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Full-Text Articles in Accounting

The Importance Of Clarification Of Auditors' Responsibilities Under The New Audit Reporting Standards*, Ann G. Backof, Kendall Bowlin, Brian M. Goodson Oct 2022

The Importance Of Clarification Of Auditors' Responsibilities Under The New Audit Reporting Standards*, Ann G. Backof, Kendall Bowlin, Brian M. Goodson

Faculty and Student Publications

Given the uncertainty regarding auditors' responsibilities, standard setters considered the need for clarification of technical terms such as reasonable assurance in the new audit reporting models. The PCAOB ultimately decided to exclude clarifying language from its final standard, while the Auditing Standards Board and IAASB made such language mandatory. Given the difference in reporting models, this study investigates the role clarification of reasonable assurance plays in auditor negligence. We predict and find that, absent clarification, jurors judge auditors to be more negligent when the audit report includes a related critical audit matters disclosure than when it does not. However, consistent …


Climate-Risk Materiality And Firm Risk, Ella Mae Matsumura, Rachna Prakash, Sandra C. Vera-Muñoz Jan 2022

Climate-Risk Materiality And Firm Risk, Ella Mae Matsumura, Rachna Prakash, Sandra C. Vera-Muñoz

Faculty and Student Publications

Managers are required to disclose material climate risk in Form 10-K, but their decision whether or not to disclose is confounded by the lack of consensus on whether climate risk is material to the firms, as well as uncertainty about enforcement of disclosure regulations. Using the SASB Materiality Map™ to proxy for market expectations of climate risk materiality, we test whether the association between disclosing climate risk in 10-Ks and firm risk (proxied by cost of equity (COE)) varies with market expectations of climate risk materiality. Using S&P 500 firms’ decisions whether to disclose climate risk in Form 10-K for …


Finding Aid For The Account Books, 1856-1872; 1852-1857 (Mum00002) Nov 2020

Finding Aid For The Account Books, 1856-1872; 1852-1857 (Mum00002)

Archives & Special Collections: Finding Aids

The collection contains two account books, dated 1856-1872 and 1852-1857, detailing wage and other expenditures of an unnamed business.


Mscpa Centennial History: A Century Of Cpas In Mississippi, James W. Davis, Dale L. Flesher, Annette Pridgen, Mississippi Society Of Certified Public Accountants Jan 2020

Mscpa Centennial History: A Century Of Cpas In Mississippi, James W. Davis, Dale L. Flesher, Annette Pridgen, Mississippi Society Of Certified Public Accountants

Publications of Accounting Associations, Societies, and Institutes

No abstract provided.


Haskins & Sells Service Classification, John Raymond Wildman Jul 2019

Haskins & Sells Service Classification, John Raymond Wildman

Haskins and Sells Publications

Original typescript from Haskins & Sells;


Part Which Accounting Has Played In The Development Of Modern Industry, John Raymond Wildman Jul 2019

Part Which Accounting Has Played In The Development Of Modern Industry, John Raymond Wildman

Haskins and Sells Publications

No abstract provided.


Regulations Governing Practice Before The Internal Revenue Service; Treasury Department Circular 230 (Rev. 6-2014), United States. Internal Revenue Service Jan 2014

Regulations Governing Practice Before The Internal Revenue Service; Treasury Department Circular 230 (Rev. 6-2014), United States. Internal Revenue Service

Federal Publications

No abstract provided.


Honors Banquet, April 26, 2012, University Of Mississippi. Patterson School Of Accountancy Apr 2012

Honors Banquet, April 26, 2012, University Of Mississippi. Patterson School Of Accountancy

State Publications

No abstract provided.


Regulations Governing Practice Before The Internal Revenue Service; Treasury Department Circular 230 (Rev. 8-2011), United States. Internal Revenue Service Jan 2011

Regulations Governing Practice Before The Internal Revenue Service; Treasury Department Circular 230 (Rev. 8-2011), United States. Internal Revenue Service

Federal Publications

No abstract provided.


Regulations Governing The Practice Of Attorneys, Certified Public Accountants, Enrolled Agents, Enrolled Actuaries, Enrolled Retirement Plan Agents, And Appraisers Before The Internal Revenue Service; Treasury Department Circular No. 230 (Rev. 4-2008), United States. Internal Revenue Service Jan 2008

Regulations Governing The Practice Of Attorneys, Certified Public Accountants, Enrolled Agents, Enrolled Actuaries, Enrolled Retirement Plan Agents, And Appraisers Before The Internal Revenue Service; Treasury Department Circular No. 230 (Rev. 4-2008), United States. Internal Revenue Service

Federal Publications

No abstract provided.


