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Articles 361 - 390 of 419
Full-Text Articles in Accounting
Health Care Industry Developments - 1991; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Health Care Industry Developments - 1991; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Life And Health Insurance Industry Developments - 1991; Audit Risk Alerts, American Institute Of Certified Public Accountants
Life And Health Insurance Industry Developments - 1991; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Oil And Gas Producers Industry Developments - 1991; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Oil And Gas Producers Industry Developments - 1991; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
State And Local Governmental Developments - 1991; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
State And Local Governmental Developments - 1991; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
An Empirical Investigation Of A Choice Of Accounting Method For Investments By Colleges And Universities: Positive Accounting Theory Applied In A Not-For-Profit Environment, Bruce W. Chase
Theses and Dissertations
The reasons why managers make certain accounting method choices have been explored by accounting researchers for some time. For over ten years, much of this research has been driven by positive accounting theory, which is based on the underlying assumption that managers act rationally to maximize their own personal wealth when making accounting method choices. This study is an initial attempt to extend positive accounting theory research to a not-for-profit setting; specifically, the choice of accounting method for endowment investments by colleges and universities is examined.
The three objectives of this study are: 1) to determine if the findings of …
Local Governmental Audit And Accounting Manual, As Of March 1, 1991: A Nonauthoritative Practice Aid;Notes To The Illustrative Combined Financial Statements;, Susan Cornwall, Linda J. Huntley, Moshe S. Levitin, Michael A. Tursi
Local Governmental Audit And Accounting Manual, As Of March 1, 1991: A Nonauthoritative Practice Aid;Notes To The Illustrative Combined Financial Statements;, Susan Cornwall, Linda J. Huntley, Moshe S. Levitin, Michael A. Tursi
Guides, Handbooks and Manuals
No abstract provided.
Consideration Of The Internal Control Structure In A Computer Environment : A Case Study; Auditing Procedure Study;, American Institute Of Certified Public Accountants
Consideration Of The Internal Control Structure In A Computer Environment : A Case Study; Auditing Procedure Study;, American Institute Of Certified Public Accountants
Guides, Handbooks and Manuals
No abstract provided.
Developing Management Incentive Programs; Management Advisory Services Practice Aids. Small Business Consulting Practice Aid, 15, American Institute Of Certified Public Accountants
Developing Management Incentive Programs; Management Advisory Services Practice Aids. Small Business Consulting Practice Aid, 15, American Institute Of Certified Public Accountants
Guides, Handbooks and Manuals
No abstract provided.
Improving Organizational Structure; Management Advisory Services Practice Aids. Small Business Consulting Practice Aid, 16, American Institute Of Certified Public Accountants
Improving Organizational Structure; Management Advisory Services Practice Aids. Small Business Consulting Practice Aid, 16, American Institute Of Certified Public Accountants
Guides, Handbooks and Manuals
No abstract provided.
Using Computer Graphics To Enhance Mas Presentations : A Special Report Developed For Cpas; Management Advisory Services Special Report, American Institute Of Certified Public Accountants
Using Computer Graphics To Enhance Mas Presentations : A Special Report Developed For Cpas; Management Advisory Services Special Report, American Institute Of Certified Public Accountants
Guides, Handbooks and Manuals
No abstract provided.
Tips On Building A Successful Tax Return: A Speech For Cpas To Deliver To A General Audience, American Institute Of Certified Public Accountants. Communications Division
Tips On Building A Successful Tax Return: A Speech For Cpas To Deliver To A General Audience, American Institute Of Certified Public Accountants. Communications Division
Guides, Handbooks and Manuals
No abstract provided.
Revival Of The Independent Contractor Issue, American Institute Of Certified Public Accountants. Tax Division;
Revival Of The Independent Contractor Issue, American Institute Of Certified Public Accountants. Tax Division;
Guides, Handbooks and Manuals
No abstract provided.
1991 Community Bank Lender Survey Report, American Institute Of Certified Public Accountants. Private Companies Practice Section
1991 Community Bank Lender Survey Report, American Institute Of Certified Public Accountants. Private Companies Practice Section
Guides, Handbooks and Manuals
No abstract provided.
Guidelines For Voluntary Tax Practice Review, American Institute Of Certified Public Accountants. Tax Division
Guidelines For Voluntary Tax Practice Review, American Institute Of Certified Public Accountants. Tax Division
Guides, Handbooks and Manuals
No abstract provided.
Guide To The Personal Financial Planning Process And Professional Standards, American Association Of Certified Public Accountants. Personal Financial Planning Division
Guide To The Personal Financial Planning Process And Professional Standards, American Association Of Certified Public Accountants. Personal Financial Planning Division
Guides, Handbooks and Manuals
No abstract provided.
Managing Business Risk; Management Series, Christopher R. Malburg, American Institute Of Certified Public Accountants. Management Of An Accounting Practice Committee
Managing Business Risk; Management Series, Christopher R. Malburg, American Institute Of Certified Public Accountants. Management Of An Accounting Practice Committee
Guides, Handbooks and Manuals
No abstract provided.
