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Articles 6271 - 6300 of 33432

Full-Text Articles in Accounting

New Fraud Standard Proposed For Nation’S Auditors, American Institute Of Certified Public Accountants (Aicpa) Feb 2002

New Fraud Standard Proposed For Nation’S Auditors, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Cpa2biz And Rivio To Merge., American Institute Of Certified Public Accountants (Aicpa) Feb 2002

Cpa2biz And Rivio To Merge., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Public Oversight Board Staff. Status Report: The Recommendations Of The Panel On Audit Effectiveness, As Of February 15, 2002, American Institute Of Certified Public Accountants. Public Oversight Board, Panel On Audit Effectiveness Feb 2002

Public Oversight Board Staff. Status Report: The Recommendations Of The Panel On Audit Effectiveness, As Of February 15, 2002, American Institute Of Certified Public Accountants. Public Oversight Board, Panel On Audit Effectiveness

Association Sections, Divisions, Boards, Teams

No abstract provided.


Aicpa Chairman, In Testimony, Calls For Reform, American Institute Of Certified Public Accountants (Aicpa) Feb 2002

Aicpa Chairman, In Testimony, Calls For Reform, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Cpa Client Bulletin, February 2002, American Institute Of Certified Public Accountants (Aicpa) Feb 2002

Cpa Client Bulletin, February 2002, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Large Public Accounting Firms, February/March 2002, American Institute Of Certified Public Accountants (Aicpa) Feb 2002

Members In Large Public Accounting Firms, February/March 2002, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Consultant, Volume 16, Number 1, February/March 2002, American Institute Of Certified Public Accountants (Aicpa) Feb 2002

Cpa Consultant, Volume 16, Number 1, February/March 2002, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Government, February/March 2002, American Institute Of Certified Public Accountants (Aicpa) Feb 2002

Members In Government, February/March 2002, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Internal Audit, February/March 2002, American Institute Of Certified Public Accountants (Aicpa) Feb 2002

Members In Internal Audit, February/March 2002, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Business And Industry, February/March 2002, American Institute Of Certified Public Accountants (Aicpa) Feb 2002

Members In Business And Industry, February/March 2002, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Medium Public Accounting Firms, February/March 2002, American Institute Of Certified Public Accountants (Aicpa) Feb 2002

Members In Medium Public Accounting Firms, February/March 2002, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Small Local Public Accounting Firms, February/March 2002, American Institute Of Certified Public Accountants (Aicpa) Feb 2002

Members In Small Local Public Accounting Firms, February/March 2002, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Aicpa Statement In Response To Sec Chairman Harvey Pitt Press Conference On Regulation Of The Accounting Profession, American Institute Of Certified Public Accountants (Aicpa) Jan 2002

Aicpa Statement In Response To Sec Chairman Harvey Pitt Press Conference On Regulation Of The Accounting Profession, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Re: Supplemental Comments On Reg-11835-99, Proposed Amendments To Circular 230., Pamela J. Pecarich, American Institute Of Certified Public Accountants. Tax Executive Committee Jan 2002

Re: Supplemental Comments On Reg-11835-99, Proposed Amendments To Circular 230., Pamela J. Pecarich, American Institute Of Certified Public Accountants. Tax Executive Committee

Guides, Handbooks and Manuals

No abstract provided.


Statement Of The Board Of Directors On The Global Credential Member Vote., American Institute Of Certified Public Accountants (Aicpa) Jan 2002

Statement Of The Board Of Directors On The Global Credential Member Vote., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Aicpa Members Vote Down Bylaw Amendment, American Institute Of Certified Public Accountants (Aicpa) Jan 2002

Aicpa Members Vote Down Bylaw Amendment, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Cpa Expert 2002 Spring, American Institute Of Certified Public Accountants Jan 2002

Cpa Expert 2002 Spring, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


How It Essentially Was; Truth Claims In History And Accounting, CiaráN Ó Hogartaigh, Margaret Ó Hogartaigh, Ingrid Jeacle Jan 2002

How It Essentially Was; Truth Claims In History And Accounting, CiaráN Ó Hogartaigh, Margaret Ó Hogartaigh, Ingrid Jeacle

Accounting Historians Journal

This paper compares and contrasts the conceptualization of profession in history and accounting. Professional history and, to a more limited extent, professional accounting have their 19th century origins in notions of scientific method and objectivity as well as in motives of closure and exclusivity. The paper argues that these scientific origins of both history and accounting rendered them exclusive not only in membership but in methodology. As scientific approaches relied on documentary evidence, various rich, if less reliable, sources of evidence were excluded. This resulted in the representation of a limited and flawed reality in both history and accounting which …


Members In Government, January 2002, American Institute Of Certified Public Accountants (Aicpa) Jan 2002

Members In Government, January 2002, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Small Local Public Accounting Firms, January 2002, American Institute Of Certified Public Accountants (Aicpa) Jan 2002

Members In Small Local Public Accounting Firms, January 2002, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Acsec Update, Volume 6, Number 2 January 2002, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 2002

Acsec Update, Volume 6, Number 2 January 2002, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Newsletters

No abstract provided.


