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Articles 4711 - 4740 of 33432
Full-Text Articles in Accounting
Codification Of Statements On Auditing Standards (Including Statements On Standards For Attestation Engagements) Numbers 1 To 114, As Of January 1, 2007, American Institute Of Certified Public Accountants (Aicpa)
Codification Of Statements On Auditing Standards (Including Statements On Standards For Attestation Engagements) Numbers 1 To 114, As Of January 1, 2007, American Institute Of Certified Public Accountants (Aicpa)
Statements on Auditing Standards
No abstract provided.
Patterns Of Prejudice: Social Exclusion And Racial Demarcation In Professional Accountancy In Kenya, S. Sian
Patterns Of Prejudice: Social Exclusion And Racial Demarcation In Professional Accountancy In Kenya, S. Sian
Accounting Historians Journal
Racial demarcation and social exclusion were common features in the organization of racially diverse colonial societies. British settlement in colonial Kenya and the import of immigrant workers resulted in the creation of a hierarchical society in which the Europeans enjoyed privileges to the exclusion of the immigrant Asians and the indigenous Africans. This study sets out to show how changes in the organization of this society and commonly held prejudices within it were reflected and even amplified in the organization of the accountancy profession. Drawing from archival and oral history data, the study traces the patterns of participation in accountancy …
Sec Preempts The Accounting Principles Board In 1965: The Classification Of The Deferred Tax Credit Relating To Installment Sales, Stephen A. Zeff
Sec Preempts The Accounting Principles Board In 1965: The Classification Of The Deferred Tax Credit Relating To Installment Sales, Stephen A. Zeff
Accounting Historians Journal
In 1959, the Accounting Principles Board (APB) replaced the Committee on Accounting Procedure because the latter was unable to deal forthrightly with a series of important issues. But during the APB's first half-dozen years, its record of achievement was no more impressive than its predecessor's. The chairman of the Securities and Exchange Commission (SEC), Manuel F. Cohen, criticized the APB's slow pace and unwillingness to tackle difficult issues. This article discusses the circumstances attending the SEC's issuance of an Accounting Series Release in late 1965 to demonstrate forcefully to the APB that, when it is unable to carry out its …
Accounting Trends & Techniques, Employee Benefit Plans : Financial Statement Reporting And Disclosure Practices, 2007, Linda C. Delahanty
Accounting Trends & Techniques, Employee Benefit Plans : Financial Statement Reporting And Disclosure Practices, 2007, Linda C. Delahanty
Accounting Trends and Techniques
No abstract provided.
Elimination Of Certain References To Statements On Auditing Standards And Incorporation Of Appropriate Guidance Into Statements On Standards For Accounting And Review Services;Statement On Standards For Accounting And Review Services 15, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Elimination Of Certain References To Statements On Auditing Standards And Incorporation Of Appropriate Guidance Into Statements On Standards For Accounting And Review Services;Statement On Standards For Accounting And Review Services 15, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
AICPA Committees
No abstract provided.
Aicpa Volunteer Handbook All Committees,Panels, Boards, And Task Forces Year 2006-2007 As Of October 1, 2007, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Volunteer Handbook All Committees,Panels, Boards, And Task Forces Year 2006-2007 As Of October 1, 2007, American Institute Of Certified Public Accountants (Aicpa)
AICPA Committees
No abstract provided.
Directory Of Accounting Faculty, 2007-2008, 32nd Edition, James R. Hasselback
Directory Of Accounting Faculty, 2007-2008, 32nd Edition, James R. Hasselback
Individual and Corporate Publications
No abstract provided.
Guide To Building A Successful Off-Ramping Program, American Institute Of Certified Public Accountants. Work/Life & Women’S Initiatives. Executive Committee
Guide To Building A Successful Off-Ramping Program, American Institute Of Certified Public Accountants. Work/Life & Women’S Initiatives. Executive Committee
Individual and Corporate Publications
No abstract provided.
