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Full-Text Articles in Accounting

From Ticking To Clicking: Changes In Auditing Techniques In Britain From The 19th Century To The Present, Derek Matthews Jan 2006

From Ticking To Clicking: Changes In Auditing Techniques In Britain From The 19th Century To The Present, Derek Matthews

Accounting Historians Journal

The purpose of this article is to detail and explain the changes in auditing techniques that have taken place in Britain since the Victorian era, an area of study hitherto neglected by accounting historians. In so doing, it is hoped that an increasing knowledge of past practices will put the current processes into context. The source material for the paper includes new evidence from a program of oral history and postal questionnaires, together with more traditional sources such as the trade journals and textbooks. The so-called bookkeeping audit of vouching and checking postings and castings, and with the auditor also …


Accounting Representation And The Slave Trade: The Guide Du Commerce Of Gaignat De L'Aulnais, Cheryl S. Mcwatters, Yannick Lemarchand Jan 2006

Accounting Representation And The Slave Trade: The Guide Du Commerce Of Gaignat De L'Aulnais, Cheryl S. Mcwatters, Yannick Lemarchand

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 …


America's Railroad Depreciation Debate, 1907 To 1913: A Study Of Divergence In Early 20th Century Accounting Standards, Jan Richard Heier Jan 2006

America's Railroad Depreciation Debate, 1907 To 1913: A Study Of Divergence In Early 20th Century Accounting Standards, Jan Richard Heier

Accounting Historians Journal

In June 1907, the Interstate Commerce Commission (ICC) released new reporting rules that would require railroads to change from betterment to depreciation accounting for equipment. The new rules set off a firestorm of protest because the railroads felt they were already recognizing physical depreciation through the current system. The ICC, however, was looking at the concept of economic depreciation to match the cost of equipment with revenue over the life of the asset in much the same way that industry was beginning to account for its fixed assets. Such economic depreciation, it was felt, would give the rate-setting ICC more …


R.J. Chambers Collection: An Archivist's Revelations Of 20th Century Accounting Thought And Practice, Graeme Dean, Peter W. Wolnizer, Frank L. Clarke Jan 2006

R.J. Chambers Collection: An Archivist's Revelations Of 20th Century Accounting Thought And Practice, Graeme Dean, Peter W. Wolnizer, Frank L. Clarke

Accounting Historians Journal

A major, unique accounting archival source, the R.J. Chambers Collection comprises both hard copy and, utilizing cutting-edge search technology, internet accessible materials. From his academic beginnings, Chambers was an orderly person, an archivist of the extensive and varied evidence that underpinned his proposals for accounting reform. Opening research areas for accounting biography, the development of accounting thought, the history of accounting institutions, prosopography, public sector accounting history, and comparative international accounting history are foremost amongst the myriad justifications for seeking to unravel the accounting history lodes in archives such as the Goldberg, Chambers, and Briloff Collections [Potter, 2003]. The archiving …


F.E. Vigars' Station Book-Keeping: A Specialist Australian Text Enabling The Adaptation And Transfer Of Accounting Technology, Garry D. Carnegie, Peter Foreman, Brian P. West Jan 2006

F.E. Vigars' Station Book-Keeping: A Specialist Australian Text Enabling The Adaptation And Transfer Of Accounting Technology, Garry D. Carnegie, Peter Foreman, Brian P. West

Accounting Historians Journal

Studies of early Australian accounting texts and their authors have yet to be augmented by examinations of the subsequent specialist books which were written to guide accounting practice within specific domains, such as the pastoral and mining industries. This study examines the contents, use, and influence of an early ­specialist pastoral accounting text entitled Station Book-keeping, which was published in Australia in five editions over the period 1900 to 1937. The life and career of the book's author, Francis Ernest ­Vigars, are also outlined. Station Book-keeping described and advocated a comprehensive system of double-entry accounting for pastoral stations and is …


Roaring Nineties: A Comment On The State Of Accounting History In The United States, Garry D. Carnegie Jan 2006

Roaring Nineties: A Comment On The State Of Accounting History In The United States, Garry D. Carnegie

Accounting Historians Journal

This comment on a recent contribution by Fleischman and Radcliffe [2005], entitled "The Roaring Nineties: Accounting History Comes of Age, specifically deals with their cautionary comments on the general condition of accounting history research in the U.S. around the close of that decade. The author contends that public interest in accounting's past is currently strong, especially following the recent corporate scandals and audit failures in the U.S., and points out that accounting history research projects which are of relevance to policy makers and regulators are likely to be both funded and, accordingly, recognized.


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

Cpa Expert 2006 Summer, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Tax Section Newsletter, January 2006, American Institute Of Certified Public Accountants. Tax Section Jan 2006

Tax Section Newsletter, January 2006, American Institute Of Certified Public Accountants. Tax Section

Newsletters

No abstract provided.


