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Full-Text Articles in Accounting

Lessons Of Auditors' Responsibilities, Roy A. Chandler Oct 1996

Lessons Of Auditors' Responsibilities, Roy A. Chandler

Accounting Historians Notebook

Just over a century ago, in 1892, L. R. Dicksee in the first edition of his book, Auditing, indicated the lack of agreement among accountants as to the precise nature of their responsibilities for auditing company accounts due in part to the paucity of legal decisions in cases involving auditors. Within a short space of time, the question of auditors' responsibilities appeared to have been answered in two decisions handed down by the Court of Appeal: In re The London and General Bank (Acct. L. R. 1895, 173; henceforth L&G) and In re The Kingston Cotton Mill Co. (Acct. L. …


(Alternative) Minimum Tax: Precursor To A Flat-Rate Income Tax?, William D. Samson Oct 1996

(Alternative) Minimum Tax: Precursor To A Flat-Rate Income Tax?, William D. Samson

Accounting Historians Notebook

The alternative minimum tax is a complete tax calculation that haunts a relative small, but growing, percentage of individual taxpayers. It has evolved since 1969 from a conceptual nuisance which bothered almost no one to a tax which can be a nightmare for the unsuspecting. The alternative minimum tax with its almost uniform rate structure, applied to a broader base of taxable income, computed alter a large exemption, seems to be a mirror of the "flat" rate income tax proposals that have recently been described in the press. The 25 year history and evolution of the minimum tax seems relevant …


Uniform Cpa Examination Newsletter, Volume 3, Number 4, October 1996, American Institute Of Certified Public Accountants. Examinations Division Oct 1996

Uniform Cpa Examination Newsletter, Volume 3, Number 4, October 1996, American Institute Of Certified Public Accountants. Examinations Division

Newsletters

No abstract provided.


Year 2000: Time Is Ticking Away For Accountants; Technology Alert, Vol. 96, No. 3, October 1996, Wayne Harding Oct 1996

Year 2000: Time Is Ticking Away For Accountants; Technology Alert, Vol. 96, No. 3, October 1996, Wayne Harding

Newsletters

No abstract provided.


Academy Of Accounting Historians Minutes -- Meeting Of Trustees, Officers, And Key Members; Hyatt Regency Hotel -- Chicago, Illinois, Wednesday, August 14, 1996; Committees For 1997, The Academy Of Accounting Historians, William D. Samson Oct 1996

Academy Of Accounting Historians Minutes -- Meeting Of Trustees, Officers, And Key Members; Hyatt Regency Hotel -- Chicago, Illinois, Wednesday, August 14, 1996; Committees For 1997, The Academy Of Accounting Historians, William D. Samson

Accounting Historians Notebook

No abstract provided.


1996 Vangermeersch Manuscript Award; Schedule Of Academy Functions [1996, Vol. 19, No. 2], Academy Of Accounting Historians Oct 1996

1996 Vangermeersch Manuscript Award; Schedule Of Academy Functions [1996, Vol. 19, No. 2], Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Possibility Of And Potential For Misclassification Of Professional Accountants In Antiquity, Stanley C. W. Salvary Oct 1996

Possibility Of And Potential For Misclassification Of Professional Accountants In Antiquity, Stanley C. W. Salvary

Accounting Historians Notebook

The title of this brief note lends itself to a very parochial interpretation; however, the implications of this note are much broader than its title intimates. This paper could very well have been entitled: An Appreciation of Some Research Related Problems in Classifying Professionals in Antiquity: A Research Agenda. This alternate title aptly limits the parochial overtone. However, this note revolves around accounting history and focuses on three pervasive points.


History In Print [1996, Vol. 19, No. 2], Academy Of Accounting Historians Oct 1996

History In Print [1996, Vol. 19, No. 2], Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Cpa Client Tax Letter, October/November/December 1996, American Institute Of Certified Public Accountants (Aicpa) Oct 1996

Cpa Client Tax Letter, October/November/December 1996, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Healthcare Client Letter, Fall 1996, American Institute Of Certified Public Accountants (Aicpa) Oct 1996

Cpa Healthcare Client Letter, Fall 1996, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practicing Cpa, Vol. 20 No. 10, October 1996, American Institute Of Certified Public Accountants (Aicpa) Oct 1996

Practicing Cpa, Vol. 20 No. 10, October 1996, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Government, November 1996, American Institute Of Certified Public Accountants (Aicpa) Oct 1996

Members In Government, November 1996, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Team Network News, September 30, 1996, American Institute Of Certified Public Accountants. Communications Implementation Team Sep 1996

Team Network News, September 30, 1996, American Institute Of Certified Public Accountants. Communications Implementation Team

Newsletters

No abstract provided.


