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Articles 3181 - 3210 of 33426
Full-Text Articles in Accounting
Construction Contractors, May 1, 2015; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Construction Contractors, May 1, 2015; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklists & Illustrative Financial Statements, Not-For-Profit Entities, April 30, 2015, American Institute Of Certified Public Accountants (Aicpa)
Checklists & Illustrative Financial Statements, Not-For-Profit Entities, April 30, 2015, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Aicpa Code Of Professional Conduct Effective December 15, 2014. Updated For All Official Releases Through April 23, 2015, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Code Of Professional Conduct Effective December 15, 2014. Updated For All Official Releases Through April 23, 2015, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Affiliate Proposed Revised Definition, April 16, 2015, Comments Are Requested By May 18, 2015; Exposure Draft (American Institute Of Certified Public Accountants), 2015, April 16, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Affiliate Proposed Revised Definition, April 16, 2015, Comments Are Requested By May 18, 2015; Exposure Draft (American Institute Of Certified Public Accountants), 2015, April 16, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
Revisions to the definition of “Affiliate”. The proposal provides guidance on how to treat multiemployer employee benefit plans under this definition.
Comment Letters On Affiliate Proposed Revised Definition, April 16, 2015, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Comment Letters On Affiliate Proposed Revised Definition, April 16, 2015, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
1859 Maua’S Gas Company Financial Report: A Cornerstone Of Brazilian Private Accounting, Natan Szuster, Fortunee Szuster, Rodrigo De Oliveira Leite
1859 Maua’S Gas Company Financial Report: A Cornerstone Of Brazilian Private Accounting, Natan Szuster, Fortunee Szuster, Rodrigo De Oliveira Leite
Accounting Historians Notebook
The 1859 Financial Report of Viscount of Maua’s Gas Company surfaced as a great finding in the subject of Brazilian Accounting History.
Voices Of Experience Series: An Academy Interview With Barbara D. Merino, Ph.D., Cpa Professor Emerita University Of North Texas, Yvette J. Lazdowski, Barbara Dubis Merino
Voices Of Experience Series: An Academy Interview With Barbara D. Merino, Ph.D., Cpa Professor Emerita University Of North Texas, Yvette J. Lazdowski, Barbara Dubis Merino
Accounting Historians Notebook
I was a history undergraduate at the University of Massachusetts at Amherst and loved the subject. However, when I went to work, I seemed to have a natural proclivity for accounting, working for Liberty Mutual and in the payroll office at University of Texas-Austin.
New Shipments Of Materials At University Of Mississippi Library, Dale L. Flesher
New Shipments Of Materials At University Of Mississippi Library, Dale L. Flesher
Accounting Historians Notebook
Eight cartons of materials from the research files of Dr. Edward N. Coffman, late professor of Accountancy at Virginia Commonwealth University contain original copies of the four-volume softbound sets of Academy Working Paper Series and several research file sets in various stages of undertaking and completion.The second recent shipment of 13 cartons of material was received from Professor Emeritus Doyle Z. Williams, former dean of the Walton School, University of Arkansas, and also a former faculty member at the University of Southern California and Texas Tech University.
Academy Member Spotlight: Gary Spraakman
Academy Member Spotlight: Gary Spraakman
Accounting Historians Notebook
Gary Spraakman did not expect to be an accounting historian. It can be best explained as occurring by happenstance when travelling with his nineyear old son in Northern Ontario. His son Christopher was interested in all kinds of history, and insisted on stopping at as many historical sites as possible. There are many in Canada. At a Parks Canada re-created Hudson’s Bay Company fur post on the Mattawa River in Northern Ontario, he was persuaded by his son to stop. The Hudson’s Bay Company was the iconic Canadian company that had survived from its start in 1670 to the present.
Call For Award Nominations
Accounting Historians Notebook
Nominations deadline for all awards: June 1, 2015
Academy Banner Found Special Thanks To Dale Flesher; Accounting History Review Conference Announcement International Festschrift In Honour Of Professor Yannick Lemarchand
Accounting Historians Notebook
Known globally for his research and publications examining accounting, accounting history, history and management, Professor Yannick Lemarchand, professeur émérite en Sciences de gestion at the Université de Nantes, has played a critical role in broadening the boundaries of ‘accounting history’ to include other management disciplines, areas of history and countries beyond the Anglo-Saxon context.
Accounting Historians Notebook, 2015, Vol. 38, No. 1 (April) [Whole Issue]
Accounting Historians Notebook, 2015, Vol. 38, No. 1 (April) [Whole Issue]
Accounting Historians Notebook
April issue
Accounting Historians Journal On Scopus, Academy Of Accounting Historians, Massimo Sargiacomo
Accounting Historians Journal On Scopus, Academy Of Accounting Historians, Massimo Sargiacomo
Accounting Historians Notebook
It’s my pleasure to announce that at the beginning of 2015 the Academy’s submission for inclusion of The Accounting Historians Journal in the Scopus database was accept-ed.
