting Trends And Techniques, 45th Annual Survey, 1991 Edition, American Institute Of Certified Public Accountants
Accounting Trends And Techniques, 45th Annual Survey, 1991 Edition, American Institute Of Certified Public Accountants
Accounting Trends and Techniques
No abstract provided.
Local Governmental Accounting Trends & Techniques 1991, American Institute Of Certified Public Accountants, Joseph J. Soldano, Cornelius E. Tierney, Deborah A. Koebele
Local Governmental Accounting Trends & Techniques 1991, American Institute Of Certified Public Accountants, Joseph J. Soldano, Cornelius E. Tierney, Deborah A. Koebele
Accounting Trends and Techniques
No abstract provided.
Cpa Letter, 1991, American Institute Of Certified Public Accountants
Cpa Letter, 1991, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Tax Division Newsletter, Volume 7, Number 1, January/February 1991, American Institute Of Certified Public Accountants. Tax Division
Tax Division Newsletter, Volume 7, Number 1, January/February 1991, American Institute Of Certified Public Accountants. Tax Division
Newsletters
No abstract provided.
Illustrations Of Management's Discussion And Analysis Of Financial Condition And Results Of Operations : A Survey Of The Application Of Item 303 Of Regulation S-K And Section 501 Of The Codification Of Financial Reporting Policies Of The Securities And Exchange Commission, As Modified By Financial Reporting Release No. 36, Issued May 18, 1989; Financial Report Survey, 45, Leonard Lorensen
Newsletters
No abstract provided.
Planner, Volume 5, Number 5, December/January 1991, American Institute Of Certified Public Accountants (Aicpa)
Planner, Volume 5, Number 5, December/January 1991, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Illustrations Of Compliance Findings In Single Audit Reports Of Local Governmental Units : A Survey Of Reporting Under The Single Audit Act Of 1984 And Omb Circular A-128; Financial Report Survey, 43, Joseph J. Soldano
Newsletters
No abstract provided.
Illustrations Of Pro Forma Financial Statements That Reflect Subsquent Events; Financial Report Survey, 44, Leonard Lorensen
Illustrations Of Pro Forma Financial Statements That Reflect Subsquent Events; Financial Report Survey, 44, Leonard Lorensen
Newsletters
No abstract provided.
Airline Industry Developments - 1991; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Airline Industry Developments - 1991; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Banking Industry Developments - 1991; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Banking Industry Developments - 1991; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Federal Government Contractors Industry Developments - 1991; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Federal Government Contractors Industry Developments - 1991; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Tabulation Of Cpas As Of August 1, 1991, American Institute Of Certified Public Accountants (Aicpa)
Tabulation Of Cpas As Of August 1, 1991, American Institute Of Certified Public Accountants (Aicpa)
AICPA Annual Reports
No abstract provided.
Compliance Auditing Applicable To Governmental Entities And Other Recipients Of Governmental Financial Assistance; Statement On Auditing Standards, 068, American Institute Of Certified Public Accountants. Auditing Standards Board
Compliance Auditing Applicable To Governmental Entities And Other Recipients Of Governmental Financial Assistance; Statement On Auditing Standards, 068, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
This Statement establishes standards for testing and reporting on compliance with laws and regulations in engagements, as defined below, under generally accepted auditing standards (GAAS) Government Auditing Standards the Single Audit Act of 1984 and Office of Management and Budget (OMB) Circular A-128 "Audits of State and Local Governments" and OMB Circular A-133, "Audits of Institutions of Higher Education and Other Nonprofit Institutions." It also addresses reporting on the internal control structure under Government Auditing Standards
Codification Of Statements On Auditing Standards, Numbers 1 To 64 (1991), American Institute Of Certified Public Accountants (Aicpa)
Codification Of Statements On Auditing Standards, Numbers 1 To 64 (1991), American Institute Of Certified Public Accountants (Aicpa)
Statements on Auditing Standards
No abstract provided.
Aicpa Committees, 1991-92: Officers, Board Of Directors And Council, Boards And Committees, Staff Organization, State Cpa Societies, Dates Of Board, Council, And Annual Meetings, American Institute Of Certified Public Accountants
Aicpa Committees, 1991-92: Officers, Board Of Directors And Council, Boards And Committees, Staff Organization, State Cpa Societies, Dates Of Board, Council, And Annual Meetings, American Institute Of Certified Public Accountants
AICPA Committees
No abstract provided.
Joint Ethics Enforcement Program (Jeep) Manual Of Procedures, 1991 October, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Joint Ethics Enforcement Program (Jeep) Manual Of Procedures, 1991 October, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
AICPA Committees
No abstract provided.