Open Access. Powered by Scholars. Published by Universities.®
- Discipline
-
- Taxation (16491)
- Arts and Humanities (2398)
- Feminist, Gender, and Sexuality Studies (2397)
- Women's Studies (2397)
- Business Administration, Management, and Operations (206)
-
- Management Sciences and Quantitative Methods (201)
- Business Analytics (18)
- Engineering (17)
- Manufacturing (13)
- Mechanical Engineering (13)
- Business Law, Public Responsibility, and Ethics (12)
- Corporate Finance (12)
- Finance and Financial Management (12)
- Social and Behavioral Sciences (6)
- Entrepreneurial and Small Business Operations (5)
- Law (4)
- Marketing (4)
- Business Intelligence (3)
- Economics (3)
- Other Engineering (3)
- Accounting Law (2)
- Advertising and Promotion Management (2)
- Computer-Aided Engineering and Design (2)
- Finance (2)
- International Business (2)
- Public Affairs, Public Policy and Public Administration (2)
- Technology and Innovation (2)
- American Politics (1)
- Keyword
-
- Etc (1695)
- Questions (1199)
- Accounting -- Examinations (1134)
- American Institute of Certified Public Accountants (1094)
- Accounting firms -- Management (889)
-
- Accounting -- Law and Legislation -- Periodicals (883)
- Taxation -- Law and legislation -- United States (808)
- Books -- Reviews (652)
- American Institute of Accountants (620)
- Manuals (605)
- Auditing -- Standards -- United States (419)
- Accounting -- Study and teaching (397)
- Finance (393)
- Accounting -- Periodicals; Tax planning -- Periodicals (382)
- Ross (364)
- Accounting -- Societies (361)
- Etc. (353)
- Accounting -- Bibliography (339)
- Accounting -- Bibliographies (338)
- Accounting -- Vocational guidance (321)
- Auditing (263)
- Income tax -- United States (250)
- Accountants -- Professional ethics (243)
- Accounting -- Law and legislation -- United States -- States (238)
- Accounting -- Standards -- United States (230)
- American Association of Public Accountants (213)
- American Institute of Certified Public Accountants. Auditing Standards Board; Minutes; Auditing -- Standards --United States (210)
- Taxation -- United States (209)
- Touche (205)
- Financial statements (192)
- Publication Year
- Publication
-
- Journal of Accountancy (6656)
- Newsletters (4307)
- Association Sections, Divisions, Boards, Teams (2860)
- Guides, Handbooks and Manuals (2623)
- Woman C.P.A. (2397)
-
- Tax Adviser (2054)
- Haskins and Sells Publications (1783)
- Industry Guides (AAGs), Risk Alerts, and Checklists (1455)
- Exposure Drafts, Comment Letters, and Statements of Position (1068)
- Accounting Historians Notebook (949)
- Touche Ross Publications (911)
- Accounting Historians Journal (892)
- American Institute of Accountants (671)
- AICPA Committees (487)
- AICPA Professional Standards (458)
- Individual and Corporate Publications (442)
- Management Services: A Magazine of Planning, Systems, and Controls (412)
- Federal Publications (398)
- Honors Theses (352)
- AICPA Annual Reports (334)
- Publications of Accounting Associations, Societies, and Institutes (243)
- Accounting Hall of Fame Brochures (241)
- Proceedings of the University of Kansas Symposium on Auditing Problems (226)
- Examinations and Study (203)
- Management Adviser (202)
- State Publications (193)
- Statements on Auditing Standards (180)
- The Pace Student (133)
- Accounting Trends and Techniques (104)
- Issues Papers (58)
- Publication Type
- File Type
Articles 3841 - 3870 of 33426
Full-Text Articles in Accounting
In Defense Of Pacioli, Alan Sangster, Gregory N. Stoner, Patricia Mccarthy
In Defense Of Pacioli, Alan Sangster, Gregory N. Stoner, Patricia Mccarthy
Accounting Historians Journal
This paper responds to Basil Yamey's paper in the December 2010 issue of this journal. In that paper, Professor Yamey contradicts some of the points made in our 2008 paper, also in this journal, in which we conclude that Pacioli's Summa de Arithmetica, Geometria, Proportioni et Proportionalita (1494) was written primarily for merchants and their sons. He does so by attempting to explain why Pacioli's exposition of double-entry bookkeeping, De Computis et Scripturis, was neither an effective reference text for merchants nor a satisfactory school text for their sons. We are unconvinced by Professor Yamey's argument and counter it in …
