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Articles 2311 - 2340 of 33387
Full-Text Articles in Accounting
Directory Of Accounting Faculty, Academic Year 2023-2024, 50th Year, James R. Hasselback
Directory Of Accounting Faculty, Academic Year 2023-2024, 50th Year, James R. Hasselback
Individual and Corporate Publications
No abstract provided.
Accounting History Collections, University Of Mississippi. J. D. Williams Library
Accounting History Collections, University Of Mississippi. J. D. Williams Library
Individual and Corporate Publications
No abstract provided.
New And Revised Definitions Related To Compliance Audits, Et Sec. 0.400, Effective June 15, 2023, American Institute Of Certified Public Accountants. Professional Ethics Division
New And Revised Definitions Related To Compliance Audits, Et Sec. 0.400, Effective June 15, 2023, American Institute Of Certified Public Accountants. Professional Ethics Division
AICPA Professional Standards
No abstract provided.
Pcaob Standards And Related Rules As Of December 2022, Public Company Accounting Oversight Board, American Institute Of Certified Public Accountants (Aicpa)
Pcaob Standards And Related Rules As Of December 2022, Public Company Accounting Oversight Board, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Commdent Letters On Proposed Peer Review Standards Update No. 1, Omnibus Enhancements And Technical Corrections, American Institute Of Certified Public Accountants. Peer Review Board
Commdent Letters On Proposed Peer Review Standards Update No. 1, Omnibus Enhancements And Technical Corrections, American Institute Of Certified Public Accountants. Peer Review Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Peer Review Standards Update No. 1, Omnibus Enhancements And Technical Corrections; Exposure Draft (American Institute Of Certified Public Accountants), 2022, November 16, American Institute Of Certified Public Accountants. Peer Review Board
Proposed Peer Review Standards Update No. 1, Omnibus Enhancements And Technical Corrections; Exposure Draft (American Institute Of Certified Public Accountants), 2022, November 16, American Institute Of Certified Public Accountants. Peer Review Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Open Meeting Agenda, November 10–11, 2022, Durham, Nc, American Institute Of Certified Public Accountants. Professional Ethics Division. Professional Ethics Executive Committee
Open Meeting Agenda, November 10–11, 2022, Durham, Nc, American Institute Of Certified Public Accountants. Professional Ethics Division. Professional Ethics Executive Committee
Association Sections, Divisions, Boards, Teams
No abstract provided.
Open Meeting Minutes — November 10-11, 2022, American Institute Of Certified Public Accountants. Professional Ethics Division. Professional Ethics Executive Committee
Open Meeting Minutes — November 10-11, 2022, American Institute Of Certified Public Accountants. Professional Ethics Division. Professional Ethics Executive Committee
Association Sections, Divisions, Boards, Teams
No abstract provided.
Membership Directory, 1994-1995, American Society Of Women Accountants
Membership Directory, 1994-1995, American Society Of Women Accountants
Guides, Handbooks and Manuals
No abstract provided.
Auditing Standards Board (Asb), Meeting Highlights, October 25-26, 2022, Videoconference, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb), Meeting Highlights, October 25-26, 2022, Videoconference, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Auditing Standards Board (Asb) Meeting Highlights, October 25-26, 2022 Videoconference, American Institutde Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb) Meeting Highlights, October 25-26, 2022 Videoconference, American Institutde Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Auditing Standards Board (Asb), Meeting Agenda, October 25-26, 2022 Virtual (Times Are Est) Updated Agenda (As Of October 4, 2022), American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb), Meeting Agenda, October 25-26, 2022 Virtual (Times Are Est) Updated Agenda (As Of October 4, 2022), American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Auditor's Approach To Statistical Sampling, Volume 3. (Supplementary Section) Stratified Random Sampling, American Institute Of Certified Public Accountants. Professional Development Division. Individual Study Program
Auditor's Approach To Statistical Sampling, Volume 3. (Supplementary Section) Stratified Random Sampling, American Institute Of Certified Public Accountants. Professional Development Division. Individual Study Program
Guides, Handbooks and Manuals
No abstract provided.
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 …
Accountants’ Letterhead Samples, American Institute Of Certified Public Accountants. Professional Ethics Division
Accountants’ Letterhead Samples, American Institute Of Certified Public Accountants. Professional Ethics Division
Guides, Handbooks and Manuals
No abstract provided.