Checklists And Illustrative Financial Statements For Common Interest Realty Associations: A Financial Accounting And Reporting Practice Aid, December 2006 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Douglas Bowman
Checklists And Illustrative Financial Statements For Common Interest Realty Associations: A Financial Accounting And Reporting Practice Aid, December 2006 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Douglas Bowman
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklists And Illustrative Financial Statements For Defined Benefit Pension Plans : A Financial Accounting And Reporting Practice Aid, May 2007 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Lori West
Checklists And Illustrative Financial Statements For Defined Benefit Pension Plans : A Financial Accounting And Reporting Practice Aid, May 2007 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Lori West
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklist Supplement And Illustrative Financial Statements For Construction Contractors : A Financial Accounting And Reporting Practice Aid, October 2007 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Christopher Cole
Checklist Supplement And Illustrative Financial Statements For Construction Contractors : A Financial Accounting And Reporting Practice Aid, October 2007 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Christopher Cole
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Government Auditing Standards And Circular A-133 Audits, With Conforming Changes As Of May 1, 2007; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Single Audit Working Group
Government Auditing Standards And Circular A-133 Audits, With Conforming Changes As Of May 1, 2007; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Single Audit Working Group
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Health Care Industry Developments - 2007/08; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Health Care Industry Developments - 2007/08; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Practice Guide For Fiduciary (Trust) Accounting: A Guide For Accountants Who Perform Fiduciary Accounting Services, American Institute Of Certified Public Accountants. Tax Division;
Practice Guide For Fiduciary (Trust) Accounting: A Guide For Accountants Who Perform Fiduciary Accounting Services, American Institute Of Certified Public Accountants. Tax Division;
Guides, Handbooks and Manuals
No abstract provided.
Life Cycle Planning : For The Cpa Practice : Practical Strategies And Forms, Martin M. Shenkman
Life Cycle Planning : For The Cpa Practice : Practical Strategies And Forms, Martin M. Shenkman
Guides, Handbooks and Manuals
No abstract provided.
Compensation As A Strategic Asset : The New Paradigm, August J. Aquila, Coral L. Rice
Compensation As A Strategic Asset : The New Paradigm, August J. Aquila, Coral L. Rice
Guides, Handbooks and Manuals
No abstract provided.
Cpa's Guide To Retirement Plans For Small Businesses, Gary S. Lesser
Cpa's Guide To Retirement Plans For Small Businesses, Gary S. Lesser
Guides, Handbooks and Manuals
No abstract provided.
Tax Practice Guides And Checklists 2007, American Institute Of Certified Public Accountants. Tax Section
Tax Practice Guides And Checklists 2007, American Institute Of Certified Public Accountants. Tax Section
Guides, Handbooks and Manuals
No abstract provided.
Dating Of The Auditor's Report And Related Practical Guidance; Practice Alert 07-1, American Institute Of Certified Public Accountants. Professional Issues Task Force
Dating Of The Auditor's Report And Related Practical Guidance; Practice Alert 07-1, American Institute Of Certified Public Accountants. Professional Issues Task Force
Guides, Handbooks and Manuals
No abstract provided.
Iso 9001: Quality Management System Manual, Revision M, 2006-2007 Edition, American Institute Of Certified Public Accountants (Aicpa)
Iso 9001: Quality Management System Manual, Revision M, 2006-2007 Edition, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Establishing And Maintaining A System Of Quality Control For A Cpa Firm's Accounting And Auditing Practice, American Institute Of Certified Public Accountants. Quality Control Standards Task Force
Establishing And Maintaining A System Of Quality Control For A Cpa Firm's Accounting And Auditing Practice, American Institute Of Certified Public Accountants. Quality Control Standards Task Force
Guides, Handbooks and Manuals
No abstract provided.
Employee Retention Guide: How To Keep Your Top Talent On Board, American Institute Of Certified Public Accountants. Women’S Initiatives Executive Committee
Employee Retention Guide: How To Keep Your Top Talent On Board, American Institute Of Certified Public Accountants. Women’S Initiatives Executive Committee
Guides, Handbooks and Manuals
No abstract provided.
Forensic Accounting-- Fraud Investigations; Practice Aid 07-1, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section
Forensic Accounting-- Fraud Investigations; Practice Aid 07-1, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section
Guides, Handbooks and Manuals
No abstract provided.