Two-Currency, Nostro And Vostro Accounts: Historical Notes, 1400-1800, Basil S. Yamey
Two-Currency, Nostro And Vostro Accounts: Historical Notes, 1400-1800, Basil S. Yamey
Accounting Historians Journal
Suppose a merchant in country A has dealings with an agent in country B. The indebtedness between the merchant (principal) and his foreign correspondent (agent) has to be settled in terms of B's currency. Fluctuations in the exchange rate give rise to gains or losses, borne by the merchant. This paper discusses one accounting treatment (in the principal's ledger) of the dealings between domestic principal and foreign agent. It also considers the treatment where the merchant serves as agent for a foreign principal. The discussion is illustrated by references to two 15th century Italian ledgers and to passages in several …
Academy Of Accounting Historians: Application For 2012 Membership; Application For 2012 Membership, Academy Of Accounting Historians
Academy Of Accounting Historians: Application For 2012 Membership; Application For 2012 Membership, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
First External Auditors Of The Hudson's Bay Company, 1866, Gary P. Spraakman
First External Auditors Of The Hudson's Bay Company, 1866, Gary P. Spraakman
Accounting Historians Journal
At the request of shareholders, the Hudson's Bay Company had its financial statements audited for the first time in 1866. Two external auditors were hired, one for the shareholders and one for management. Three inter-related forces led to this decision: (1) most importantly, the company's shareholders demanded audited financial statements, (2) there was emerging in London at the time the capacity and willingness among London accountants to provide external audit services, and (3) the British Parliament passed various acts that required financial statements of companies in other industries to be audited. After a few years, only the management's external auditor …
From Mellmott To Madoff: History In The (Re) Making, Aida Sy, Tony Tinker
From Mellmott To Madoff: History In The (Re) Making, Aida Sy, Tony Tinker
Accounting Historians Journal
No abstract provided.
Accounting Trends And Techniques, 65th Annual Survey 2011 Edition, American Institute Of Certified Public Accountants (Aicpa)
Accounting Trends And Techniques, 65th Annual Survey 2011 Edition, American Institute Of Certified Public Accountants (Aicpa)
Accounting Trends and Techniques
No abstract provided.
Accounting Historians Journal, 2011, Vol. 38, No. 2 [Whole Issue]
Accounting Historians Journal, 2011, Vol. 38, No. 2 [Whole Issue]
Accounting Historians Journal
December issue
Cpa Client Tax Letter, January/February/March 2011, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Tax Letter, January/February/March 2011, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Earnings Management Among Firms During The Pre-Sec Area: A Benford's Law Analysis, Jeffrey J. Archambault, Marie E. Archambault
Earnings Management Among Firms During The Pre-Sec Area: A Benford's Law Analysis, Jeffrey J. Archambault, Marie E. Archambault
Accounting Historians Journal
This paper examines the existence of financial statement manipulation in the U.S. during a time period when many of the current motivations did not exist. The study looks for types of manipulations that would be motivated by the pre-SEC operating environment. To examine this issue, a sample of U.S. firms from the 1915 Moody's Analyses of Investments is divided into industrial firms, railroads, and utilities. The railroad and utility companies faced rate regulation during this time period, providing incentives to manipulate the financial reports so as to maximize the rate received. Industrial firms were not regulated. These companies wanted to …
In Our Opinion… , October 2011, American Institute Of Certified Public Accountants. Audit And Attest Standards Team
In Our Opinion… , October 2011, American Institute Of Certified Public Accountants. Audit And Attest Standards Team
Newsletters
No abstract provided.
