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Articles 3661 - 3690 of 33426
Full-Text Articles in Accounting
Accounting Historians Journal, 2012, Vol. 39, No. 1 [Whole Issue]
Accounting Historians Journal, 2012, Vol. 39, No. 1 [Whole Issue]
Accounting Historians Journal
June issue
Old Du Pont Company's Accounting System Lasting A Hundred Years: An Overlooked Accounting System, Daijiro Fujimura
Old Du Pont Company's Accounting System Lasting A Hundred Years: An Overlooked Accounting System, Daijiro Fujimura
Accounting Historians Journal
Accounting historians have not yet realized that there existed another complete accounting system before the formation of the modern accounting system of today which Johnson and Kaplan's Relevance Lost characterizes by the integration of cost and financial accounts supported by inventory costing. In that earlier accounting system, cost and profit calculations were made in a past particular ledger account or accounts, namely trading account(s), where accounting practices opposed to inventory costing and integration were used. The historical existence of that accounting system is overlooked by accounting historians. The example of the old Du Pont Company (DPC) this paper presents will …
Examining Frank Adair Jr. As An African American Cpa Pioneer: A Historical Note, Keith Hollingsworth
Examining Frank Adair Jr. As An African American Cpa Pioneer: A Historical Note, Keith Hollingsworth
Accounting Historians Journal
In 1932, Frank Adair Jr. achieved his Certified Public Accountant (CPA) status as the sixth African American CPA in the US and only the second in the Deep South. Although his active professional career was brief (5 years), it typifies not only the difficulty experienced by an African American achieving this designation in the Jim Crow South, but also the factors that were necessary for such an achievement to occur in that time period. First, Adair Jr. practiced in a dynamic and vibrant segregated business community. Second, he was educated at a black college. An African American who wanted to …
Academy Of Accounting Historians: Application For 2013 Membership; Application For 2013 Membership, Academy Of Accounting Historians
Academy Of Accounting Historians: Application For 2013 Membership; Application For 2013 Membership, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Accounting Historians Journal, 2012, Vol. 39, No. 2 [Whole Issue]
Accounting Historians Journal, 2012, Vol. 39, No. 2 [Whole Issue]
Accounting Historians Journal
December issue
Accounting Trends & Techniques, Employee Benefit Plans : Financial Statement Reporting And Disclosure Practices, American Institute Of Certified Public Accountants (Aicpa)
Accounting Trends & Techniques, Employee Benefit Plans : Financial Statement Reporting And Disclosure Practices, American Institute Of Certified Public Accountants (Aicpa)
Accounting Trends and Techniques
No abstract provided.
Cpa Client Tax Letter, January/February/March 2012, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Tax Letter, January/February/March 2012, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
U.S. Gaap Financial Statements: 66th Annual Survey 2012 Edition, American Institute Of Certified Public Accountants (Aicpa)
U.S. Gaap Financial Statements: 66th Annual Survey 2012 Edition, American Institute Of Certified Public Accountants (Aicpa)
Accounting Trends and Techniques
No abstract provided.
35th Accounting Faculty Directory, 2012-2013, James R. Hasselback, Mary Ball Washington
35th Accounting Faculty Directory, 2012-2013, James R. Hasselback, Mary Ball Washington
Individual and Corporate Publications
No abstract provided.
Compilation And Review Developments - 2012/13; Compilation And Review Alert; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Compilation And Review Developments - 2012/13; Compilation And Review Alert; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Government Auditing Standards And Circular A-133 Developments - 2012; Audit Risk Alert, American Institute Of Certified Public Accountants (Aicpa)
Government Auditing Standards And Circular A-133 Developments - 2012; Audit Risk Alert, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Information Security In The Age Of Cloud Computing, James Eric Sims
Information Security In The Age Of Cloud Computing, James Eric Sims
Electronic Theses and Dissertations
Information security has been a particularly hot topic since the enhanced internal control requirements of Sarbanes-Oxley (SOX) were introduced in 2002. At about this same time, cloud computing started its explosive growth. Outsourcing of mission-critical functions has always been a gamble for managers, but the advantages of cloud computing are too tempting to ignore. However, the move to cloud computing could prove very costly for a business if the implementation were to fail. When making the decision to outsource critical functions, managers look to accountants to provide assurance that their data and transactions will be secure and that emergency procedures …
A Longitudinal Analysis Of Changes In Accounting Curriculum Requirements Since The Perry Commission Report, William Homer Black
A Longitudinal Analysis Of Changes In Accounting Curriculum Requirements Since The Perry Commission Report, William Homer Black
Electronic Theses and Dissertations
