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Articles 3331 - 3360 of 33426
Full-Text Articles in Accounting
Ole Miss Accountant – 2014, University Of Mississippi. School Of Accountancy
Ole Miss Accountant – 2014, University Of Mississippi. School Of Accountancy
Ole Miss Accountant
Cover story: KPMG establishes Chair of Accountancy
Academy Of Accounting Historians: Application For 2014 Membership; Application For 2014 Membership; Contents [2014, Vol. 41, No. 1];, Academy Of Accounting Historians
Academy Of Accounting Historians: Application For 2014 Membership; Application For 2014 Membership; Contents [2014, Vol. 41, No. 1];, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Accounting Historians Journal, 2014, Vol. 41, No. 1 [Whole Issue]
Accounting Historians Journal, 2014, Vol. 41, No. 1 [Whole Issue]
Accounting Historians Journal
June issue
Employee Benefit Plans : Best Practices In Presentation And Disclosure; Accounting Trends & Techniques, American Institute Of Certified Public Accountants (Aicpa)
Employee Benefit Plans : Best Practices In Presentation And Disclosure; Accounting Trends & Techniques, American Institute Of Certified Public Accountants (Aicpa)
Accounting Trends and Techniques
No abstract provided.
Crisis And Fair Values: Echoes Of Early Twentieth Century Debates?, Garen Markarian
Crisis And Fair Values: Echoes Of Early Twentieth Century Debates?, Garen Markarian
Accounting Historians Journal
The recent global financial crisis has led to extensive criticism of the role of accounting and its use of fair value measurement in causing and spreading the crisis. This paper argues that the debate surrounding fair value vs. historic cost, and relevance versus reliability, is nothing new; it was at the center of early accounting discussions in the AAA (especially by A.C. Littleton and W.A. Paton), the AICPA (especially G.O. May), and the SEC. Although prominent accounting scholars and practitioners in postdepression 1929 focused on the use of historic cost, the paper discusses the decision of the IASB/FASB to move …
Contents [2014, Vol. 41, No. 1]; Statement Of Policy [2014, Vol. 41, No. 1]; Guide For Manuscript Submission [2014, Vol. 41, No. 1]; Ethical Code Of Conduct For The Accounting Historians Journal [2014, Vol. 41, No. 1];, Academy Of Accounting Historians
Contents [2014, Vol. 41, No. 1]; Statement Of Policy [2014, Vol. 41, No. 1]; Guide For Manuscript Submission [2014, Vol. 41, No. 1]; Ethical Code Of Conduct For The Accounting Historians Journal [2014, Vol. 41, No. 1];, Academy Of Accounting Historians
Accounting Historians Journal
The prefatory matter includes: List of the Academy officers and trustees, editorial staff and board, issue cover page, the table of contents, Statement of Policy, Guide for Submitting Manuscripts,Ethical Code of Conduct for the Accounting Historians Journal.
Accounting History As A Local Discipline: The Case Of The Italian-Speaking Literature (1869-2008), Valerio Antonelli, Raffaele D'Alessio
Accounting History As A Local Discipline: The Case Of The Italian-Speaking Literature (1869-2008), Valerio Antonelli, Raffaele D'Alessio
Accounting Historians Journal
The aim of the paper is to demonstrate how Italian-language accounting history was one example of a local accounting discipline. For this purpose, we reviewed all historical publications edited from 1869 to 2008 and conducted an in-depth analysis on the database we built. Evidence about authorships, dates of publication, publication forms, periods of study, issues and approaches, were collected. The results show many changes in the publishing patterns of accounting history research. We also explore how the schools of accounting thought, the assessment of historical research in the recruitment system, the stimuli and opportunities coming from the Italian Society of …
Preparing An Accounting Professional: The Articles Of Clerkship (1892-1897) Of George Oliver May, Dale L. Flesher, Gary John Previts
Preparing An Accounting Professional: The Articles Of Clerkship (1892-1897) Of George Oliver May, Dale L. Flesher, Gary John Previts
Accounting Historians Journal
George O. May, one of, if not the leading spokesman for the American Institute of CPAs for most of his lifetime, was the product of British education and an articled clerkship. This paper reviews the features and information about May's clerkship (indentureship) articles, including aspects of what is now called professional responsibility. Also mentioned are selected highlights and sources related to his career in public accounting, including his cameo role at the 1904 World Congress of Accountants in St. Louis where he participated with prominent leaders of the emerging United States CPA community, including Staub, Sterrett, Montgomery, and Sells, as …
