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Articles 61 - 90 of 418
Full-Text Articles in Accounting
State Legislation Matters, Volume 3, Number 4, Fall 1991, American Institute Of Certified Public Accountants (Aicpa)
State Legislation Matters, Volume 3, Number 4, Fall 1991, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Seminar On Accounting And Auditing: Taiwan And China Meet, Wen Shuo
Seminar On Accounting And Auditing: Taiwan And China Meet, Wen Shuo
Accounting Historians Notebook
Taiwan and China came together for a seminar on accounting and auditing on July 5, 1991. This six-day meeting was held at the Friendship Hotel in Beijing and was the first in 42 years. The seminar was co-sponsored by the Yong-You Institute of Accounting and Auditing Research in Beijing, the Management Accounting Association, and the Institute of Certified Public Accountants of Taiwan. The seminar included 37 scholars and practitioners of accounting and auditing from Taiwan, more than 80 from China, and 25 reporters.
Do You Know?, Louis Goldberg
Do You Know?, Louis Goldberg
Accounting Historians Notebook
Prof. Goldberg seeks information on Stephen W. Gilman.
Cpa Client Tax Letter, October/November/December 1991, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Tax Letter, October/November/December 1991, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Practicing Cpa, Vol. 15 No. 10, October 1991, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 15 No. 10, October 1991, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Accounting Careers, Fall 1991, American Institute Of Certified Public Accountants (Aicpa)
Accounting Careers, Fall 1991, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Planner, Volume 6, Number 4, October/November 1991, American Institute Of Certified Public Accountants (Aicpa)
Planner, Volume 6, Number 4, October/November 1991, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Infotech Update, Volume 1, Number 1, Fall 1991, American Institute Of Certified Public Accountants. Information Technology Division
Infotech Update, Volume 1, Number 1, Fall 1991, American Institute Of Certified Public Accountants. Information Technology Division
Newsletters
No abstract provided.
Book Review, Matthew Lesko
Accountants As Change Agents, Michael D. Akers, Frank A. Wiebe
Accountants As Change Agents, Michael D. Akers, Frank A. Wiebe
Woman C.P.A.
No abstract provided.
Talk About Members, Academy Of Accounting Historians
Talk About Members, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
The Information Content Of Withdrawn Audit Qualifications: New Evidence On The Value Of "Subject-To" Opinions, L. Paige Fields, Michael S. Wilkins
The Information Content Of Withdrawn Audit Qualifications: New Evidence On The Value Of "Subject-To" Opinions, L. Paige Fields, Michael S. Wilkins
School of Business Faculty Research
Statement on Auditing Standards No. 58 (AICPA 1988) effectively eliminated the "subject-to" audit opinion which auditors used to highlight financial statement uncertainties. Elimination of the "subject-to" report implied the Auditing Standards Board's belief that the opinion conveyed no material information to users. Several market-based studies of the value of "subject-to" opinions have yielded mixed results. A major limitation in most of these studies was a lack of precision in identifying the exact date upon which information, if any, was revealed to the market.
This study extends the previous work by examining the common share price reactions to public announcements of …
Accountants As Change Agents, Michael D. Akers, Frank A. Wiebe
Accountants As Change Agents, Michael D. Akers, Frank A. Wiebe
Accounting Faculty Research and Publications
The results of a field study of 48 manufacturing firms illustrates the change issues that accountants should consider when implementing changes within an organization. The primary purposes of the field study were to determine: 1. the product costing method being used for external reporting purposes, 2. the product costing method being used for internal financial reporting and budgeting, and 3. reasons for the methods used internally. The results indicate that most of the chief financial officers and controllers of the participating firms have not implemented the prescription that organizations should use variable costing for internal purposes. The accountants of those …
Accountant's Business Manual: Fall Tax Supplement 1991, William H. Behrenfeld, Andrew R. Biebl
Accountant's Business Manual: Fall Tax Supplement 1991, William H. Behrenfeld, Andrew R. Biebl
Guides, Handbooks and Manuals
No abstract provided.