This dissertation develops a consistent structure that documents the state of undergraduate and graduate accounting education in the United States and how it has changed from the 1960s to the present. It includes a literature review that summarizes major developments affecting accounting education to provide a historical context relevant to current efforts to accomplish educational change. The analysis identifies patterns in educational requirements and compiles information that may instruct educational policy discussions. It considers the recommendations of the Beamer Committee, policy statements of the AICPA, and the influences of accounting accreditation and the move to 150-hour educational requirements. In combination, …
The 50th Anniversary Of Reits: A Triple Case Study With Financial Analysis, Barbara Sumrall White
The 50th Anniversary Of Reits: A Triple Case Study With Financial Analysis, Barbara Sumrall White
Electronic Theses and Dissertations
On September 14th, 2010, the REIT industry celebrated its 50th Anniversary. Only three REITs that were there in the beginning still exist today: Washington Real Estate Investment Trust, Pennsylvania Real Estate Investment Trust, and Winthrop Realty Trust (formerly known as First Union Real Estate Equity and Mortgage Investments). This study provides a historical recap of the first fifty years of the REIT industry with a review of its rules and underlying tax legislation. In addition, it provides a historical review of the three successful companies that have been in the industry throughout its entire existence. Quantitative analysis was performed through …
Trust And Trustworthiness In The Executive Compensation Policy Required By The Dodd-Frank Act: An Experimental Study, Dana L. Hart
Trust And Trustworthiness In The Executive Compensation Policy Required By The Dodd-Frank Act: An Experimental Study, Dana L. Hart
Electronic Theses and Dissertations
As a result of failing financial markets, rampant managerial abuse of shareholder return through grossly unfair compensation packages and shareholder outrage at corporate governance apathy, Congress passed the Dodd-Frank Wall Street Reform and Consumer Protection Act in July of 2010. Two major provisions contained within the Dodd-Frank legislation are say-on-pay and clawbacks of bonus compensation. This research utilizes a trust game and experimental economics methodologies to test the relative influence of say on pay and clawbacks of bonus compensation on shareholder trust and manager trustworthiness. Results show that shareholders are more likely to participate in the investment process if they …
Unlocking The Mystery Of Health Care Planning For Retirement, Jamers Sullivan
Unlocking The Mystery Of Health Care Planning For Retirement, Jamers Sullivan
Guides, Handbooks and Manuals
No abstract provided.
Strategy And Risk Management : An Integrated Practical Approach, Ron Rael
Strategy And Risk Management : An Integrated Practical Approach, Ron Rael
Guides, Handbooks and Manuals
No abstract provided.
Smart Risk Management : A Guide To Identifying And Calibrating Business Risks, Ron Rael
Smart Risk Management : A Guide To Identifying And Calibrating Business Risks, Ron Rael
Guides, Handbooks and Manuals
No abstract provided.
Regarding Women’S Advancement In Public Accounting And Business, Adapted From Research On Women’S Advancement In Accounting: Chronology Of Key Research Findings, Louise E. Single
Regarding Women’S Advancement In Public Accounting And Business, Adapted From Research On Women’S Advancement In Accounting: Chronology Of Key Research Findings, Louise E. Single
Guides, Handbooks and Manuals
No abstract provided.
Cpa’S Guide To Investment Advisory Business Models: Have You Crossed The Line When Providing Investment Advice?, Dinsmore & Shohl
Cpa’S Guide To Investment Advisory Business Models: Have You Crossed The Line When Providing Investment Advice?, Dinsmore & Shohl
Guides, Handbooks and Manuals
No abstract provided.
Cpe Direct, January-March 2012, American Institute Of Certified Public Accountants (Aicpa)
Cpe Direct, January-March 2012, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
2011 Yellow Book: Independence - Nonaudit Services Documentation Practice Aid, Pak-Aims (American Institute Of Management Sciences)
2011 Yellow Book: Independence - Nonaudit Services Documentation Practice Aid, Pak-Aims (American Institute Of Management Sciences)
Guides, Handbooks and Manuals
No abstract provided.
Common Fraud : A Guide To Thwarting The Top Ten Schemes, Glenn L. Helms
Common Fraud : A Guide To Thwarting The Top Ten Schemes, Glenn L. Helms
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.
Esops : Savvy Strategy For Tax Management, Succession, And Continuity, Scott D. Miller
Esops : Savvy Strategy For Tax Management, Succession, And Continuity, Scott D. Miller
Guides, Handbooks and Manuals
No abstract provided.
On Your Own! : How To Start Your Own Cpa Firm, Brannon Poe
On Your Own! : How To Start Your Own Cpa Firm, Brannon Poe
Guides, Handbooks and Manuals
No abstract provided.
Leading An Accounting Firm : The Pyramid Of Success, Troy Waugh
Leading An Accounting Firm : The Pyramid Of Success, Troy Waugh
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Technical Practice Aids As Of June 1, 2012, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Technical Practice Aids As Of June 1, 2012, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Sid Kess Approach : 60 Years Of Best Practices In Tax, Education, Careers And Life, James Carberry, Sidney Kess
Sid Kess Approach : 60 Years Of Best Practices In Tax, Education, Careers And Life, James Carberry, Sidney Kess
Guides, Handbooks and Manuals
No abstract provided.
White Collar Crime : Core Concepts For Consultants And Expert Witnesses, Debra K. Thompson, Randal A. Wolverton
White Collar Crime : Core Concepts For Consultants And Expert Witnesses, Debra K. Thompson, Randal A. Wolverton
Guides, Handbooks and Manuals
No abstract provided.