In Our Opinion… , March 2011, American Institute Of Certified Public Accountants. Audit And Attest Standards Team
In Our Opinion… , March 2011, American Institute Of Certified Public Accountants. Audit And Attest Standards Team
Newsletters
No abstract provided.
Call For Papers: 13th World Congress Of Accounting Historians, Newcastle Upon Tyne, 17-19 July 2012, Newcastle University. Business School
Call For Papers: 13th World Congress Of Accounting Historians, Newcastle Upon Tyne, 17-19 July 2012, Newcastle University. Business School
Accounting Historians Journal
No abstract provided.
Contents [2011, Vol. 38, No. 2]; Statement Of Policy [2011, Vol. 38, No. 2]; Guide For Manuscript Submission [2011, Vol. 38, No. 2]; Note From The Co-Editors, Academy Of Accounting Historians
Contents [2011, Vol. 38, No. 2]; Statement Of Policy [2011, Vol. 38, No. 2]; Guide For Manuscript Submission [2011, Vol. 38, No. 2]; Note From The Co-Editors, 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, and Note from the Co-Editors.
Call For Papers: 13th World Congress Of Accounting Historians, Newcastle Upon Tyne, 17-19 July 2012, Newcastle University. Business School
Call For Papers: 13th World Congress Of Accounting Historians, Newcastle Upon Tyne, 17-19 July 2012, Newcastle University. Business School
Accounting Historians Journal
No abstract provided.
Veblen's Placebo: Another Historical Perspective On Administrative Evil, Jesse F. Dillard, Linda V. Ruchala
Veblen's Placebo: Another Historical Perspective On Administrative Evil, Jesse F. Dillard, Linda V. Ruchala
Accounting Historians Journal
Thorstein Veblen was a turn of the 20th century American economist concerned with the implications of financial capitalists directing the means of production. Veblen proposed that the rationality of material science as practiced by the production engineers is fundamentally different from the rationality of market capitalism. If this claim is valid, our previous contentions regarding accounting, as a facilitating technology, for administrative evil warrant reconsideration. Veblen's position provides a historical perspective on one dimension of administrative evil that is generally unquestionably accepted, especially within accounting. That is, technology, such as accounting and the related information systems, is amoral, and it …
I Ask The Profession To Stand Still: The Evolution Of American Public Accountancy, 1927-1962, Michael E. Doron
I Ask The Profession To Stand Still: The Evolution Of American Public Accountancy, 1927-1962, Michael E. Doron
Accounting Historians Journal
This paper traces the emergence of the AICPA as an effective national representative of the American profession. Central to this evolution was a broadening of the Institute's outlook to encompass all practicing CPAs and to embrace the benefits of public relations and lobbying. The paper begins with the Wall Street elite that dominated the Institute's predecessor, the AIA, and describes the pressures for reform that culminated in the Securities Acts of 1933 and 1934 and set this evolution in motion. The final section makes use of former AICPA president Marquis Eaton's papers to show how pressure from the Securities and …
Too Young To Have A History? Using Data Analysis Techniques To Reveal Trends And Shifts In The Brief History Of Accounting Information Systems, Frank A. Badua, Ann L. Watkins
Too Young To Have A History? Using Data Analysis Techniques To Reveal Trends And Shifts In The Brief History Of Accounting Information Systems, Frank A. Badua, Ann L. Watkins
Accounting Historians Journal
Using several data-analysis techniques, this paper seeks to construct a brief history of Accounting Information Systems (AIS). In an effort to achieve some degree of comprehensiveness, this paper examines both AIS research and pedagogy. It begins by documenting and classifying topical foci of research papers in the Journal of Information Systems. It then compares the pedagogical emphases of AIS courses as identified in past research. By deploying multiple methods of analysis to identify patterns of hegemony or change in the topics of AIS scholarship and teaching, this paper highlights the use of two data-analysis techniques found to be useful in …
Ifrs Accounting Trends And Techniques, American Institute Of Certified Public Accountants (Aicpa)
Ifrs Accounting Trends And Techniques, American Institute Of Certified Public Accountants (Aicpa)
Accounting Trends and Techniques
No abstract provided.
