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1991

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Institution
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Publication
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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) Oct 1991

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 Oct 1991

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 Oct 1991

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) Oct 1991

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) Oct 1991

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) Oct 1991

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) Oct 1991

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 Oct 1991

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 Oct 1991

Book Review, Matthew Lesko

Woman C.P.A.

No abstract provided.


Accountants As Change Agents, Michael D. Akers, Frank A. Wiebe Oct 1991

Accountants As Change Agents, Michael D. Akers, Frank A. Wiebe

Woman C.P.A.

No abstract provided.


Talk About Members, Academy Of Accounting Historians Oct 1991

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 Oct 1991

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 Oct 1991

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 Oct 1991

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) Sep 1991

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) Sep 1991

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) Sep 1991

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 Sep 1991

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) Sep 1991

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) Sep 1991

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) Sep 1991

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) Sep 1991

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 Sep 1991

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 Sep 1991

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 Sep 1991

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) Aug 1991

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) Aug 1991

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 Aug 1991

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) Aug 1991

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) Aug 1991

Inside Aicpa, August 5, 1991, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.