Cpa Letter 2006, American Institute Of Certified Public Accountants Jan 2006

Cpa Letter 2006, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Planner, Volume 21, Number 1, January-February 2006, American Institute Of Certified Public Accountants (Aicpa) Jan 2006

Planner, Volume 21, Number 1, January-February 2006, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


In Our Opinion… , Vol. 22 No. 1, Winter 2006, American Institute Of Certified Public Accountants. Audit And Attest Standards Team Jan 2006

In Our Opinion… , Vol. 22 No. 1, Winter 2006, American Institute Of Certified Public Accountants. Audit And Attest Standards Team

Newsletters

No abstract provided.


In Our Opinion… , Vol. 22 No. 2, Spring 2006, American Institute Of Certified Public Accountants. Audit And Attest Standards Team Jan 2006

In Our Opinion… , Vol. 22 No. 2, Spring 2006, American Institute Of Certified Public Accountants. Audit And Attest Standards Team

Newsletters

No abstract provided.


Focus, Vol. 3 No. 1, January/February 2007, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section Jan 2006

Focus, Vol. 3 No. 1, January/February 2007, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section

Newsletters

No abstract provided.


Focus, Vol. 2 No. 5, August/September 2006, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section Jan 2006

Focus, Vol. 2 No. 5, August/September 2006, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section

Newsletters

No abstract provided.


Focus, Vol. 2, No. 4, June/July 2006, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section Jan 2006

Focus, Vol. 2, No. 4, June/July 2006, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section

Newsletters

No abstract provided.


Focus, Vol. 2 No. 3, April/May 2006, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section Jan 2006

Focus, Vol. 2 No. 3, April/May 2006, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section

Newsletters

No abstract provided.


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

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

Newsletters

No abstract provided.


Practicing Cpa, Vol. 30 No. 1, January 2006, American Institute Of Certified Public Accountants (Aicpa) Jan 2006

Practicing Cpa, Vol. 30 No. 1, January 2006, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Acsec Update, Volume 10, Number 2 January 2006, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 2006

Acsec Update, Volume 10, Number 2 January 2006, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Newsletters

No abstract provided.


Uniform Cpa Examination Alert, Winter/Spring 2007, American Institute Of Certified Public Accountants (Aicpa) Jan 2006

Uniform Cpa Examination Alert, Winter/Spring 2007, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Auditor's Communication With Those Charged With Governance; Statement On Auditing Standards, 114, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2006

Auditor's Communication With Those Charged With Governance; Statement On Auditing Standards, 114, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

No abstract provided.


It's Oysters, Dear! Professor Carnegie's Prescription And The Seeming Fate Of Accounting History In The United States, Vaughan S. Radcliffe Jan 2006

It's Oysters, Dear! Professor Carnegie's Prescription And The Seeming Fate Of Accounting History In The United States, Vaughan S. Radcliffe

Accounting Historians Journal

No abstract provided.


Accounting Historians Journal, 2006, Vol. 33, No. 2 [Whole Issue] Jan 2006

Accounting Historians Journal, 2006, Vol. 33, No. 2 [Whole Issue]

Accounting Historians Journal

December issue


Auditing Fair Value Measurements And Disclosures: A Toolkit For Auditors ["Fair Value Toolkit"]., American Institute Of Certified Public Accountants (Aicpa) Jan 2006

Auditing Fair Value Measurements And Disclosures: A Toolkit For Auditors ["Fair Value Toolkit"]., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Forensic Procedures And Specialists: Useful Tools And Techniques, American Institute Of Certified Public Accountants. Forensic & Litigation Services Committee. Fraud Task Force Jan 2006

Forensic Procedures And Specialists: Useful Tools And Techniques, American Institute Of Certified Public Accountants. Forensic & Litigation Services Committee. Fraud Task Force

AICPA Committees

No abstract provided.


Aicpa Committee Handbook For 2005, American Institute Of Certified Public Accountants (Aicpa) Jan 2006

Aicpa Committee Handbook For 2005, American Institute Of Certified Public Accountants (Aicpa)

AICPA Committees

No abstract provided.


Calculating Intellectual Property Infringement Damages; Aicpa Practice Aid Series 06-1, Daniel L. L. Jackson, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section Jan 2006

Calculating Intellectual Property Infringement Damages; Aicpa Practice Aid Series 06-1, Daniel L. L. Jackson, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section

Guides, Handbooks and Manuals

No abstract provided.


Adviser's Guide To Family Business Succession Planning, Edward Mendlowitz 1942- Jan 2006

Adviser's Guide To Family Business Succession Planning, Edward Mendlowitz 1942-

Guides, Handbooks and Manuals

No abstract provided.


Depository And Lending Institutions: Banks And Savings Institutions, Credit Unions, Finance Companies And Mortgage Companies, With Conforming Changes As Of May 1, 2006; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Guides Combination Task Force Jan 2006

Depository And Lending Institutions: Banks And Savings Institutions, Credit Unions, Finance Companies And Mortgage Companies, With Conforming Changes As Of May 1, 2006; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Guides Combination Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Assessing And Responding To Audit Risk In A Financial Statement Audit; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Risk Assessment Audit Guide Task Force Jan 2006

Assessing And Responding To Audit Risk In A Financial Statement Audit; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Risk Assessment Audit Guide Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.