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Full-Text Articles in Accounting

Spring Meeting Of The Council Of The American Institute Of Certified Public Accountants, May 20-22, 2018, Tucson, Arizona, With Index,Volume 2, American Institute Of Certified Public Accountants. Council May 2018

Spring Meeting Of The Council Of The American Institute Of Certified Public Accountants, May 20-22, 2018, Tucson, Arizona, With Index,Volume 2, American Institute Of Certified Public Accountants. Council

Association Sections, Divisions, Boards, Teams

No abstract provided.


Spring Meeting Of The Council Of The American Institute Of Certified Public Accountants, May 20-22, 2018, Tucson, Arizona, Volume 2, American Institute Of Certified Public Accountants. Council May 2018

Spring Meeting Of The Council Of The American Institute Of Certified Public Accountants, May 20-22, 2018, Tucson, Arizona, Volume 2, American Institute Of Certified Public Accountants. Council

Association Sections, Divisions, Boards, Teams

No abstract provided.


Spring Meeting Of The Council Of The American Institute Of Certified Public Accountants, May 20-22, 2018, Tucson, Arizona,, Volume 1, American Institute Of Certified Public Accountants. Council May 2018

Spring Meeting Of The Council Of The American Institute Of Certified Public Accountants, May 20-22, 2018, Tucson, Arizona,, Volume 1, American Institute Of Certified Public Accountants. Council

Association Sections, Divisions, Boards, Teams

No abstract provided.


Spring Meeting Of The Council Of The American Institute Of Certified Public Accountants, May 20-22, 2018, Tucson, Arizona,With Index, Volume 1, American Institute Of Certified Public Accountants. Council May 2018

Spring Meeting Of The Council Of The American Institute Of Certified Public Accountants, May 20-22, 2018, Tucson, Arizona,With Index, Volume 1, American Institute Of Certified Public Accountants. Council

Association Sections, Divisions, Boards, Teams

No abstract provided.


Auditing Standards Board (Asb) Meeting Highlights May 14-17, 2018 Scottsdale, Az, American Institute Of Certified Public Accountants. Auditing Standards Board May 2018

Auditing Standards Board (Asb) Meeting Highlights May 14-17, 2018 Scottsdale, Az, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Auditing Standards Board (Asb), May 14-17, 2018, Meeting Agenda, Scottsdale, Az, American Institute Of Certified Public Accountants. Auditing Standards Board May 2018

Auditing Standards Board (Asb), May 14-17, 2018, Meeting Agenda, Scottsdale, Az, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Omnibus Statement On Standards For Accounting And Review Services - 2018; Statement On Standards For Accounting And Review Services 24, American Institute Of Certified Public Accountants. Accounting And Review Services Committee May 2018

Omnibus Statement On Standards For Accounting And Review Services - 2018; Statement On Standards For Accounting And Review Services 24, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

AICPA Professional Standards

No abstract provided.


Codification Of Statements On Standards For Accounting And Review Services, Numbers 1-24, As Of May 2018, American Institute Of Certified Public Accountants (Aicpa) May 2018

Codification Of Statements On Standards For Accounting And Review Services, Numbers 1-24, As Of May 2018, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.


Checklists And Illustrative Financial Statements : Not-For-Profit Entities, April 30, 2018, American Institute Of Certified Public Accountants (Aicpa) Apr 2018

Checklists And Illustrative Financial Statements : Not-For-Profit Entities, April 30, 2018, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Comment Letters On Proposed Revised Interpretation Information System Services (Formerly Information Systems Design, Implementation, Or Integration), March 15, 2018, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Mar 2018

Comment Letters On Proposed Revised Interpretation Information System Services (Formerly Information Systems Design, Implementation, Or Integration), March 15, 2018, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Proposed Revised Interpretation Information System Services (Formerly Information Systems Design, Implementation, Or Integration), March 15, 2018 Comments Are Requested By June 15, 2018; Exposure Draft (American Institute Of Certified Public Accountants), 2018, March 15, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Mar 2018

Proposed Revised Interpretation Information System Services (Formerly Information Systems Design, Implementation, Or Integration), March 15, 2018 Comments Are Requested By June 15, 2018; Exposure Draft (American Institute Of Certified Public Accountants), 2018, March 15, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


State And Local Governments, March 1, 2018; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa) Mar 2018

State And Local Governments, March 1, 2018; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Not-For-Profit Entities, March 1, 2018; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa) Mar 2018