Technical Correction Section 529 Plans (Et Sec. 1.240.070), September 2022, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Technical Correction Section 529 Plans (Et Sec. 1.240.070), September 2022, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Reporting On An Examination Of Controls At A Service Organization Relevant To User Entities' Internal Control Over Financial Reporting (Soc 1), September 1, 2022; Auditing Guide, American Institute Of Certified Public Accountants (Aicpa)
Reporting On An Examination Of Controls At A Service Organization Relevant To User Entities' Internal Control Over Financial Reporting (Soc 1), September 1, 2022; Auditing Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Aicpa Service Center Training Guide, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Service Center Training Guide, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Open Meeting Agenda, August 3, 2022, Virtual, American Institute Of Certified Public Accountants. Professional Ethics Division. Professional Ethics Executive Committee
Open Meeting Agenda, August 3, 2022, Virtual, American Institute Of Certified Public Accountants. Professional Ethics Division. Professional Ethics Executive Committee
Association Sections, Divisions, Boards, Teams
No abstract provided.
Open Meeting Minutes — August 3, 2022, American Institute Of Certified Public Accountants. Professional Ethics Division. Professional Ethics Executive Committee
Open Meeting Minutes — August 3, 2022, American Institute Of Certified Public Accountants. Professional Ethics Division. Professional Ethics Executive Committee
Association Sections, Divisions, Boards, Teams
No abstract provided.
Amendment To Au-C Section 935 (Amends Statement On Auditing Standards [Sas] No. 117, Compliance Audits, As Amended [Aicpa, Professional Standards, Au-C Sec. 935]); Statement On Auditing Standards, 148 (August 2022), American Institute Of Certified Public Accountants. Auditing Standards Board
Amendment To Au-C Section 935 (Amends Statement On Auditing Standards [Sas] No. 117, Compliance Audits, As Amended [Aicpa, Professional Standards, Au-C Sec. 935]); Statement On Auditing Standards, 148 (August 2022), American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
No abstract provided.
Brokers And Dealers In Securities, As Of August 1,2022; Accounting Guide, American Institute Of Certified Public Accountants. Stockbrokerage And Investment Banking Expert Panel.
Brokers And Dealers In Securities, As Of August 1,2022; Accounting Guide, American Institute Of Certified Public Accountants. Stockbrokerage And Investment Banking Expert Panel.
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Revised Interpretations Related To Officers, Directors, And Beneficial Owners, Et Sec. 1.000.010, 1.120.010, And 1.285.010, American Institute Of Certified Public Accountants. Professional Ethics Division
Revised Interpretations Related To Officers, Directors, And Beneficial Owners, Et Sec. 1.000.010, 1.120.010, And 1.285.010, American Institute Of Certified Public Accountants. Professional Ethics Division
AICPA Professional Standards
No abstract provided.
Employee Benefit Plans, August 1, 2022; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Employee Benefit Plans, August 1, 2022; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Announcing The 2022 Induction Of Members Into The Accounting Hall Of Fame, American Accounting Association
Announcing The 2022 Induction Of Members Into The Accounting Hall Of Fame, American Accounting Association
Accounting Hall of Fame Brochures
No abstract provided.
Auditing Standards Board (Asb), Meeting Highlights July 19-21, 2022 Washington, D.C. And Videoconference, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb), Meeting Highlights July 19-21, 2022 Washington, D.C. And Videoconference, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Investment Companies, July 1, 2022; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Investment Companies, July 1, 2022; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Comment Letters On Exposure Draft: Proposed Revisions Related To Officers, Directors, And Beneficial Owners, June 3, 2022, American Institute Of Certified Public Accountants. Professional Ethics Division
Comment Letters On Exposure Draft: Proposed Revisions Related To Officers, Directors, And Beneficial Owners, June 3, 2022, American Institute Of Certified Public Accountants. Professional Ethics Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Revisions Related To Officers, Directors, And Beneficial Owners Revised "Offering Or Accepting Gifts Or Entertainment Interpretations (1.120.010 And 1.285.010) Revised "Conceptual Framework For Members In Public Practice" (1.000.010), June 3, 2022, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Comment Letters On Proposed Revisions Related To Officers, Directors, And Beneficial Owners Revised "Offering Or Accepting Gifts Or Entertainment Interpretations (1.120.010 And 1.285.010) Revised "Conceptual Framework For Members In Public Practice" (1.000.010), June 3, 2022, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed New And Revised Definitions And Interpretations Compliance Audits New Definition "Compliance Audit" New Definition "Compliance Audit Attest Client" Revised Definition "Financial Statement Attest Client" Revised "Client Affiliates" Interpretation Revised "State And Local Governments Client Affiliates" Interpretation June 3, 2022, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Comment Letters On Proposed New And Revised Definitions And Interpretations Compliance Audits New Definition "Compliance Audit" New Definition "Compliance Audit Attest Client" Revised Definition "Financial Statement Attest Client" Revised "Client Affiliates" Interpretation Revised "State And Local Governments Client Affiliates" Interpretation June 3, 2022, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.