Government Auditing Standards And Circular A-133 Audits - 2007/08; Audit Risk Alerts, American Institute Of Certified Public Accountants
Government Auditing Standards And Circular A-133 Audits - 2007/08; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklists And Illustrative Financial Statements For Health And Welfare Benefit Plans : A Financial Accounting And Reporting Practice Aid, May 2007 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Lori A. West
Checklists And Illustrative Financial Statements For Health And Welfare Benefit Plans : A Financial Accounting And Reporting Practice Aid, May 2007 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Lori A. West
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Proposal Of Professional Ethics Division: Proposed Interpretation 102-7, Other Considerations: Meeting The Objectives Of The Fundamental Principles, And Proposed Framework For Meeting The Objectives Of The Fundamental Principles; Proposed Interpretation 102-7, Other Considerations: Meeting The Objectives Of The Fundamental Principles, And Proposed Framework For Meeting The Objectives Of The Fundamental Principles, May 15, 2007; Exposure Draft (American Institute Of Certified Public Accountants), 2007, May 15, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Proposal Of Professional Ethics Division: Proposed Interpretation 102-7, Other Considerations: Meeting The Objectives Of The Fundamental Principles, And Proposed Framework For Meeting The Objectives Of The Fundamental Principles; Proposed Interpretation 102-7, Other Considerations: Meeting The Objectives Of The Fundamental Principles, And Proposed Framework For Meeting The Objectives Of The Fundamental Principles, May 15, 2007; Exposure Draft (American Institute Of Certified Public Accountants), 2007, May 15, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
The Committee recognizes that specific threats to meeting the objectives of the fundamental principles may arise when providing professional services to clients and employers. Because it is impossible to address in the Code every situation that creates such threats and specify the appropriate safeguards to mitigate or eliminate those threats, the proposed Framework provides guidance to members when faced with making decisions on ethical matters that are not explicitly addressed by the Code. Under no circumstances, however, may the proposed Framework be used to justify noncompliance with the prohibitions or requirements contained in the rules, interpretations, and rulings in the …
Proposed Aicpa Audit And Accounting Guide : Airlines;Airlines; Exposure Draft (American Institute Of Certified Public Accountants), 2007, Sept. 12, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, American Institute Of Certified Public Accountants. Airline Guide Task Force
Proposed Aicpa Audit And Accounting Guide : Airlines;Airlines; Exposure Draft (American Institute Of Certified Public Accountants), 2007, Sept. 12, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, American Institute Of Certified Public Accountants. Airline Guide Task Force
Exposure Drafts, Comment Letters, and Statements of Position
This guide does the following: (1) Identifies certain requirements set forth in pronouncements in levels a, b, and c of the hierarchy of sources of GAAP. In these instances, entities are required to apply those requirements based on their standing in levels a, b, or c of the hierarchy rather than because of their inclusion in this guide. (2) Describes AcSEC’s understanding of prevalent or sole industry practice concerning certain issues. In addition, this guide may indicate that AcSEC expresses a preference for the prevalent or sole industry practice, or it may indicate that AcSEC expresses a preference for another …
Comment Letters For Exposure Draft: Proposed Interpretation 501-8 Under Rule 501: Failure To Follow Requirements Of Governmental Bodies, Commissions, Or Other Regulatory Agencies On Indemnification And Limitation Of Liability Agreements With A Client. 2007, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Comment Letters For Exposure Draft: Proposed Interpretation 501-8 Under Rule 501: Failure To Follow Requirements Of Governmental Bodies, Commissions, Or Other Regulatory Agencies On Indemnification And Limitation Of Liability Agreements With A Client. 2007, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Pcaob Standards And Related Rules (Including Select Sec-Approved Pcaob Releases And Staff Guidance) As Of December 2006, American Institute Of Certified Public Accountants, Public Company Accounting Oversight Board
Pcaob Standards And Related Rules (Including Select Sec-Approved Pcaob Releases And Staff Guidance) As Of December 2006, American Institute Of Certified Public Accountants, Public Company Accounting Oversight Board
AICPA Professional Standards
No abstract provided.
Proposed Revisions To Aicpa/Nasba Uniform Accountancy Act Sections 23, 7 And 14; Exposure Draft (American Institute Of Certified Public Accountants), 2007, March, American Institute Of Certified Public Accountants. Uaacommittee; National Association Of State Boards Of Accountancy. Uaa Committee
Proposed Revisions To Aicpa/Nasba Uniform Accountancy Act Sections 23, 7 And 14; Exposure Draft (American Institute Of Certified Public Accountants), 2007, March, American Institute Of Certified Public Accountants. Uaacommittee; National Association Of State Boards Of Accountancy. Uaa Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.