Not-For-Profit Entities, March 1, 2018; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Government Auditing Standards And Single Audits, March 1, 2018; Audit Guide, American Institute Of Certified Public Accountants (Aicpa) Mar 2018

Government Auditing Standards And Single Audits, March 1, 2018; Audit Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Auditing Standards Board (Asb), January 16-19, 2018, Meeting Agenda, New Orleans, La, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2018

Auditing Standards Board (Asb), January 16-19, 2018, Meeting Agenda, New Orleans, La, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Auditing Standards Board (Asb) Meeting Highlights January 16-19, 2018, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2018

Auditing Standards Board (Asb) Meeting Highlights January 16-19, 2018, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


U.S. Gaap Financial Statements Best Practices In Presentation And Disclosure, 72th Edition, 2018; Accounting Trends & Techniques, American Institute Of Certified Public Accountants (Aicpa) Jan 2018

U.S. Gaap Financial Statements Best Practices In Presentation And Disclosure, 72th Edition, 2018; Accounting Trends & Techniques, American Institute Of Certified Public Accountants (Aicpa)

Accounting Trends and Techniques

No abstract provided.


Association Integrated Report 2018; Go Beyond; Aicpa Annual Report, 2018, Association Of International Professional Accountants Jan 2018

Association Integrated Report 2018; Go Beyond; Aicpa Annual Report, 2018, Association Of International Professional Accountants

AICPA Annual Reports

No abstract provided.


Government Auditing Standards And Single Audit Developments, 2018/19; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa) Jan 2018

Government Auditing Standards And Single Audit Developments, 2018/19; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


How Do Specialist Expertise, Auditor-Specialist Communication, And Time Pressure Affect Auditors’ Use Of Specialists’ Valuations?, Sara Gochnauer Jan 2018

How Do Specialist Expertise, Auditor-Specialist Communication, And Time Pressure Affect Auditors’ Use Of Specialists’ Valuations?, Sara Gochnauer

Electronic Theses and Dissertations

This study experimentally investigates auditors’ reliance on specialists’ work regarding complex estimates. Specifically, this paper examines how the relevance of specialists’ expertise (or the degree to which their prior experience matches the current task), the opportunity for auditor-specialist pairs to communicate, and the level of time pressure affect the extent to which auditors rely on specialists’ estimates. To investigate the research question, I employ a mixed experimental design in an abstract setting, where college students take on the roles of auditor and specialist and work in auditor-specialist pairs to complete an estimation task. I manipulate the relevance of specialists' expertise …


Uniform Cpa Examination, An Overview Of The Cpa Exam And Resources To Help You Prepare, American Institute Of Certified Public Accountants (Aicpa) Jan 2018

Uniform Cpa Examination, An Overview Of The Cpa Exam And Resources To Help You Prepare, American Institute Of Certified Public Accountants (Aicpa)

Examinations and Study

No abstract provided.


A Case By Case Study On Accounting Principles, Cody Letchworth Jan 2018

A Case By Case Study On Accounting Principles, Cody Letchworth

Honors Theses

This thesis contains twelve different case studies that regard some of accounting's key principles. Each case is different in its own right and contains vital applications that relate to real-world scenarios. From analysis of business activities to computation of inventory, each case presents the opportunity to learn how real-world scenarios are approached and executed. Over an eight-month period, each case was prepared through analysis and other means. Each case presents its own outcome and findings due to the fact that each case is unique. With the compilation of all twelve cases, this thesis presents a brief glimpse of how to …


Financial Reporting: A Case Study Analysis, Darby Mills Jan 2018

Financial Reporting: A Case Study Analysis, Darby Mills

Honors Theses

This paper looks at accountancy following the application of the U.S. Generally Accepted Accounting Principles (GAAP) through case study analysis. Within this paper, there are twelve case studies that cover areas of financial accounting, financial statement analysis, and research. The financial accounting cases cover several topics, such as stockholder's equity, inventory, leases, and deferred tax assets and liabilities. The financial statement analysis cases use ratios, creation of financial reports, and commentary to discuss in further detail the financial statements. The FASB Codification is used as a basis for research in many cases. Dr. Vicki Dickinson facilitated each case within this …


A Comprehensive Review Of Accounting Through Case Studies, E. Dean Ramsey Jan 2018