Sarbanes-Oxley Act Of 2002; An Act To Protect Investors By Improving The Accuracy And Reliability Of Corporate Disclosures Made Pursuant To The Securities Laws, And For Other Purposes; Public Law 107-240, 107th Congress, United States Jul 2002

Sarbanes-Oxley Act Of 2002; An Act To Protect Investors By Improving The Accuracy And Reliability Of Corporate Disclosures Made Pursuant To The Securities Laws, And For Other Purposes; Public Law 107-240, 107th Congress, United States

Federal Publications

No abstract provided.


Regulations Governing The Practice Of Attorneys, Certified Public Accountants, Enrolled Agents, Enrolled Actuaries, And Appraisers Before The Internal Revenue Service; Treasury Department Circular No. 230 (Rev. 7-2002), United States. Internal Revenue Service Jan 2002

Regulations Governing The Practice Of Attorneys, Certified Public Accountants, Enrolled Agents, Enrolled Actuaries, And Appraisers Before The Internal Revenue Service; Treasury Department Circular No. 230 (Rev. 7-2002), United States. Internal Revenue Service

Federal Publications

No abstract provided.


Letter From Jeff Pieper, Manager, Subscription Administration, Aicpa Re: Discontinuance Of Subscription Service For Printed Content Of Aicpa Meetings., Jeff Pieper May 2001

Letter From Jeff Pieper, Manager, Subscription Administration, Aicpa Re: Discontinuance Of Subscription Service For Printed Content Of Aicpa Meetings., Jeff Pieper

American Institute of Accountants

No abstract provided.


Government Auditing Standards. Amendment No. 1 : Documentation Requirements When Assessing Control Risk At Maximum For Controls Significantly Dependent Upon Computerized Information Systems, United States. General Accounting Office Jan 1999

Government Auditing Standards. Amendment No. 1 : Documentation Requirements When Assessing Control Risk At Maximum For Controls Significantly Dependent Upon Computerized Information Systems, United States. General Accounting Office

Federal Publications

No abstract provided.


Principles Agreement For Reciprocal Licensing, Institute Of Chartered Accountants In Australia, U.S. International Qualifications Appraisal Board, National Association Of State Boards Of Accountancy, American Institute Of Certified Public Accountants (Aicpa) Oct 1996

Principles Agreement For Reciprocal Licensing, Institute Of Chartered Accountants In Australia, U.S. International Qualifications Appraisal Board, National Association Of State Boards Of Accountancy, American Institute Of Certified Public Accountants (Aicpa)

Publications of Accounting Associations, Societies, and Institutes

No abstract provided.


History Of Accounting: An International Encyclopedia, Michael Chatfield, Richard Vangermeersch Jan 1996

History Of Accounting: An International Encyclopedia, Michael Chatfield, Richard Vangermeersch

Individual and Corporate Publications

No abstract provided.


Letter From Barry Melancon To Team Aicpa Re: New Aicpa Logo., Barry Melancon Nov 1995

Letter From Barry Melancon To Team Aicpa Re: New Aicpa Logo., Barry Melancon

American Institute of Accountants

No abstract provided.


No. 210 Carolyn Ackerman, Et Al., Responents, V. Price Waterhouse, Apppellant. American Institute Of Certified Public Accountants And New Ork State Society Of Certified Public Accountants, Amici Curiae. Opinion, American Institute Of Certified Public Accountants (Aicpa), New York State Society Of Certified Public Accountants, Court Of Appeals For The State Of New York Dec 1994

No. 210 Carolyn Ackerman, Et Al., Responents, V. Price Waterhouse, Apppellant. American Institute Of Certified Public Accountants And New Ork State Society Of Certified Public Accountants, Amici Curiae. Opinion, American Institute Of Certified Public Accountants (Aicpa), New York State Society Of Certified Public Accountants, Court Of Appeals For The State Of New York

State Publications

No abstract provided.


Government Auditing Standards. 1994 Revision; Yellow Book. 1994 Revision, United States. General Accounting Office Jan 1994

Government Auditing Standards. 1994 Revision; Yellow Book. 1994 Revision, United States. General Accounting Office

Federal Publications

This revision of the standards supersedes the 1988 revision. Its provisions are effective for financial audits of periods ending on or after January 1, 1995, and for performance audits beginning on or after January 1, 1995. Early application is permissible.


