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Articles 8791 - 8820 of 33520
Full-Text Articles in Accounting
Accounting Historians Journal, 1996, Vol. 23, No. 2 [Whole Issue]
Accounting Historians Journal, 1996, Vol. 23, No. 2 [Whole Issue]
Accounting Historians Journal
December issue
Accounting Educators: Fyi, Volume 7, Number3, January 1996, American Institute Of Certified Public Accountants. Academic And Career Development Division
Accounting Educators: Fyi, Volume 7, Number3, January 1996, American Institute Of Certified Public Accountants. Academic And Career Development Division
Newsletters
No abstract provided.
Discussion Of "A Model Of Errors And Irregularities As A General Framework For Risk-Based Audit Planning", Timothy B. Bell
Discussion Of "A Model Of Errors And Irregularities As A General Framework For Risk-Based Audit Planning", Timothy B. Bell
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Discussion Of "Opportunities For Assurance Services In The 21st Century: A Progress Report Of The Special Committee On Assurance Services:, Katherine Schipper
Discussion Of "Opportunities For Assurance Services In The 21st Century: A Progress Report Of The Special Committee On Assurance Services:, Katherine Schipper
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Discussant Comments On "The Cpas/Ccm Experiences: Perspectives For Ai/Es Research In Accounting", Eric Denna
Discussant Comments On "The Cpas/Ccm Experiences: Perspectives For Ai/Es Research In Accounting", Eric Denna
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Digital Analysis And The Reduction Of Auditor Litigation Risk, Mark Nigrini
Digital Analysis And The Reduction Of Auditor Litigation Risk, Mark Nigrini
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Discussion Of "Digital Analysis And The Reduction Of Auditor Litigation Risk", James E. Searing
Discussion Of "Digital Analysis And The Reduction Of Auditor Litigation Risk", James E. Searing
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Institute Of Internal Auditors: Business And Auditing Impacts Of New Technologies, Charles H. Le Grand
Institute Of Internal Auditors: Business And Auditing Impacts Of New Technologies, Charles H. Le Grand
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
1995 Accounting Hall Of Fame Induction: William W. Cooper, Thomas Burns Jr., William W. Cooper
1995 Accounting Hall Of Fame Induction: William W. Cooper, Thomas Burns Jr., William W. Cooper
Accounting Historians Journal
Citation for William W. Cooper, by Thomas J. Burns (Professor Emeritus, The Ohio State University) and Research and Practice in Contemporary Accounting, by W.W. Cooper
Rendering The Unfamiliar Intelligible: Discovering The Human Side Of Accounting's Past Through Oral History Interviews, Thomas N. Tyson
Rendering The Unfamiliar Intelligible: Discovering The Human Side Of Accounting's Past Through Oral History Interviews, Thomas N. Tyson
Accounting Historians Journal
Two paradigmatic schools are presently exploring twentieth century accounting history. Conventional historians typically examine archival data to determine the origin and development of modern accounting practices. Alternatively, more critical scholars often question the motives of accountants and managers in the design, collection, and use of this same data. Although each school has a different primary objective, both focus on documented events and both usually ignore the more personal, human side of history : the attitudes and perceptions of accountants, managers, and workers regarding accounting numbers and reports. This undocumented, human aspect of accounting history is best revealed through oral history …
Announcement [1996, Vol. 23, No. 2]; Ad Hoc Reviewers [1996, Vol. 23, No. 2], Academy Of Accounting Historians
Announcement [1996, Vol. 23, No. 2]; Ad Hoc Reviewers [1996, Vol. 23, No. 2], Academy Of Accounting Historians
Accounting Historians Journal
Table of contents for Contemporary Accounting Research, Vol. 13, no. 2 (Fall 1996) and Vol. 14, no. 1 (Spring 1997); Accounting and Business Research Vol. 26, no. 3 (Summer 1996)
Samuel J. Broad's Contributions To The Accounting Profession, Gary John Previts, Thomas R. Robinson