A Comprehensive Review Of Accounting Through Case Studies, E. Dean Ramsey

Honors Theses

The following thesis is a comprehensive overview of financial accounting concepts. Publicly-trade companies have to follow certain accounting standards, and the concepts that arise have real-world significance. The purpose of this thesis was to gain a better understanding of these underlying concepts and see how they impact the decision-making processes of companies. These concepts are not uniformly applied to all companies, meaning that accountants have to design unique accounting systems within each company. The goal for accountants is to produce a set of financial statements that are free from material misstatements that can be used by investors. Each section of …


A Compilation Of Accounting Case Studies, Elizabeth Forbes Owen Jan 2018

A Compilation Of Accounting Case Studies, Elizabeth Forbes Owen

Honors Theses

This thesis has been prepared to meet requirements for the Sally McDonnell Barksdale Honors College in alliance with The Patterson School of Accountancy. Throughout the course of a year, I studied and researched various topics within the world of accounting and business. This thesis serves as a compilation of each of those cases. Topics vary from issues dealing with inventory, revenue, and depreciation to sifting through the FASB's Codification to support client requests. Each case presents a new topic within accounting with support for the given question or issues the client presented. At the end of each case, an outcome …


Survey Of Accountancy In Generally Accepted Accounting Principles And Financial Statement Analysis, Evan Turner Jan 2018

Survey Of Accountancy In Generally Accepted Accounting Principles And Financial Statement Analysis, Evan Turner

Honors Theses

This paper surveys the current landscape of accountancy following U.S. Generally Accepted Accounting Principles through a series of twelve case studies spanning different areas of financial reporting, taxation, financial statement analysis, and research. Several cases involve research using sections from the FASB Codification, financial statement analysis using ratios, and commentary on the impact from the perspective of users of financial statements. The cases span several areas of financial accounting including leases, stockholders equity, inventory, and deferred tax assets/liabilities in order to offer a broad perspective on the current landscape of financial reporting through individual, focused cases. The cases within this …


Delving Into Corporate Accounting, Allison Ann Floyd Jan 2018

Delving Into Corporate Accounting, Allison Ann Floyd

Honors Theses

Delving into Corporate Accounting uses the financial statements of companies within the corporate realm to highlight key accounting aspects. There are a couple of instances within this thesis where hypothetical situations were given to further investigate the role of a specific concept as it relates to the industry. This is made obvious by the presence of a series of questions. Furthermore, the exploration of various accounting concepts was completed via Accountancy 420. My classmates and I conducted our studies on each concept over two semesters, fall 2016 and spring 2017. Ultimately, the collation of company research and hypothetical instances contributed …


Application Of Accounting Principles In A Collection Of Case Studies, Tamara Kalmykova Jan 2018

Application Of Accounting Principles In A Collection Of Case Studies, Tamara Kalmykova

Honors Theses

This thesis is a compilation of case studies that I have conducted within the period of 6 months. Each case study is independent from one another. The main purpose of these case studies is to investigate complex accounting issues that are very common in real practice. In each case I did my best to understand accounting principles that are applied in a specific situation and further investigate the issue. In order to identify the problematic areas, I analyzed the facts that were given to me and then implemented solutions based on my accounting knowledge and extensive research I have conducted. …


An Introduction To Case Reports: The Fundamentals Of Accounting, William C. Kemp Jan 2018

An Introduction To Case Reports: The Fundamentals Of Accounting, William C. Kemp

Honors Theses

This document is a culmination of twelve case reports completed over the 2016-2017 school year under the direction of Dr. Victoria Dickinson. The cases were assigned in relation to the current topics covered in ACCY 303 and ACCY 304 and were prepared under GAAP and other generally accounting standards. Several cases were a set published by Cambridge Business Publishers, LLC and can be found online. Other cases were provided by Dr. Dickinson. Each case was a series of questions that related to a separate accounting topic, and information in each is not dependent on previous cases. Journal entries, ratios, financial …


The Study Of Key Accounting Principles On A Case-By-Case Basis, Jennifer Clara Lyons Jan 2018

The Study Of Key Accounting Principles On A Case-By-Case Basis, Jennifer Clara Lyons

Honors Theses

The following are solutions to a series of case studies highlighting the key concepts of financial reporting in accounting. The cases were completed in fulfillment of the requirements for honors ACCY 420 course at the University of Mississippi for both the fall and spring semesters of the 2016/2017 academic school year. Each case focused on a different area of financial reporting within a company, or companies within the same industry. Each case contained a problem set requiring an understanding of accounting concepts, analysis of financial stability, mathematical calculations, and preparation of journal entries and financial statements.