Aicpa News & Views, September 4, 1996, American Institute Of Certified Public Accountants (Aicpa) Sep 1996

Aicpa News & Views, September 4, 1996, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Bulletin, September 1996, American Institute Of Certified Public Accountants (Aicpa) Sep 1996

Cpa Client Bulletin, September 1996, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Accounting Educators: Fyi, Volume 8, Number 1, September 1996, American Institute Of Certified Public Accountants. Academic And Career Development Division Sep 1996

Accounting Educators: Fyi, Volume 8, Number 1, September 1996, American Institute Of Certified Public Accountants. Academic And Career Development Division

Newsletters

No abstract provided.


Financial Manager's Report, September 1996, American Institute Of Certified Public Accountants (Aicpa) Sep 1996

Financial Manager's Report, September 1996, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practicing Cpa, Vol. 20 No. 9, September 1996, American Institute Of Certified Public Accountants (Aicpa) Sep 1996

Practicing Cpa, Vol. 20 No. 9, September 1996, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Infotech Update, Volume 5, Number 5, September/October 1996, American Institute Of Certified Public Accountants. Information Technology Section Sep 1996

Infotech Update, Volume 5, Number 5, September/October 1996, American Institute Of Certified Public Accountants. Information Technology Section

Newsletters

No abstract provided.


Accounting Hall Of Fame, September, 1996, Anonymous Sep 1996

Accounting Hall Of Fame, September, 1996, Anonymous

Accounting Hall of Fame Brochures

No abstract provided.


Team Network News, August 27, 1996, American Institute Of Certified Public Accountants. Communications Implementation Team Aug 1996

Team Network News, August 27, 1996, American Institute Of Certified Public Accountants. Communications Implementation Team

Newsletters

No abstract provided.


Aicpa News & Views, August 20, 1996, American Institute Of Certified Public Accountants (Aicpa) Aug 1996

Aicpa News & Views, August 20, 1996, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Auditing Standards Board Public Document, Meeting Date: August 20-22, 1996, New York, Ny, American Institute Of Certified Public Accountants. Auditing Standards Board Aug 1996

Auditing Standards Board Public Document, Meeting Date: August 20-22, 1996, New York, Ny, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Aicpa News & Views, September 17, 1996, American Institute Of Certified Public Accountants (Aicpa) Aug 1996

Aicpa News & Views, September 17, 1996, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Accounting Hall Of Fame: William Henry Beaver, Citation And Response, Chicago, Illinois, August 15, 1996, The Ohio State University. Fisher College Of Business Aug 1996

Accounting Hall Of Fame: William Henry Beaver, Citation And Response, Chicago, Illinois, August 15, 1996, The Ohio State University. Fisher College Of Business

Accounting Hall of Fame Brochures

No abstract provided.


Accounting Hall Of Fame: Charles Arthur Bowsher, Citation And Response, August 15, 1996, The Ohio State University. Fisher College Of Business Aug 1996

Accounting Hall Of Fame: Charles Arthur Bowsher, Citation And Response, August 15, 1996, The Ohio State University. Fisher College Of Business

Accounting Hall of Fame Brochures

No abstract provided.


The Ohio State University Accounting Hall Of Fame And Alumni Breakfast, August 15, 1996, The Ohio State University Aug 1996

The Ohio State University Accounting Hall Of Fame And Alumni Breakfast, August 15, 1996, The Ohio State University

Accounting Hall of Fame Brochures

No abstract provided.


Team Network News, August 9, 1996, American Institute Of Certified Public Accountants. Communications Implementation Team Aug 1996

Team Network News, August 9, 1996, American Institute Of Certified Public Accountants. Communications Implementation Team

Newsletters

No abstract provided.


Aicpa News & Views, August 6, 1996, American Institute Of Certified Public Accountants (Aicpa) Aug 1996

Aicpa News & Views, August 6, 1996, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Planner, Volume 11, Number 3, August-September 1996, American Institute Of Certified Public Accountants (Aicpa) Aug 1996

Planner, Volume 11, Number 3, August-September 1996, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.