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Articles 4921 - 4950 of 33432

Full-Text Articles in Accounting

Ole Miss Accountant – January 2006, University Of Mississippi. School Of Accountancy Jan 2006

Ole Miss Accountant – January 2006, University Of Mississippi. School Of Accountancy

Ole Miss Accountant

Cover story: Patterson School nets top 25 spot in national ranking of programs


Omnibus - 2006; Statement On Auditing Standards, 113, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2006

Omnibus - 2006; Statement On Auditing Standards, 113, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

No abstract provided.


Cpa Expert 2006 Winter, American Institute Of Certified Public Accountants Jan 2006

Cpa Expert 2006 Winter, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Focus, Vol. 2 No. 1, December/January 2006, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section Jan 2006

Focus, Vol. 2 No. 1, December/January 2006, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section

Newsletters

No abstract provided.


Infotech Update, Volume 15, Number 1, January/February 2006, American Institute Of Certified Public Accountants. Information Technology Section Jan 2006

Infotech Update, Volume 15, Number 1, January/February 2006, American Institute Of Certified Public Accountants. Information Technology Section

Newsletters

No abstract provided.


Codification Of Statements On Auditing Standards (Including Statements On Standards For Attestation Engagements) Numbers 1 To 111, As Of January 1, 2006, American Institute Of Certified Public Accountants (Aicpa) Jan 2006

Codification Of Statements On Auditing Standards (Including Statements On Standards For Attestation Engagements) Numbers 1 To 111, As Of January 1, 2006, American Institute Of Certified Public Accountants (Aicpa)

Statements on Auditing Standards

No abstract provided.


Ole Miss Accountant – July 2006, University Of Mississippi. School Of Accountancy Jan 2006

Ole Miss Accountant – July 2006, University Of Mississippi. School Of Accountancy

Ole Miss Accountant

Cover story: Ex-WorldCom auditor urges peers to stand by ethics in face of fraud


Early American Corporate Reporting And European Capital Markets: The Case Of The Illinois Central Railroad, 1851-1861, Dale L. Flesher, Gary John Previts, William D. Samson Jan 2006

Early American Corporate Reporting And European Capital Markets: The Case Of The Illinois Central Railroad, 1851-1861, Dale L. Flesher, Gary John Previts, William D. Samson

Accounting Historians Journal

This study of the annual reports of the Illinois Central Railroad (IC) from the 1850s supports a conclusion that the statements, as to form and content, were developed to serve the needs of two classes of investors and to inform the general community of the activities of the company. The need to report to the public as to the success of the company's role in its social contract to develop the state required details of a demographic nature, which were provided by the land commissioner. Operating results provided evidence of the ability to service the debts held by European investors …


Accounting Techniques In Korea: 18th Century Archival Samples From A Non-Profit Association In The Sinitic World, Seong Ho Jun, James B. Lewis Jan 2006

Accounting Techniques In Korea: 18th Century Archival Samples From A Non-Profit Association In The Sinitic World, Seong Ho Jun, James B. Lewis

Accounting Historians Journal

Little is known about pre-1900 East Asian accounting techniques. A double-entry method of accounting may date from the 11th century in Korea, but extant commercial ledgers are no older than 1854. However, extensive accounts of cooperative associations survive from the early 18th century. The Mun Clan Association accounts are examined to reveal their organizing principles and accuracy. The accounts demonstrate a highly accurate system that was intermediate between single-entry and double-entry accounting. While they are not from a commercial house, the accounts display sophisticated book­keeping techniques designed to maximize rationality within a Confucian moral economy.


18th Annual Conference On Accounting Business And Financial History At Cardiff Business School 14-15 September 2006: Announcement Of Conference And Call For Papers, Academy Of Accounting Historians Jan 2006

18th Annual Conference On Accounting Business And Financial History At Cardiff Business School 14-15 September 2006: Announcement Of Conference And Call For Papers, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.


Stockholder Review Committee Of The Chesapeake And Ohio Canal Company, 1828-1857: Evidence Of Changes In Financial Reporting And Corporate Governance, Robert W. Russ, Gary John Previts, Edward N. Coffman Jan 2006

Stockholder Review Committee Of The Chesapeake And Ohio Canal Company, 1828-1857: Evidence Of Changes In Financial Reporting And Corporate Governance, Robert W. Russ, Gary John Previts, Edward N. Coffman

Accounting Historians Journal

Canal companies were among the first enterprises to be organized in the corporate form and to require large amounts of capital. This paper examines the stockholder review committee of a 19th century corporation, the Chesapeake and Ohio Canal Company (C&O), and discusses how the C&O used this corporate governance structure to monitor and improve financial management and operations. A major strength was the concern and dedication of the stockholders to the company, while a major weakness was the political control exerted by the State of Maryland. The paper provides an historical perspective on corporate governance in the 19th century. This …


Accounting History Call For Papers: The Fifth Accounting History International Conference, Accounting In Other Places, Accounting By Other Peoples, Academy Of Accounting Historians Jan 2006

Accounting History Call For Papers: The Fifth Accounting History International Conference, Accounting In Other Places, Accounting By Other Peoples, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.