Historical Evolution Of The Balance Sheet In The People's Republic Of China, Shizhong Yang, Ruining Yang, Z. Jun Lin
Historical Evolution Of The Balance Sheet In The People's Republic Of China, Shizhong Yang, Ruining Yang, Z. Jun Lin
Accounting Historians Journal
This paper exhibits the historical evolution of the balance sheet in the People's Republic of China. In particular, we examine three major changes in the balance sheet (which reports the financial position of an economic or business entity) since the founding of the new China in 1949 and the political, social and economic changes during this period. The content, structure and presentation of the balance sheet (or alternative forms of the statement in use) are illustrated. The political and economic factors driving its evolution are analyzed to assist readers in understanding the rapid changes in Chinese accounting over the last …
U.S. Gaap Financial Statements Best Practices In Presentation And Disclosure, 2014/15, 68th Edition; Accounting Trends & Techniques, American Institute Of Certified Public Accountants (Aicpa)
U.S. Gaap Financial Statements Best Practices In Presentation And Disclosure, 2014/15, 68th Edition; Accounting Trends & Techniques, American Institute Of Certified Public Accountants (Aicpa)
Accounting Trends and Techniques
No abstract provided.
The Role Of Independence In The Effectiveness Of Continuous Auditing, Dereck D. Barr
The Role Of Independence In The Effectiveness Of Continuous Auditing, Dereck D. Barr
Electronic Theses and Dissertations
In this study, I examine whether and how the frequency of internal audits (continuous vs. periodic), functional independence (separate vs. combined internal audit assurance and consulting functions), and the type of earnings management (accrual-based vs. real) affect internal auditors' perception of the likelihood managers will manipulate earnings. I find that earnings management is less likely when the internal audit function uses continuous auditing, regardless of the level of independence. However, the effect of independence is context-dependent such that internal auditors expect that real (accrual-based) earnings management is less likely when the internal audit function is independent (not independent), regardless of …
Aicpa Annual Report, 2013-2014; Powering Cpas, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Annual Report, 2013-2014; Powering Cpas, American Institute Of Certified Public Accountants (Aicpa)
AICPA Annual Reports
No abstract provided.
Directory Of Accounting Faculty, Academic Year 2014-2015, 37th Edition, James R. Hasselback
Directory Of Accounting Faculty, Academic Year 2014-2015, 37th Edition, James R. Hasselback
Individual and Corporate Publications
No abstract provided.
Aicpa Audit Committee Toolkit. Public Companies, American Institute Of Certified Public Accountants. Audit Committee Effectiveness Center
Aicpa Audit Committee Toolkit. Public Companies, American Institute Of Certified Public Accountants. Audit Committee Effectiveness Center
Guides, Handbooks and Manuals
No abstract provided.
Managing Your Tax Season, Edward Mendlowitz
Managing Your Tax Season, Edward Mendlowitz
Guides, Handbooks and Manuals
No abstract provided.
Bill What You're Worth, David W. Cottle
Bill What You're Worth, David W. Cottle
Guides, Handbooks and Manuals
No abstract provided.
Enterprise Risk Management : Guidance For Practical Implementation And Assessment, American Institute Of Certified Public Accountants (Aicpa)
Enterprise Risk Management : Guidance For Practical Implementation And Assessment, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Adviser's Guide To Social Security: Unlocking The Mystery Of Retirement Planning, Theodore J. Sarenski, Elaine Floyd
Adviser's Guide To Social Security: Unlocking The Mystery Of Retirement Planning, Theodore J. Sarenski, Elaine Floyd
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Audit Committee Toolkit : Private Companies, American Institute Of Certified Public Accountants. Audit Committee Effectiveness Center In Cooperation With Cna
Aicpa Audit Committee Toolkit : Private Companies, American Institute Of Certified Public Accountants. Audit Committee Effectiveness Center In Cooperation With Cna
Guides, Handbooks and Manuals
No abstract provided.
