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Full-Text Articles in Accounting

Accounting Historians Notebook, 2014, Vol. 37, No. 2 (October) [Whole Issue] Oct 2014

Accounting Historians Notebook, 2014, Vol. 37, No. 2 (October) [Whole Issue]

Accounting Historians Notebook

October issue


Dale L. Flesher Receives 2014 Hourglass Award Oct 2014

Dale L. Flesher Receives 2014 Hourglass Award

Accounting Historians Notebook

Dale L. Flesher is a Professor in the Patterson School of Accountancy at the University of Mississippi and holds the Roland & Sheryl Burns Chair; he also serves as associate dean of the School of Accountancy. He received both bachelors and masters degrees from Ball State University, and a Ph.D. from the University of Cincinnati. He has authored over 400 articles for more than 100 professional journals throughout the world, including The Accounting Review, Journal of Accountancy, The CPA Journal, ABACUS, The Accounting Historians Journal, Accounting and Business Research, and Accounting, Organizations and Society. He is also the author of …


Statements On Standards For Accounting And Review Services : Clarification And Recodification; Statement On Standards For Accounting And Review Services 21, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Oct 2014

Statements On Standards For Accounting And Review Services : Clarification And Recodification; Statement On Standards For Accounting And Review Services 21, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

AICPA Professional Standards

No abstract provided.


Checklists And Illustrative Financial Statements For Corporations, September 30, 2014, American Institute Of Certified Public Accountants (Aicpa) Sep 2014

Checklists And Illustrative Financial Statements For Corporations, September 30, 2014, 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 (Early Implementation Permitted). [Contents As Of September 24, 2014], American Institute Of Certified Public Accountants (Aicpa) Sep 2014

Aicpa Code Of Professional Conduct Effective December 15, 2014 (Early Implementation Permitted). [Contents As Of September 24, 2014], American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.


Comment Letters On Proposed Statement On Standards For Attestation Engagements, September 18, 2014, Comments Are Requested By December 18, 2014; Reporting On An Examination Of Controls At A Service Organization Relevant To User Entities’ Internal Control Over Financial Reporting: Clarification And Recodification, American Institute Of Certified Public Accountants. Auditing Standards Board Sep 2014

Comment Letters On Proposed Statement On Standards For Attestation Engagements, September 18, 2014, Comments Are Requested By December 18, 2014; Reporting On An Examination Of Controls At A Service Organization Relevant To User Entities’ Internal Control Over Financial Reporting: Clarification And Recodification, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Proposed Statement On Standards For Attestation Engagements, September 18, 2014, Comments Are Requested By December 18, 2014; Reporting On An Examination Of Controls At A Service Organization Relevant To User Entities’ Internal Control Over Financial Reporting: Clarification And Recodification; Exposure Draft (American Institute Of Certified Public Accountants), 2014, September 18, American Institute Of Certified Public Accountants. Auditing Standards Board Sep 2014

Proposed Statement On Standards For Attestation Engagements, September 18, 2014, Comments Are Requested By December 18, 2014; Reporting On An Examination Of Controls At A Service Organization Relevant To User Entities’ Internal Control Over Financial Reporting: Clarification And Recodification; Exposure Draft (American Institute Of Certified Public Accountants), 2014, September 18, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Proposed Statement On Auditing Standards, An Audit Of Internal Control Over Financial Reporting That Is Integrated With An Audit Of Financial Statements, September 10, 2014, Comments Are Requested By December 10, 2014; Exposure Draft (American Institute Of Certified Public Accountants), 2014, September 10, American Institute Of Certified Public Accountants. Auditing Standards Board Sep 2014

Proposed Statement On Auditing Standards, An Audit Of Internal Control Over Financial Reporting That Is Integrated With An Audit Of Financial Statements, September 10, 2014, Comments Are Requested By December 10, 2014; Exposure Draft (American Institute Of Certified Public Accountants), 2014, September 10, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters On Proposed Statement On Auditing Standards, An Audit Of Internal Control Over Financial Reporting That Is Integrated With An Audit Of Financial Statements, September 10, 2014, American Institute Of Certified Public Accountants. Auditing Standards Board Sep 2014