Samuel J. Broad's Contributions To The Accounting Profession, Gary John Previts, Thomas R. Robinson
Accounting Historians Journal
In the decade following the passage of the Federal Securities Laws of 1933 and 1934, the reform of accounting and auditing practices directed authority for selection of accounting principles and auditing procedures away from the discretion of the individual accountant and auditor. Instead, a self-regulatory peer driven process to establish general acceptance for a more limited set of principles and procedures was being initiated. Two events which occurred in 1938 indelibly affected this process, the SEC's decision to issue Accounting Series Release No. 4, which empowered non-governmental entities as potential sources of authoritative support, and the McKesson & Robbins fraud …
Retrospective: Andrew Barr: Longest Serving Sec Chief Accountant, Gary John Previts, Dale L. Flesher
Retrospective: Andrew Barr: Longest Serving Sec Chief Accountant, Gary John Previts, Dale L. Flesher
Accounting Historians Journal
Andrew Barr, born in Urbana, Illinois, in 1901, was one of the earliest professional accounting executives to develop a career with the federal government. He died on November 29, 1995 at his Urbana home. Barr worked for the Securities and Exchange Commission (SEC) from 1938 to 1972: the last 16 years as chief accountant.1 This tenure made him the longest serving chief accountant to date. After living at the University Club in Washington, DC, for over 40 years, he returned after retirement to Urbana, a city where several generations of the Barr family had lived and worked as brick manufacturers.
Institute Of Chartered Accountants Of Ontario (Icao) And The Emergence Of Ethical Codes, Dean E. Neu, Lubna Saleem
Institute Of Chartered Accountants Of Ontario (Icao) And The Emergence Of Ethical Codes, Dean E. Neu, Lubna Saleem
Accounting Historians Journal
Starting from the premise that ethical codes fulfil important ideological functions, we document the trajectory of the Institute of Chartered Accountants of Ontario's [ICAO] ethical code since their incorporation in 1883. In the analysis that follows, we argue that shifts occurred in how the written ethical code spoke of, and conceptualized, "professional ethics". We also propose that these shifts can be read as responses to changing circumstances: the ideological effect being to provide "compelling reasons" for the maintenance of professional privilege. The provided analysis contributes to our understanding of the role and functioning of ethical codes and highlights the political …
Book Reviews [1996, Vol. 23, No. 1], Victoria Beard
Book Reviews [1996, Vol. 23, No. 1], Victoria Beard
Accounting Historians Journal
Books reviewed are: The development of the history of accounting thought in Italy and the Biblioteca Storica di Ragioneria ed Economia Aziendale by Prof. A. Amaduzzi and Prof. G. Cavazzoni; Hugh M. Coombs and John Richard Edwards, Accounting Innovation: Municipal Corporations 1835-1935 Reviewed by Jean E. Harris; John Richard Edwards, Ed., Twentieth-Century Accounting Thinkers Reviewed by Maureen Berry; Richard V. Mattessich, Critique of Accounting: Examination of the Foundations and Normative Structure of an Applied Discipline Reviewed by Thomas N. Tyson; Glenn Van Wyhe, The Struggle for Status: A History of Accounting Education Reviewed by Harold Q. Langenderfer
Accounting Historians Journal, 1996, Vol. 23, No. 1 [Whole Issue]
Accounting Historians Journal, 1996, Vol. 23, No. 1 [Whole Issue]
Accounting Historians Journal
June issue
In Our Opinion… , Vol. 12 No. 1, January 1996, American Institute Of Certified Public Accountants. Audit Standards Team
In Our Opinion… , Vol. 12 No. 1, January 1996, American Institute Of Certified Public Accountants. Audit Standards Team
Newsletters
No abstract provided.
Uniform Cpa Examination Newsletter, Volume 3, Number 1, January 1996, American Institute Of Certified Public Accountants. Examinations Division
Uniform Cpa Examination Newsletter, Volume 3, Number 1, January 1996, American Institute Of Certified Public Accountants. Examinations Division
Newsletters
No abstract provided.
