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Articles 4051 - 4080 of 33426

Full-Text Articles in Accounting

Financial Reporting In 1920: The Case Of Industrial Companies;, Jeffrey J. Archambault, Marie E. Archambault Jan 2010

Financial Reporting In 1920: The Case Of Industrial Companies;, Jeffrey J. Archambault, Marie E. Archambault

Accounting Historians Journal

This study uses the 1920 Moody's Analysis of Industrial Investments to assess the extent of financial reporting by U.S. industrial companies. The reporting of an income statement and a balance sheet, as well as the amount of disclosure in both of these statements, is examined empirically to determine which economic factors influence this reporting. The results show that corporate-governance, operating, and financing factors all significantly influence the reporting of financial statements and the extent of disclosure within those statements. However, the significant factors vary across the two financial statements and the two decisions considered (reporting a particular statement and the …


Accounting Historians Journal, 2010, Vol. 37, No. 2 [Whole Issue] Jan 2010

Accounting Historians Journal, 2010, Vol. 37, No. 2 [Whole Issue]

Accounting Historians Journal

December issue


Ifrs Accounting Trends And Techniques, American Institute Of Certified Public Accountants (Aicpa) Jan 2010

Ifrs Accounting Trends And Techniques, American Institute Of Certified Public Accountants (Aicpa)

Accounting Trends and Techniques

No abstract provided.


Accounting Trends & Techniques, Employee Benefit Plans : Financial Statement Reporting And Disclosure Practices, American Institute Of Certified Public Accountants (Aicpa) Jan 2010

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.


Audit Committee Members’ And Managers’ Financial Incentives And The Materiality Of Financial Statement Misstatements, Marsha B. Keune, Karla M. Johnstone Jan 2010

Audit Committee Members’ And Managers’ Financial Incentives And The Materiality Of Financial Statement Misstatements, Marsha B. Keune, Karla M. Johnstone

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Principles-Based Versus Rules-Based Accounting Standards: The Influence Of Standard Precision And Audit Committee Strength On Financial Reporting Decisions, Christopher P. Agoglia, Timothy S. Doupnik, George T. Tsakumis Jan 2010

Principles-Based Versus Rules-Based Accounting Standards: The Influence Of Standard Precision And Audit Committee Strength On Financial Reporting Decisions, Christopher P. Agoglia, Timothy S. Doupnik, George T. Tsakumis

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


When Is Trusted Advice Not Trustworthy? How Affiliation And Advice Quality Influence Auditors’ Evaluation And Use Of Advice, Kathryn Kadous, Justin Leiby, Mark E. Peecher Jan 2010

When Is Trusted Advice Not Trustworthy? How Affiliation And Advice Quality Influence Auditors’ Evaluation And Use Of Advice, Kathryn Kadous, Justin Leiby, Mark E. Peecher

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Review And Model Of Auditor Judgments In Fraud-Related Planning Tasks, Jacqueline Hammersley Jan 2010

Review And Model Of Auditor Judgments In Fraud-Related Planning Tasks, Jacqueline Hammersley

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Audit Partners Panel Discussion: How Are We Dealing With The Increased Level Of Judgment?, Hal Zeidman, Brian Richson, Leroy Dennis, Bill Messier Jan 2010

Audit Partners Panel Discussion: How Are We Dealing With The Increased Level Of Judgment?, Hal Zeidman, Brian Richson, Leroy Dennis, Bill Messier

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Importance Of Auditor Judgment In Improving Audit Quality, W. Robert Knechel Jan 2010

Importance Of Auditor Judgment In Improving Audit Quality, W. Robert Knechel

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Cpa Expert 2010 Winter, American Institute Of Certified Public Accountants (Aicpa) Jan 2010

Cpa Expert 2010 Winter, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Bulletin, January 2010, American Institute Of Certified Public Accountants (Aicpa) Jan 2010

Cpa Client Bulletin, January 2010, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Not-For-Profit Entities : Accounting Trends & Techniques : Financial Statement Reporting And Disclosure Practices, American Institute Of Certified Public Accountants (Aicpa) Jan 2010

Not-For-Profit Entities : Accounting Trends & Techniques : Financial Statement Reporting And Disclosure Practices, American Institute Of Certified Public Accountants (Aicpa)

Accounting Trends and Techniques

No abstract provided.


On His Majesty's Secret Service: Accounting For The Secret Service In A Time Of National Peril 1782-1806;, Warwick Funnell Jan 2010

On His Majesty's Secret Service: Accounting For The Secret Service In A Time Of National Peril 1782-1806;, Warwick Funnell

Accounting Historians Journal

Reforms to the civil list in the late 18th century in England sought to deny the Crown opportunities to use its civil-list funds and sinecures to buy influence in Parliament and, thereby, diminish constitutional protections for liberty. Among the most important reforms were tighter accounting requirements for civil-list spending, including that for the secret services. The unique nature and purpose of the home and foreign secret services, which were the responsibility of the Crown and paid from civil-service funds, resulted in accounting controls which depended upon additional measures to provide Parliament with greater control over spending and enhanced accountability. These …