Revised Applicability Of Statement On Auditing Standards No. 100, Interim Financial Information; Statement On Auditing Standards, 121, American Institute Of Certified Public Accountants. Auditing Standards Board
Revised Applicability Of Statement On Auditing Standards No. 100, Interim Financial Information; Statement On Auditing Standards, 121, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
No abstract provided.
Alert That Restricts The Use Of The Auditor's Written Communication; Statement On Auditing Standards, 125, American Institute Of Certified Public Accountants. Auditing Standards Board
Alert That Restricts The Use Of The Auditor's Written Communication; Statement On Auditing Standards, 125, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
No abstract provided.
Cpa Client Bulletin, January 2011, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, January 2011, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Farmers, Politics, And Accounting: The History Of Standard Values -- An Accounting Convenience Or Political Arithmetic?, Jill J. Hooks, Ross E. Stewart
Farmers, Politics, And Accounting: The History Of Standard Values -- An Accounting Convenience Or Political Arithmetic?, Jill J. Hooks, Ross E. Stewart
Accounting Historians Journal
This paper examines accounting in the social, political, and economic context within which it operates. Specifically, the farming sector in New Zealand provides the context for studying the history of standard-value accounting. This accounting practice emerged with the support of accountants, farmers, and the state as the tax regime in New Zealand slowly moved to an income tax for farmers from 1915. The paper examines how accounting became a practice of political arithmetic, mediating the economic power of the farmers with the rest of the tax base of New Zealand. Standard-value accounting for livestock became a device that represented the …
Directory Of Accounting Faculty, Academic Year 2011-2012, 34th Edition, James R. Hasselback
Directory Of Accounting Faculty, Academic Year 2011-2012, 34th Edition, James R. Hasselback
Individual and Corporate Publications
No abstract provided.
Auditing Revenue In Certain Industries, With Conforming Changes As Of March 1, 2011; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Auditing Revenue In Certain Industries, With Conforming Changes As Of March 1, 2011; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklists And Illustrative Financial Statements : Corporations, December 2011, American Institute Of Certified Public Accountants (Aicpa)
Checklists And Illustrative Financial Statements : Corporations, December 2011, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Real Estate And Construction Industry Developments - 2011/12; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Real Estate And Construction Industry Developments - 2011/12; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Regulations Governing Practice Before The Internal Revenue Service; Treasury Department Circular 230 (Rev. 8-2011), United States. Internal Revenue Service
Regulations Governing Practice Before The Internal Revenue Service; Treasury Department Circular 230 (Rev. 8-2011), United States. Internal Revenue Service
Federal Publications
No abstract provided.
Advisers Guide To S Corporations : Tax Compliance And Planning, Gregory B. Mckeen
Advisers Guide To S Corporations : Tax Compliance And Planning, Gregory B. Mckeen
Guides, Handbooks and Manuals
No abstract provided.
Adviser's Guide To Doing Business With The Irs, Wendy Kravit
Adviser's Guide To Doing Business With The Irs, Wendy Kravit
Guides, Handbooks and Manuals
No abstract provided.
U.S. & International Accounting : Understanding The Differences, Teresa Conover, Frederick D. Niswander
U.S. & International Accounting : Understanding The Differences, Teresa Conover, Frederick D. Niswander
Guides, Handbooks and Manuals
No abstract provided.