Auditing Investments; Statement On Auditing Standards, 081, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Auditing Investments; Statement On Auditing Standards, 081, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
This Statement provides guidance to auditors in auditing investments in securities, that is, debt securities and equity securities,1 and investments accounted for under Accounting Principles Board Opinion No. 18, The Equity Method of Accounting for Investments in Common Stock.
Amendment To Statement On Auditing Standards No. 31, "Evidential Matter"; Statement On Auditing Standards, 080, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Amendment To Statement On Auditing Standards No. 31, "Evidential Matter"; Statement On Auditing Standards, 080, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
Most of the independent auditors work in forming his or her opinion on financial statements consists of obtaining and evaluating evidential matter concerning the assertions in such financial statements. The measure of the validity of such evidence for audit purposes lies in the judgment of the auditor in this respect, audit evidence differs from legal evidence, which is circumscribed by rigid rules. Evidential matter varies substantially in its influence on the auditor as he or she develops his an opinion with respect to financial statements under audit. The pertinence of the evidence, its objectivity, its timeliness, and the existence of …
Cpa Client Bulletin, January 1996, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, January 1996, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Patterns Of Research Productivity And Knowledge Creation At The Accounting Review: 1967-1993, Jacci L. Rodgers, Paul F. Williams
Patterns Of Research Productivity And Knowledge Creation At The Accounting Review: 1967-1993, Jacci L. Rodgers, Paul F. Williams
Accounting Historians Journal
This paper presents an analysis of author productivity in The Accounting Review for the period 1967 through 1993. The stratification observed in other disciplines is evident and is associated with a set of "elite" schools. The most productive authors in TAR are dominated by graduates of these schools. It is also the case that these elite authors increasingly rely on other social science disciplines, notably financial economics and cognitive psychology, for producing accounting knowledge. Evidence is also provided which indicates that the process of elite formation at TAR is more consistent with the use of particularistic rather than universal criteria. …
In Our Opinion… , Vol. 12 No. 2, April 1996, American Institute Of Certified Public Accountants. Audit Standards Team
In Our Opinion… , Vol. 12 No. 2, April 1996, American Institute Of Certified Public Accountants. Audit Standards Team
Newsletters
No abstract provided.
Accounting Trends And Techniques, 50th Annual Survey, 1996 Edition, American Institute Of Certified Public Accountants
Accounting Trends And Techniques, 50th Annual Survey, 1996 Edition, American Institute Of Certified Public Accountants
Accounting Trends and Techniques
No abstract provided.
Aicpa News & Views Extra, American Institute Of Certified Public Accountants (Aicpa)
Aicpa News & Views Extra, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Aicpa News & Views Extra, American Institute Of Certified Public Accountants (Aicpa)
Aicpa News & Views Extra, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Cpa Expert 1996 Fall; Mcs Monitor 1996 November, American Institute Of Certified Public Accountants
Cpa Expert 1996 Fall; Mcs Monitor 1996 November, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Cpa Expert 1996 Spring, American Institute Of Certified Public Accountants
Cpa Expert 1996 Spring, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Cpa Healthcare Client Letter, Winter 1996, American Institute Of Certified Public Accountants (Aicpa)
Cpa Healthcare Client Letter, Winter 1996, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Auditing Symposium Xiii: Proceedings Of The 1996 Deloitte & Touche/University Of Kansas Symposium On Auditing Problems, University Of Kansas, School Of Business, Michael L. Ettredge
Auditing Symposium Xiii: Proceedings Of The 1996 Deloitte & Touche/University Of Kansas Symposium On Auditing Problems, University Of Kansas, School Of Business, Michael L. Ettredge
Proceedings of the University of Kansas Symposium on Auditing Problems
Meeting the challenge of technological change -- A standard setter's perspective / James M. Sylph, Gregory P. Shields; Technological change -- A glass half empty or a glass half full: Discussion of Meeting the challenge of technological change, and Business and auditing impacts of new technologies / Urton Anderson; Opportunities for assurance services in the 21st century: A progress report of the Special Committee on Assurance Services / Richard Lea; Model of errors and irregularities as a general framework for risk-based audit planning / Jere R. Francis, Richard A. Grimlund; Discussion of A Model of errors and irregularities as a …