Center For Audit Quality Panel Discussion: What We Observe Happening In The New Environment, William Ezzell, Randy Fletchall, Cindy Fornelli Jan 2010

Center For Audit Quality Panel Discussion: What We Observe Happening In The New Environment, William Ezzell, Randy Fletchall, Cindy Fornelli

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Effects Of Uncertainty And Disclosure On Auditors’ Fair Value Materiality Decisions, Jeremy .B. Griffin Jan 2010

Effects Of Uncertainty And Disclosure On Auditors’ Fair Value Materiality Decisions, Jeremy .B. Griffin

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Auditing Symposium Xx, Proceedings Of The 2010 Deloitte/University Of Kansas Symposium On Auditing Problems, James A. Heintz Jan 2010

Auditing Symposium Xx, Proceedings Of The 2010 Deloitte/University Of Kansas Symposium On Auditing Problems, James A. Heintz

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Required Supplementary Information; Statement On Auditing Standards, 120, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2010

Required Supplementary Information; Statement On Auditing Standards, 120, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

No abstract provided.


Auditing Revenue In Certain Industries, With Conforming Changes As Of March 1, 2010; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Auditing Revenue Steering Task Force Jan 2010

Auditing Revenue In Certain Industries, With Conforming Changes As Of March 1, 2010; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Auditing Revenue Steering Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Real Estate And Construction Industry Developments - 20010/11; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa) Jan 2010

Real Estate And Construction Industry Developments - 20010/11; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Not-For-Profit Entities Industry Developments - 2010; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa) Jan 2010

Not-For-Profit Entities Industry Developments - 2010; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Current Economic Instability : Accounting Issues And Risks For Financial Management And Reporting - 2010; Financial Reporting Alert, American Institute Of Certified Public Accountants (Aicpa) Jan 2010

Current Economic Instability : Accounting Issues And Risks For Financial Management And Reporting - 2010; Financial Reporting Alert, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


The Economic Impact Of The Gulf Opportunity Zone Act Of 2005, Randall B. Bunker Jan 2010

The Economic Impact Of The Gulf Opportunity Zone Act Of 2005, Randall B. Bunker

Electronic Theses and Dissertations

The economic impact of the gulf opportunity zone act of 2005 politicians utilize tax policy investment incentives to foster economic growth and stimulate investment. On December 21, 2005, president bush signed the gulf opportunity zone act of 2005, otherwise known as the go zone act. The go zone act provided tax incentives to stimulate economic growth and assist in the recovery and rebuilding efforts. This research evaluates the economic impact of tax policy investment incentives provided by the go zone act of 2005. Congress continues to use tax incentives to stimulate economic growth even though empirical research on the impact …


The Accounting Profession Goes To War: Accounting Contributions To World War Ii, Mark Ernest Jobe Jan 2010

The Accounting Profession Goes To War: Accounting Contributions To World War Ii, Mark Ernest Jobe

Electronic Theses and Dissertations

the World War II era ushered in a period of dynamic upheaval in American society. To safely navigate the stormy seas of commerce and governance, men of integrity, ability, and leadership were essential. Time and again, the nation turned to accountants to chart the proper course. And the accounting profession responded to the war and all its concomitant demands in a most splendid fashion. While the accounting profession was actively engaged in promoting the war effort, the war was exerting its own influences by shaping the duties, demands, and prestige of the accounting profession. The profession responded to the war …


Managing Your Tax Season, Edward Mendlowitz Jan 2010

Managing Your Tax Season, Edward Mendlowitz

Guides, Handbooks and Manuals

No abstract provided.


Securing The Future : Taking Succession To The Next Level, William L. Reeb Jan 2010

Securing The Future : Taking Succession To The Next Level, William L. Reeb

Guides, Handbooks and Manuals

No abstract provided.


Financial Reporting Whitepaper: The Aicpa's Guide To Clarified And Converged Standards For Auditing And Quality Control, American Institute Of Certified Public Accountants (Aicpa) Jan 2010

Financial Reporting Whitepaper: The Aicpa's Guide To Clarified And Converged Standards For Auditing And Quality Control, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Members In Business And Industry Guide To Understanding Internal Control And Internal Control Services For Smaller Entities, American Institute Of Certified Public Accountants (Aicpa) Jan 2010

Members In Business And Industry Guide To Understanding Internal Control And Internal Control Services For Smaller Entities, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Assessing And Responding To Audit Risk In A Financial Statement Audit, Revised Edition As Of October 1, 2009; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Risk Assessment Audit Guide Task Force Jan 2010

Assessing And Responding To Audit Risk In A Financial Statement Audit, Revised Edition As Of October 1, 2009; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Risk Assessment Audit Guide Task Force

Guides, Handbooks and Manuals

No abstract provided.


Aicpa Audit Committee Toolkit : Not-For-Profit Organizations, American Institute Of Certified Public Accountants. Audit Committee Effectiveness Center, Cna Financial Corporation Jan 2010

Aicpa Audit Committee Toolkit : Not-For-Profit Organizations, American Institute Of Certified Public Accountants. Audit Committee Effectiveness Center, Cna Financial Corporation

Guides, Handbooks and Manuals

No abstract provided.