Inside Aicpa, September 30, 1991, American Institute Of Certified Public Accountants (Aicpa)
Inside Aicpa, September 30, 1991, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Inside Aicpa, September 23, 1991, American Institute Of Certified Public Accountants (Aicpa)
Inside Aicpa, September 23, 1991, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Inside Aicpa, September 16, 1991, American Institute Of Certified Public Accountants (Aicpa)
Inside Aicpa, September 16, 1991, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Principles Of Reciprocity, American Institute Of Certified Public Accountants (Aicpa), Canadian Institute Of Chartered Accountants, National Association Of State Boards Of Accountancy
Principles Of Reciprocity, American Institute Of Certified Public Accountants (Aicpa), Canadian Institute Of Chartered Accountants, National Association Of State Boards Of Accountancy
Guides, Handbooks and Manuals
No abstract provided.
Inside Aicpa, September 9, 1991, American Institute Of Certified Public Accountants (Aicpa)
Inside Aicpa, September 9, 1991, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Inside Aicpa, September 3, 1991, American Institute Of Certified Public Accountants (Aicpa)
Inside Aicpa, September 3, 1991, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Cpa Client Bulletin, September 1991, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, September 1991, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Practicing Cpa, Vol. 15 No. 9, September 1991, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 15 No. 9, September 1991, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Accounting Educators: Fyi, Volume 3, Number 1, September, 1991, American Institute Of Certified Public Accountants. Academic And Career Development Division
Accounting Educators: Fyi, Volume 3, Number 1, September, 1991, American Institute Of Certified Public Accountants. Academic And Career Development Division
Newsletters
No abstract provided.
Travel News, Sept./Oct. 1991, American Institute Of Certified Public Accountants. Meetings & Travel Division
Travel News, Sept./Oct. 1991, American Institute Of Certified Public Accountants. Meetings & Travel Division
Newsletters
No abstract provided.
Case-Based Reasoning And Risk Assessment In Audit Judgment, Eric L. Denna, James V. Hansen, Rayman D. Meservy, Larry E. Wood
Case-Based Reasoning And Risk Assessment In Audit Judgment, Eric L. Denna, James V. Hansen, Rayman D. Meservy, Larry E. Wood
Faculty Publications
The purpose of this paper is to describe the results of an effort to utilize Case Based Reasoning (CBR) to model a specific audit judgment task. To date most efforts to develop computational models of audit judgment have used strictly rule-based representation methods. Some researchers have recently adopted more robust structures to model the auditor domain knowledge. Although these recent efforts to extend the representation methods appear to be more accurate descriptions of auditor reasoning and memory, they still lack a comprehensive. theory to guide the development of the model. A commonly encountered phenomenon in audit judgment is for an …
Inside Aicpa, August 26, 1991, American Institute Of Certified Public Accountants (Aicpa)
Inside Aicpa, August 26, 1991, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Inside Aicpa, August 19, 1991, American Institute Of Certified Public Accountants (Aicpa)
Inside Aicpa, August 19, 1991, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Accounting Hall Of Fame Induction: Introduction Of, Citation For And Response By Raymond John Chambers, Nashville, Tennessee, August 13, 1991, The Ohio State University. College Of Business
Accounting Hall Of Fame Induction: Introduction Of, Citation For And Response By Raymond John Chambers, Nashville, Tennessee, August 13, 1991, The Ohio State University. College Of Business
Accounting Hall of Fame Brochures
No abstract provided.
Inside Aicpa, August 12, 1991, American Institute Of Certified Public Accountants (Aicpa)
Inside Aicpa, August 12, 1991, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Inside Aicpa, August 5, 1991, American Institute Of Certified Public Accountants (Aicpa)
Inside Aicpa, August 5, 1991, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.