Carolyn Ackerman, Et Al., Plaintiffs-Respondents Against Price Waterhouse, Defendent-Appellant. Brief Of American Institute Of Certified Public Accountants As Amicus Curiae, American Institute Of Certified Public Accountants (Aicpa) Jan 1994

Carolyn Ackerman, Et Al., Plaintiffs-Respondents Against Price Waterhouse, Defendent-Appellant. Brief Of American Institute Of Certified Public Accountants As Amicus Curiae, American Institute Of Certified Public Accountants (Aicpa)

State Publications

No abstract provided.


Staff Report On Auditor Independence, March 1994, United States. Securities And Exchange Commission. Office Of The Chief Accountant Jan 1994

Staff Report On Auditor Independence, March 1994, United States. Securities And Exchange Commission. Office Of The Chief Accountant

Federal Publications

No abstract provided.


Regulations Governing The Practice Of Attorneys, Certified Public Accountants, Enrolled Agents, Enrolled Actuaries, And Appraisers Before The Internal Revenue Service : 31 Code Of Federal Regulations, Subtitle A, Part 10, Revised As Of July 1, 1994; Circular 230 (Rev. 7-94), United States. Internal Revenue Service Jan 1994

Regulations Governing The Practice Of Attorneys, Certified Public Accountants, Enrolled Agents, Enrolled Actuaries, And Appraisers Before The Internal Revenue Service : 31 Code Of Federal Regulations, Subtitle A, Part 10, Revised As Of July 1, 1994; Circular 230 (Rev. 7-94), United States. Internal Revenue Service

Federal Publications

This publication contains the revision of Treasury Department Circular No. 230 appearing in 31 F.R. 10773, dated August 13, 1966.


Bank Accounting Advisory Series, Issue No. 1, United States. Office Of The Comptroller Of The Currency Jan 1990

Bank Accounting Advisory Series, Issue No. 1, United States. Office Of The Comptroller Of The Currency

Federal Publications

No abstract provided.


United States Of America Before Federal Trade Commission: In The Matter Of American Institute Of Certified Public Accountants, A Corporation - Docket No. C3297 - Complaint And Order, United States. Federal Tradey Commission Jan 1990

United States Of America Before Federal Trade Commission: In The Matter Of American Institute Of Certified Public Accountants, A Corporation - Docket No. C3297 - Complaint And Order, United States. Federal Tradey Commission

Federal Publications

No abstract provided.


Quasi-Reorganizations; Issues Paper (1988 September 22), American Institute Of Certified Public Accountants. Quasi-Reorganizations Task Force Jan 1988

Quasi-Reorganizations; Issues Paper (1988 September 22), American Institute Of Certified Public Accountants. Quasi-Reorganizations Task Force

Issues Papers

No abstract provided.


Government Auditing Standards. 1988 Revision; Yellow Book. 1988 Revision, United States. General Accounting Office Jan 1988

Government Auditing Standards. 1988 Revision; Yellow Book. 1988 Revision, United States. General Accounting Office

Federal Publications

This revision of the standards supersedes the 1981 revision, and becomes effective for audits starting January 1, 1989. Early application of the standards is permissible.


President Ronald Reagan Congratulatory Letter To Aicpa Upon 100th Anniversary Of The Institute., Ronald Reagan Mar 1987

President Ronald Reagan Congratulatory Letter To Aicpa Upon 100th Anniversary Of The Institute., Ronald Reagan

American Institute of Accountants

No abstract provided.


Software Revenue Recognition; Issues Paper (1987 April 21), American Institute Of Certified Public Accountants. Task Force On Accounting For The Development And Sale Of Computer Software Jan 1987

Software Revenue Recognition; Issues Paper (1987 April 21), American Institute Of Certified Public Accountants. Task Force On Accounting For The Development And Sale Of Computer Software

Issues Papers

No abstract provided.


Use Of Discounting In Financial Reporting For Monetary Items With Uncertain Terms Other Than Those Covered By Existing Authoritative Literature; Issues Paper (1987 September 9), American Institute Of Certified Public Accountants. Task Force On Discounting Applications Jan 1987

Use Of Discounting In Financial Reporting For Monetary Items With Uncertain Terms Other Than Those Covered By Existing Authoritative Literature; Issues Paper (1987 September 9), American Institute Of Certified Public Accountants. Task Force On Discounting Applications

Issues Papers

No abstract provided.


Accounting For Options; Issues Paper (1986 March 6), American Institute Of Certified Public Accountants. Accounting Standards Division. Task Force On Options Jan 1986

Accounting For Options; Issues Paper (1986 March 6), American Institute Of Certified Public Accountants. Accounting Standards Division. Task Force On Options

Issues Papers

No abstract provided.