Comment Letters On Proposed Statement On Auditing Standards, An Audit Of Internal Control Over Financial Reporting That Is Integrated With An Audit Of Financial Statements, September 10, 2014, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Health Care Entities, September 1, 2014; Audit & Accounting Guide, American Institute Of Certified Public Accountants (Aicpa) Sep 2014

Health Care Entities, September 1, 2014; Audit & Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Gaming, September 1, 2014: Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa) Sep 2014

Gaming, September 1, 2014: Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Special Considerations In Auditing Financial Instruments, September 1, 2014; Audit Guide, American Institute Of Certified Public Accountants (Aicpa) Sep 2014

Special Considerations In Auditing Financial Instruments, September 1, 2014; Audit Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Assessing And Responding To Audit Risk In A Financial Statement Audit; Audit Guide, American Institute Of Certified Public Accountants (Aicpa) Sep 2014

Assessing And Responding To Audit Risk In A Financial Statement Audit; Audit Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Comment Letters On Omnibus Proposal Of Revised Interpretations, August 29, 2014, Merican Institute Of Certified Public Accountants. Professional Ethics Executive Committee Aug 2014

Comment Letters On Omnibus Proposal Of Revised Interpretations, August 29, 2014, Merican Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Omnibus Proposal Of Revised Interpretations, August 29, 2014 Comments Are Requested By October 29, 2014; Exposure Draft (American Institute Of Certified Public Accountants), 2014, August 29, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Aug 2014

Omnibus Proposal Of Revised Interpretations, August 29, 2014 Comments Are Requested By October 29, 2014; Exposure Draft (American Institute Of Certified Public Accountants), 2014, August 29, 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 Changes To The Aicpa Standards For Performing And Reporting On Peer Reviews: Preparation Of Financial Statements Performed Under Ssars And The Impact On The Scope Of Peer Review, August 18, 2014, American Institute Of Certified Public Accountants. Peer Review Board Aug 2014

Comment Letters On Proposed Changes To The Aicpa Standards For Performing And Reporting On Peer Reviews: Preparation Of Financial Statements Performed Under Ssars And The Impact On The Scope Of Peer Review, August 18, 2014, American Institute Of Certified Public Accountants. Peer Review Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Proposed Changes To The Aicpa Standards For Performing And Reporting On Peer Reviews: Preparation Of Financial Statements Performed Under Ssars And The Impact On The Scope Of Peer Review, August 18, 2014, Comments Are Requested By October 31, 2014; Exposure Draft (American Institute Of Certified Public Accountants), 2014, August 18, American Institute Of Certified Public Accountants. Peer Review Board Aug 2014

Proposed Changes To The Aicpa Standards For Performing And Reporting On Peer Reviews: Preparation Of Financial Statements Performed Under Ssars And The Impact On The Scope Of Peer Review, August 18, 2014, Comments Are Requested By October 31, 2014; Exposure Draft (American Institute Of Certified Public Accountants), 2014, August 18, American Institute Of Certified Public Accountants. Peer Review Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Accounting Hall Of Fame: Abraham J. Briloff, Remarks, Citation & Response, Atlanta, Georgia, August 4, 2014, American Accounting Association Aug 2014

Accounting Hall Of Fame: Abraham J. Briloff, Remarks, Citation & Response, Atlanta, Georgia, August 4, 2014, American Accounting Association

Accounting Hall of Fame Brochures

No abstract provided.


Accounting Hall Of Fame: William R. Kinney, Jr., Remarks, Citation & Response, Atlanta, Georgia, August 4, 2014, American Accounting Association Aug 2014

Accounting Hall Of Fame: William R. Kinney, Jr., Remarks, Citation & Response, Atlanta, Georgia, August 4, 2014, American Accounting Association

Accounting Hall of Fame Brochures

No abstract provided.