Interim Financial Information; Statement On Auditing Standards, 071, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee Jan 2002

Interim Financial Information; Statement On Auditing Standards, 071, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee

Statements on Auditing Standards

The purpose of this Statement is to establish standards and provide guidance on the nature, timing, and extent of the procedures to be performed by an independent accountant when conducting a review of interim financial information (as that term is defined in paragraph 2 of this Statement). The three general standards discussed in Statement on Auditing Standards (SAS) No. 95, Generally Accepted Auditing Standards (AICPA, Professional Standards, vol. 1, AU sec. 150.02), are applicable to a review of interim financial information conducted in accordance with this Statement. This Statement provides guidance on the application of the field work and reporting …


Codification Of Statements On Auditing Standards, Numbers 1 To 96 (2002), American Institute Of Certified Public Accountants (Aicpa) Jan 2002

Codification Of Statements On Auditing Standards, Numbers 1 To 96 (2002), American Institute Of Certified Public Accountants (Aicpa)

Statements on Auditing Standards

No abstract provided.


Contents [2002, Vol. 29, No. 1]; Statement Of Policy [2002, Vol. 29, No. 1]; Guide For Submitting Manuscripts [2002, Vol. 29, No. 1], Academy Of Accounting Historians Jan 2002

Contents [2002, Vol. 29, No. 1]; Statement Of Policy [2002, Vol. 29, No. 1]; Guide For Submitting Manuscripts [2002, Vol. 29, 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.


Defining Profits For British Income Tax Purposes: A Contextual Study Of The Depreciation Cases, 1875-1897, Margaret Lamb Jan 2002

Defining Profits For British Income Tax Purposes: A Contextual Study Of The Depreciation Cases, 1875-1897, Margaret Lamb

Accounting Historians Journal

Seven British income tax disputes over depreciation (1875­1897) are analyzed in this contextual study. The legal cases reveal how uncertainty over meanings for depreciation, profits, and capital reflected social and political tensions which had commercial accounting implications. Case analysis yields evidence of how judicial support reinforced the Inland Revenue's technical authority over a competing tax administration institution and enabled its modern regulatory control over taxpayers to be constructed. The British example illustrates the ways in which technical and administrative practices may emerge from the contestation of meanings that takes place both in a wide political context and within particular institutional …


Oldest Writings, And Inventory Tags Of Egypt, Richard Mattessich Jan 2002

Oldest Writings, And Inventory Tags Of Egypt, Richard Mattessich

Accounting Historians Journal

Gunter Dreyer's Umm El-Quaab I: Das pradynastische Konigsgrab U-j und seine fruhen Schriftzeugnisse presents comprehensively the results of archaeological diggings in the tomb U-j. It also outlines Dreyer's claim to have discovered the origin of writing. The primary aspect of this review essay is to draw the attention of accounting historians to Dreyer's book and to the claim therein to have discovered the earliest known writing. Since this discovery is closely connected to an accounting function (though in a somewhat different way from that of the Sumerian proto-cuneiform writing), a review of Dreyer's book is well justified. Dreyer's claim is …


Noticeboard [2002, Vol. 29, No. 1], Academy Of Accounting Historians Jan 2002

Noticeboard [2002, Vol. 29, No. 1], Academy Of Accounting Historians

Accounting Historians Journal

Announcements include: Best contributions to Volume 28 (2001); Announcing the Academy of Accounting Historians' 2002 Annual Research Conference; announcing the 13th Annual Conference on Accounting, Business & Financial History; Table of contents for Accounting and Business Research, Vol. 31, no. 4 (Autumn 2001)


Academy Of Accounting Historians: Application For 2002 Membership; Application For 2002 Membership, Academy Of Accounting Historians Jan 2002

Academy Of Accounting Historians: Application For 2002 Membership; Application For 2002 Membership, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.


Accounting Historians Journal, 2002, Vol. 29, No. 1 [Whole Issue] Jan 2002

Accounting Historians Journal, 2002, Vol. 29, No. 1 [Whole Issue]

Accounting Historians Journal

June issue


Contents [2002, Vol. 29, No. 2]; Statement Of Policy [2002, Vol. 29, No. 2]; Guide For Submitting Manuscripts [2002, Vol. 29, No. 2], Academy Of Accounting Historians Jan 2002

Contents [2002, Vol. 29, No. 2]; Statement Of Policy [2002, Vol. 29, No. 2]; Guide For Submitting Manuscripts [2002, Vol. 29, No. 2], 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.