Accounting For Interned Japanese-American Civilians During World War Ii: Creating Incentives And Establishing Controls For Captive Workers, Thomas N. Tyson, Richard K. Fleischman Jan 2006

Accounting For Interned Japanese-American Civilians During World War Ii: Creating Incentives And Establishing Controls For Captive Workers, Thomas N. Tyson, Richard K. Fleischman

Accounting Historians Journal

On February 19, 1942, following the attack on Pearl Har­bor and the declaration of war against Japan, President Roosevelt is­sued Executive Order 9066 which empowered the Secretary of War to exclude any and all persons from designated areas in the United States. Shortly thereafter, some 120,000 civilians of Japanese descent were prohibited from living, working, or traveling on the West Coast. By October 1942, over 100,000 evacuees were relocated and con­fined to ten remote internment camps for the duration of the war. The War Relocation Authority (WRA) administered these camps and had the responsibility to feed, house, educate, and provide …


Accounting Historians Journal, 2006, Vol. 33, No. 1 [Whole Issue] Jan 2006

Accounting Historians Journal, 2006, Vol. 33, No. 1 [Whole Issue]

Accounting Historians Journal

June issue


Contents [2006, Vol. 33, No. 2]; Statement Of Policy [2006, Vol. 33, No. 2]; Guide For Submitting Manuscripts [2006, Vol. 33, No. 2]; Ahj Ad Hoc Reviewers [2006, Vol. 33, No. 2]; 2005 Best Article Prize Winners, Academy Of Accounting Historians Jan 2006

Contents [2006, Vol. 33, No. 2]; Statement Of Policy [2006, Vol. 33, No. 2]; Guide For Submitting Manuscripts [2006, Vol. 33, No. 2]; Ahj Ad Hoc Reviewers [2006, Vol. 33, No. 2]; 2005 Best Article Prize Winners, 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, AHJ ad hoc reviewers, and 2005 best article prize winners.


Auditor Switching And The Great Depression, Alan John Richardson Jan 2006

Auditor Switching And The Great Depression, Alan John Richardson

Accounting Historians Journal

The Guide du commerce occupies a distinctive place in the French-language literature on accounting. Passed over by most specialists in the history of maritime trade and the slave trade, the manual has never been the subject of a documented historical study. The apparent realism of the examples, the luxury of details and their precision, all bear witness to a deep concern to go beyond a simple apprenticeship in bookkeeping. Promoting itself essentially as un guide du commerce, the volume offers strategic examples for small local businesses, as well as for those engaged in international trade. Yet, the realism also demonstrated …


Creation Of The Institute Of Chartered Accountants Of India: The First Steps In The Development Of An Indigenous Accounting Profession Post-Independence, Shraddha Verma, Sidney J. Gray Jan 2006

Creation Of The Institute Of Chartered Accountants Of India: The First Steps In The Development Of An Indigenous Accounting Profession Post-Independence, Shraddha Verma, Sidney J. Gray

Accounting Historians Journal

This paper applies the theoretical framework proposed by McKinnon [1986] to the creation of the Institute of Chartered Accountants of India (ICAI) which represented an important change to the accounting system in India post-independence. The development of the ICAI is categorized into three phases: source, diffusion, and reaction. Intra-system activity, trans-system activity, and the socio-economic and political environments are shown to influence all stages of the change. Within these phases, the paper focuses on the involvement of the state in the development of the ICAI, credentialism and the importance of the title chartered, the disciplinary powers of the ICAI, and …


Frank Must Marry Money: Men, Women, And Property In Trollope's Novels, Janette Rutterford, Josephine Maltby Jan 2006

Frank Must Marry Money: Men, Women, And Property In Trollope's Novels, Janette Rutterford, Josephine Maltby

Accounting Historians Journal

There is a continuing debate about the extent to which women in the 19th century were involved in economic life. The paper uses a reading of a number of novels by the English author Anthony Trollope to explore the impact of primogeniture, entail, and the marriage settlement on the relationship between men and women and the extent to which women were involved in the ownership, transmission, and management of property in England in the mid-19th century.


