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Articles 1 - 30 of 3997
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
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
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)
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
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
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
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
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
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
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
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
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
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
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
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)
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
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
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
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
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)
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
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
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
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
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
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
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
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
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
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
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.