Preparation, Compilation, And Review Engagements, March 1, 2015, American Institute Of Certified Public Accountants (Aicpa)
Preparation, Compilation, And Review Engagements, March 1, 2015, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
State And Local Governments, March 1, 2015; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
State And Local Governments, March 1, 2015; 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, 2015; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Not-For-Profit Entities, March 1, 2015; 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, February 1, 2015, American Institute Of Certified Public Accountants (Aicpa)
Government Auditing Standards And Single Audits, February 1, 2015, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Defined Contribution Retirement Plans, January 31, 2015 : Checklists & Illustrative Financial Statements, American Institute Of Certified Public Accountants (Aicpa)
Defined Contribution Retirement Plans, January 31, 2015 : Checklists & Illustrative Financial Statements, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Auditing Standards Board (Asb) Meeting Highlights January 12-15, 2015 San Diego, Ca, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb) Meeting Highlights January 12-15, 2015 San Diego, Ca, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Auditing Standards Board (Asb), January 12-15, Meeting Agenda, San Diego, Ca, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb), January 12-15, Meeting Agenda, San Diego, Ca, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Ole Miss Accountant – 2015, University Of Mississippi. School Of Accountancy
Ole Miss Accountant – 2015, University Of Mississippi. School Of Accountancy
Ole Miss Accountant
Cover story: Roland Burns Enters Hall of Fame
U.S. Gaap Financial Statements Best Practices In Presentation And Disclosure, 2015, 69th Edition; Accounting Trends & Techniques, American Institute Of Certified Public Accountants (Aicpa)
U.S. Gaap Financial Statements Best Practices In Presentation And Disclosure, 2015, 69th Edition; Accounting Trends & Techniques, American Institute Of Certified Public Accountants (Aicpa)
Accounting Trends and Techniques
No abstract provided.
Directory Of Accounting Faculty, Academic Year 2015-2016, 38th Edition, James R. Hasselback
Directory Of Accounting Faculty, Academic Year 2015-2016, 38th Edition, James R. Hasselback
Individual and Corporate Publications
No abstract provided.
Developments In Preparation, Compilation, And Review Engagements, 2015/16, American Institute Of Certified Public Accountants (Aicpa)
Developments In Preparation, Compilation, And Review Engagements, 2015/16, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Tax Compliance: Ethical Orientation, Risk Perception And The Role Of The Tax Preparer, Ashley Beckett Soliz
Tax Compliance: Ethical Orientation, Risk Perception And The Role Of The Tax Preparer, Ashley Beckett Soliz
Electronic Theses and Dissertations
In a voluntary tax system, taxpayers have an opportunity to avoid or evade paying taxes. The reasons for and the causes of noncompliance are expansive. One way to increase revenue to the government without increasing taxes is to focus on deterring tax evasion and tax underreporting. The purpose of this study was to examine the effects on tax compliance of the taxpayer’s ethical orientation and perceived financial risk, as well as the role of the tax preparer in the compliance decision. This research adds to the current tax compliance literature by investigating (in an experimental setting) the role of the …
How Does The Audit Report's Structure Affect Nonprofessional Investors' Attention To Its Content?, Brian Matthew Goodson
How Does The Audit Report's Structure Affect Nonprofessional Investors' Attention To Its Content?, Brian Matthew Goodson
Electronic Theses and Dissertations
This study experimentally examines whether and how two potential changes to the audit report’s structure affect the extent to which nonprofessional investors attend to the report’s content when evaluating a potential investment, and whether the potential effects differ across levels of investor sophistication. Specifically, I examine the impact of descriptive paragraph headings and the relative location of the opinion paragraph on judgments of financial statement reliability and investment decisions. Results indicate that when the audit report includes descriptive paragraph headings, less sophisticated investors perceive the report to be more readable, which, in turn, leads them to attribute higher levels of …
The Prediction Of Future Earnings Using Financial Statement Information: Are Xbrl Company Filings Up To The Task?, Kelly Lawrence Williams
The Prediction Of Future Earnings Using Financial Statement Information: Are Xbrl Company Filings Up To The Task?, Kelly Lawrence Williams
Electronic Theses and Dissertations
Financial statement data for large companies became available to the public in XBRL format starting in 2009 in the United States. Proponents of XBRL, along with the SEC, argue that XBRL filings offer several advantages over data provided by data aggregators, such as lower cost, faster availability, and broader coverage. The purpose of this study was to contribute to the combody of knowledge by investigating whether current XBRL company filings are useful in the prediction of future earnings and to attempt to interactively obtain the balances of 70 accounting concepts needed to create an earnings prediction model from a sample …
Aicpa Audit Committee Toolkit : Not-For-Profit Entities, American Institute Of Certified Public Accountants. Audit Committee Effectiveness Center, Cna Financial Corporation
Aicpa Audit Committee Toolkit : Not-For-Profit Entities, American Institute Of Certified Public Accountants. Audit Committee Effectiveness Center, Cna Financial Corporation
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Audit Committee Toolkit : Government Organizations, American Institute Of Certified Public Accountants. Audit Committee Effectiveness Center, Cna Financial Corporation
Aicpa Audit Committee Toolkit : Government Organizations, American Institute Of Certified Public Accountants. Audit Committee Effectiveness Center, Cna Financial Corporation
Guides, Handbooks and Manuals
No abstract provided.
10 Steps To A Digital Practice In The Cloud : New Levels Of Cpa Firm Workflow Efficiency, John H. Higgins, Bryan L. Smith
10 Steps To A Digital Practice In The Cloud : New Levels Of Cpa Firm Workflow Efficiency, John H. Higgins, Bryan L. Smith
Guides, Handbooks and Manuals
No abstract provided.