Budgeting, Planning And Forecasting In Uncertain Times, Michael Coveney, Gary Cokins
Budgeting, Planning And Forecasting In Uncertain Times, Michael Coveney, Gary Cokins
Guides, Handbooks and Manuals
No abstract provided.
Securing The Future: Volume 1. Building Your Firm's Succession Plan, William L. Reeb, Dominic Cingoranelli
Securing The Future: Volume 1. Building Your Firm's Succession Plan, William L. Reeb, Dominic Cingoranelli
Guides, Handbooks and Manuals
No abstract provided.
Change Management For Finance And Accounting Professionals, Ronald Rael
Change Management For Finance And Accounting Professionals, Ronald Rael
Guides, Handbooks and Manuals
No abstract provided.
Cpa Firm Mergers And Acquisitions : How To Buy A Firm, How To Sell A Firm, And How To Make The Best Deal, Joel L. Sinkin, Terrence E. Putney
Cpa Firm Mergers And Acquisitions : How To Buy A Firm, How To Sell A Firm, And How To Make The Best Deal, Joel L. Sinkin, Terrence E. Putney
Guides, Handbooks and Manuals
No abstract provided.
Securing The Future: Volume 2. Implementing Your Firm's Succession Plan, William L. Reeb, Dominic Cingoranelli
Securing The Future: Volume 2. Implementing Your Firm's Succession Plan, William L. Reeb, Dominic Cingoranelli
Guides, Handbooks and Manuals
No abstract provided.
Controller As Business Manager, James Lindell
Controller As Business Manager, James Lindell
Guides, Handbooks and Manuals
No abstract provided.
Preparing For The New Standards In Personal Financial Planning, Clark M. Blackman Ii, Dirk Edwards
Preparing For The New Standards In Personal Financial Planning, Clark M. Blackman Ii, Dirk Edwards
Guides, Handbooks and Manuals
This sample article is for use by CPA state societies to help members prepare to implement the Statement on Standards in PFP Services in practice.
When Does The Aicpa Statement On Standards In Personal Financial Planning Services No. 1 Apply To A Member?, American Institute Of Certified Public Accountants. Personal Financial Planning Section
When Does The Aicpa Statement On Standards In Personal Financial Planning Services No. 1 Apply To A Member?, American Institute Of Certified Public Accountants. Personal Financial Planning Section
Guides, Handbooks and Manuals
No abstract provided.
Corporate Strategy And Its Use In Solving Issues In The Accounting Field Of The Financial Services Industry, Clark Lisa
Corporate Strategy And Its Use In Solving Issues In The Accounting Field Of The Financial Services Industry, Clark Lisa
Honors Theses
No abstract provided.
Financial Reporting In Division I College Athletics, Anish Sharma
Financial Reporting In Division I College Athletics, Anish Sharma
Honors Theses
The purpose of this study is to determine whether financial reporting standards used in Division I college athletics are comparable, consistent, and complete. The study compares the principles that athletics departments must use in adherence to the Department of Education's Equity in Athletics Disclosure Act (EADA) report with the principles that athletics departments must also use in the National Collegiate Athletic Association (NCAA) report. Additionally, the two reporting standards will be compared to the conceptual framework of Generally Accepted Accounting Principles (GAAP). Through surveys from Division I athletics departments throughout the country, interviews, and financial databases, the study aims to …
An Examination Of The Stockholder Response To Corporate Religiosity And Religiosity's Effects On Operational And Financial Reporting Quality, Katrina Marie Briscoe
An Examination Of The Stockholder Response To Corporate Religiosity And Religiosity's Effects On Operational And Financial Reporting Quality, Katrina Marie Briscoe
Honors Theses
Religion has been shown to influence decision makers at both the individual and business level. In this paper, I examine the stockholder response to corporate religiosity and religiosity's effects on operational and financial reporting quality. Industry adjusted return on assets and industry adjusted accruals are my measures for operational and financial reporting quality, respectively. Using religiosity data from Dyreng, Mayew, and Williams, I evaluate the 1999 and 2006 mean stock returns by degree of religiosity and return on assets and by degree of religiosity and accruals earnings management. I find that stockholders favor the least religious companies with the highest …