Automation Of The Tax Practice Of The '90s;, C. Eugene Prescott, American Institute Of Certified Public Accountants. Tax Division
Automation Of The Tax Practice Of The '90s;, C. Eugene Prescott, American Institute Of Certified Public Accountants. Tax Division
Guides, Handbooks and Manuals
No abstract provided.
Planning For The Future: Your Social Security Benefits; Consumer Guide;, American Institute Of Certified Public Accountants. Communications Division
Planning For The Future: Your Social Security Benefits; Consumer Guide;, American Institute Of Certified Public Accountants. Communications Division
Guides, Handbooks and Manuals
No abstract provided.
Human Resources Planning And Management For An Mas Practice; Management Advisory Services Practice Aids. Practice Administration Aid, 6, American Institute Of Certified Public Accountants
Human Resources Planning And Management For An Mas Practice; Management Advisory Services Practice Aids. Practice Administration Aid, 6, American Institute Of Certified Public Accountants
Guides, Handbooks and Manuals
No abstract provided.
Information For Cpa Candidates, Tenth Edition (1991), American Institute Of Certified Public Accountants. Board Of Examiners
Information For Cpa Candidates, Tenth Edition (1991), American Institute Of Certified Public Accountants. Board Of Examiners
Examinations and Study
No abstract provided.
Uniform Cpa Examination, May 1987-May1991, Selected Questions & Unofficial Answers Indexed To Content Specification Outlines, American Institute Of Certified Public Accountants. Examinations Division
Uniform Cpa Examination, May 1987-May1991, Selected Questions & Unofficial Answers Indexed To Content Specification Outlines, American Institute Of Certified Public Accountants. Examinations Division
Examinations and Study
No abstract provided.
The Myth Of "Conventional Wisdom" On Changing Multiple-Choice Answers, Marshall A. Geiger
The Myth Of "Conventional Wisdom" On Changing Multiple-Choice Answers, Marshall A. Geiger
Accounting Faculty Publications
Business students are often warned not to change multiple-choice answers once an original selection has been made. This "conventional wisdom," that the first answer selected usually is the correct answer, is in contrast with the conclusions of research in the education and psychology fields. This study extends these earlier studies by using students in accounting principles I and principles II classes, and by examining whether the type of question (numeric or non-numeric) affects answer-changing behavior. On average, for every point lost roughly three points were gained by changing answers for both groups. Additionally, gender was found not to be a …
Uniform Cpa Examination. Questions And Unofficial Answers, 1991 November, American Institute Of Certified Public Accountants. Board Of Examiners
Uniform Cpa Examination. Questions And Unofficial Answers, 1991 November, American Institute Of Certified Public Accountants. Board Of Examiners
Examinations and Study
No abstract provided.
Position Paper: A Nondisclosed Uniform Cpa Examination (Effective May 1996) September 19, 1991, American Institute Of Certified Public Accountants. Board Of Examiners
Position Paper: A Nondisclosed Uniform Cpa Examination (Effective May 1996) September 19, 1991, American Institute Of Certified Public Accountants. Board Of Examiners
Examinations and Study
No abstract provided.
Accounting Hall Of Fame: Profiles Of Fifty Members, Thomas J. Burns, Edward N. Coffman
Accounting Hall Of Fame: Profiles Of Fifty Members, Thomas J. Burns, Edward N. Coffman
Accounting Hall of Fame Brochures
No abstract provided.
Computer Crime: The Abuse Of Accounting Information Systems, Darin J. Anderson
Computer Crime: The Abuse Of Accounting Information Systems, Darin J. Anderson
Presidential Scholars Theses (1990 – 2006)
This thesis will explore the impact of computer crime on accounting information systems. Specifically, it will address the different types of crimes committed, the types of people who commit them, and the controls to deter them. The paper will then close by focusing on who should take responsibility for detection of such crimes.
Generally Accepted Accounting Standards: A Standards Overload For Small Business?, Michelle L. Morgan
Generally Accepted Accounting Standards: A Standards Overload For Small Business?, Michelle L. Morgan
Presidential Scholars Theses (1990 – 2006)
The purpose of this paper is to explore the issue of the alledged standards overload problem. This exploration can be accomplished by breaking the topic down into several key areas of discussion. To fully comprehend the nature of the problem, it is necessary to have some background on current generally accepted accounting standards (GAAP): what is the nature of current accounting standards and where do they get their authority?; what is the purpose of current accounting standards, and is this purpose served for both smal 1 and/or privately held companies as wel I as for large, public companies? It is …
Policy Statement On Discriminatory Practices In Selecting Cpa Firms, American Institute Of Certified Public Accountants
Policy Statement On Discriminatory Practices In Selecting Cpa Firms, American Institute Of Certified Public Accountants
AICPA Annual Reports
No abstract provided.
Aicpa Annual Report 1991; Professionalism Performance, Progress, American Institute Of Certified Public Accountants
Aicpa Annual Report 1991; Professionalism Performance, Progress, American Institute Of Certified Public Accountants
AICPA Annual Reports
No abstract provided.
Annual Report 1990-1991, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board
Annual Report 1990-1991, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board
AICPA Annual Reports
No abstract provided.