Life And Health Insurance Entities, August 1, 2014; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa) Aug 2014

Life And Health Insurance Entities, August 1, 2014; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Auditing Standards Board (Asb) Meeting, July 22- 24, 2014, Montreal, Quebec; Highlights (Asb) Meeting, July 22- 24, 2014, American Institute Of Certified Public Accountants. Auditing Standards Board Jul 2014

Auditing Standards Board (Asb) Meeting, July 22- 24, 2014, Montreal, Quebec; Highlights (Asb) Meeting, July 22- 24, 2014, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Auditing Standards Board (Asb), July 22-24, 2014, Meeting Agenda, Montreal, Quebec, American Institute Of Certified Public Accountants. Auditing Standards Board Jul 2014

Auditing Standards Board (Asb), July 22-24, 2014, Meeting Agenda, Montreal, Quebec, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Amendment To Statement On Auditing Standards No. 122 Section 920, Letters For Underwriters And Certain Other Requesting Parties, As Amended; Statement On Auditing Standards No. 129, American Institute Of Certified Public Accountants. Auditing Standards Board Jul 2014

Amendment To Statement On Auditing Standards No. 122 Section 920, Letters For Underwriters And Certain Other Requesting Parties, As Amended; Statement On Auditing Standards No. 129, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

No abstract provided.


Depository And Lending Institutions: Banks And Savings Institutions, Credit Unions, Finance Companies And Mortgage Companies, With Conforming Changes As Of July 1, 2014; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa) Jul 2014

Depository And Lending Institutions: Banks And Savings Institutions, Credit Unions, Finance Companies And Mortgage Companies, With Conforming Changes As Of July 1, 2014; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Comment Letters On Proposed Changes To The Aicpa Standards For Performing And Reporting On Peer Reviews: Reporting On Engagement Reviews, May 20, 2014, American Institute Of Certified Public Accountants. Peer Review Board Jun 2014

Comment Letters On Proposed Changes To The Aicpa Standards For Performing And Reporting On Peer Reviews: Reporting On Engagement Reviews, May 20, 2014, American Institute Of Certified Public Accountants. Peer Review Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Breach Of Independence Interpretation, Proposed Interpretation Of The Aicpa Professional Ethics Division, June 16, 2014, Comments Are Requested By September 16, 2014; Exposure Draft (American Institute Of Certified Public Accountants), 2014, June 16, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Jun 2014

Breach Of Independence Interpretation, Proposed Interpretation Of The Aicpa Professional Ethics Division, June 16, 2014, Comments Are Requested By September 16, 2014; Exposure Draft (American Institute Of Certified Public Accountants), 2014, June 16, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Aicpa Audit And Accounting Manual As Of June 1, 2014 : Nonauthoritative Technical Practice Aid, American Institute Of Certified Public Accountants (Aicpa) Jun 2014

Aicpa Audit And Accounting Manual As Of June 1, 2014 : Nonauthoritative Technical Practice Aid, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Aicpa Technical Practice Aids As Of June 1, 2014, American Institute Of Certified Public Accountants (Aicpa) Jun 2014

Aicpa Technical Practice Aids As Of June 1, 2014, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Aicpa Professional Standards As Of June 1, 2014, Volume 2: Accounting And Review Services, Code Of Professional Conduct, Bylaws, Valuation Services, Consulting Services, Quality Control, Peer Review, Tax Services, Personal Financial Planning, Continuing Professional Education, American Institute Of Certified Public Accountants (Aicpa) Jun 2014

Aicpa Professional Standards As Of June 1, 2014, Volume 2: Accounting And Review Services, Code Of Professional Conduct, Bylaws, Valuation Services, Consulting Services, Quality Control, Peer Review, Tax Services, Personal Financial Planning, Continuing Professional Education, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.


Aicpa Professional Standards As Of June 1, 2014, Volume 1: U.S. Auditing Standards-Aicpa (Clarified), Attestation Standards, American Institute Of Certified Public Accountants (Aicpa) Jun 2014

Aicpa Professional Standards As Of June 1, 2014, Volume 1: U.S. Auditing Standards-Aicpa (Clarified), Attestation Standards, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.