Academy Of Accounting Historians: Application For 2006 Membership; Application For 2006 Membership, Academy Of Accounting Historians Jan 2006

Academy Of Accounting Historians: Application For 2006 Membership; Application For 2006 Membership, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.


Using A White-Collar Profession In Accounting Courses: Approaches To Addressing Diversity, William D. Samson, Cheryl L. Allen, Richard K. Fleischman, Ida B. Robinson-Backmon Jan 2006

Using A White-Collar Profession In Accounting Courses: Approaches To Addressing Diversity, William D. Samson, Cheryl L. Allen, Richard K. Fleischman, Ida B. Robinson-Backmon

Accounting Historians Journal

Accounting educators no doubt agree that diversity is an important and much neglected part of accounting education. They further recognize that it is difficult to incorporate this important topic into the accounting curriculum. This paper describes the efforts of various professors to expose business and accounting students to the evolution of diversity issues related to the accounting profession by using the book A White-Collar Profession [Hammond, 2002]. A White-Collar Profession: African-American CPAs Since 1921 is a seminal work which presents a history of the profession as it relates to African-American CPAs and documents the individual struggles of many of the …


Cpa Expert 2006 Spring, American Institute Of Certified Public Accountants Jan 2006

Cpa Expert 2006 Spring, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Accounting Trends And Techniques, 60th Annual Survey, 2006 Edition, American Institute Of Certified Public Accountants. Federal Taxation Division Jan 2006

Accounting Trends And Techniques, 60th Annual Survey, 2006 Edition, American Institute Of Certified Public Accountants. Federal Taxation Division

Accounting Trends and Techniques

No abstract provided.


Academy Of Accounting Historians. 2007 Vangermeersch Manuscript Award; 2007 Vangermeersch Manuscript Award, Academy Of Accounting Historians Jan 2006

Academy Of Accounting Historians. 2007 Vangermeersch Manuscript Award; 2007 Vangermeersch Manuscript Award, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.


Contents [2006, Vol. 33, No. 1]; Statement Of Policy [2006, Vol. 33, No. 1]; Guide For Submitting Manuscripts [2006, Vol. 33, No. 1], Academy Of Accounting Historians Jan 2006

Contents [2006, Vol. 33, No. 1]; Statement Of Policy [2006, Vol. 33, No. 1]; Guide For Submitting Manuscripts [2006, Vol. 33, 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.


Focus, Vol. 2 No. 6, October/November/December 2006, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section Jan 2006

Focus, Vol. 2 No. 6, October/November/December 2006, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section

Newsletters

No abstract provided.


In Our Opinion… , Vol. 22 No. 3, Summer 2006, American Institute Of Certified Public Accountants. Audit And Attest Standards Team Jan 2006

In Our Opinion… , Vol. 22 No. 3, Summer 2006, American Institute Of Certified Public Accountants. Audit And Attest Standards Team

Newsletters

No abstract provided.


In Our Opinion… , Vol. 22 No. 4, Fall 2006, American Institute Of Certified Public Accountants. Audit And Attest Standards Team Jan 2006

In Our Opinion… , Vol. 22 No. 4, Fall 2006, American Institute Of Certified Public Accountants. Audit And Attest Standards Team

Newsletters

No abstract provided.


Academy Of Accounting Historians: Application For 2006 Membership; Application For 2006 Membership, Academy Of Accounting Historians Jan 2006

Academy Of Accounting Historians: Application For 2006 Membership; Application For 2006 Membership, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.


In Memoriam: Celebrating The Life Of Bill Samson; Celebrating The Life Of Bill Samson; William Donald Samson (1947-2005), Academy Of Accounting Historians Jan 2006

In Memoriam: Celebrating The Life Of Bill Samson; Celebrating The Life Of Bill Samson; William Donald Samson (1947-2005), Academy Of Accounting Historians

Accounting Historians Journal

Bill, we will miss thee.


Digitizing The Accounting Historians Journal: A Short History, Royce D. Kurtz, David K. Herrera, Stephanie D. Moussalli Jan 2006

Digitizing The Accounting Historians Journal: A Short History, Royce D. Kurtz, David K. Herrera, Stephanie D. Moussalli

Accounting Historians Journal

The University of Mississippi Library has digitized the Accounting Historians Journal from 1974 through 1992, cover-to-cover. The American Institute of Certified Public Accountants' gift of their library to the University of Mississippi was, fortuitously, the impetus for the AHJ digitizing project. A complicated chain of events followed which included discussions with the Academy of Accounting Historians for copyright permission, an application for a federal grant, negotiations with software vendors, and decisions about search capabilities and display formats. Each article in AHJ is now full-text searchable with accompanying PDF page images.