Open Access. Powered by Scholars. Published by Universities.®
- Discipline
-
- Taxation (281)
- Business Administration, Management, and Operations (26)
- Corporate Finance (24)
- Finance and Financial Management (24)
- Insurance (23)
-
- Management Sciences and Quantitative Methods (21)
- Education (9)
- Social and Behavioral Sciences (6)
- Higher Education (5)
- Human Resources Management (4)
- Arts and Humanities (3)
- Business Law, Public Responsibility, and Ethics (3)
- Curriculum and Instruction (3)
- Educational Administration and Supervision (3)
- Higher Education Administration (3)
- Management Information Systems (3)
- Nonprofit Administration and Management (3)
- Adult and Continuing Education (2)
- Business Analytics (2)
- Business and Corporate Communications (2)
- Communication (2)
- Economics (2)
- Educational Assessment, Evaluation, and Research (2)
- Educational Leadership (2)
- Educational Methods (2)
- Entrepreneurial and Small Business Operations (2)
- International Business (2)
- Journalism Studies (2)
- Institution
-
- University of Mississippi (390)
- University of Nebraska - Lincoln (21)
- Western Kentucky University (3)
- Brigham Young University (2)
- Central Bank of Nigeria (2)
-
- Edith Cowan University (2)
- Illinois State University (2)
- Kennesaw State University (2)
- Langston University (2)
- Marquette University (2)
- Morehead State University (2)
- University of Dayton (2)
- Air Force Institute of Technology (1)
- Andrews University (1)
- College of Saint Benedict and Saint John's University (1)
- Nova Southeastern University (1)
- Utah State University (1)
- Keyword
-
- American Institute of Certified Public Accountants (54)
- Manuals (29)
- Etc (26)
- Accounting -- Data processing (15)
- Accounting -- Periodicals; Tax planning -- Periodicals (12)
-
- Accounting firms -- Management (12)
- 1995 (11)
- Exposure draft (American Institute of Certified Public Accountants) (9)
- Finance (9)
- Maureen Helena (8)
- Auditing -- Standards -- United States (7)
- Questions (7)
- Accounting -- Examinations (6)
- Etc.; Disclosure in accounting -- Handbooks (6)
- Accounting (5)
- Accounting -- Study and teaching (5)
- Etc; Financial statements -- United States -- Handbooks (5)
- Financial planners -- United States -- Periodicals; Finance (5)
- Managerial accounting (5)
- Personal -- United States -- Periodicals; Tax Planning -- United States -- Periodicals (5)
- Unaudited -- United States (5)
- Accounting -- History -- Bibliography (4)
- Accounting -- Periodicals; Consultants -- Periodicals; Accountants -- Periodicals (4)
- Etc; Small business -- United States -- Auditing -- Handbooks (4)
- Income tax -- Law and legislation -- United States -- Periodicals; Tax planning -- Periodicals (4)
- Medical care -- Accounting -- Periodicals (4)
- Sept. 6; Financial statements -- United States; Financial statements (4)
- Small business -- United States -- Accounting -- Handbooks (4)
- Attestation function (Auditing) -- Standards -- United States (3)
- Bank examination -- United States -- Handbooks (3)
- Publication
-
- Newsletters (129)
- Guides, Handbooks and Manuals (74)
- Industry Guides (AAGs), Risk Alerts, and Checklists (37)
- Accounting Historians Notebook (36)
- Exposure Drafts, Comment Letters, and Statements of Position (33)
-
- Journal of Actuarial Practice (1993–2006) (21)
- Accounting Historians Journal (19)
- Association Sections, Divisions, Boards, Teams (18)
- AICPA Professional Standards (11)
- AICPA Annual Reports (8)
- AICPA Committees (7)
- Examinations and Study (7)
- Statements on Auditing Standards (7)
- WKU Administration Documents (3)
- Accounting Faculty Publications (2)
- Accounting Faculty Research and Publications (2)
- Bullion (2)
- Faculty Articles (2)
- Faculty Publications (2)
- International Journal for Business Education (2)
- McCabe Thesis Collection (2)
- Theses: Doctorates and Masters (2)
- Accounting Hall of Fame Brochures (1)
- Accounting Trends and Techniques (1)
- All Archived Publications (1)
- American Institute of Accountants (1)
- Dissertations (1)
- Honors Theses, 1963-2015 (1)
- Huizenga Undergraduate Course Catalogs (1)
- Individual and Corporate Publications (1)
- Publication Type
Articles 181 - 210 of 437
Full-Text Articles in Accounting
Software Connection, Volume 2, Number 2, Second Quarter 1994, American Institute Of Certified Public Accountants (Aicpa)
Software Connection, Volume 2, Number 2, Second Quarter 1994, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Infotech Update, Volume 4, Number 2, Winter 1995, American Institute Of Certified Public Accountants. Information Technology Section
Infotech Update, Volume 4, Number 2, Winter 1995, American Institute Of Certified Public Accountants. Information Technology Section
Newsletters
No abstract provided.
Amendments To Statements On Auditing Standards No. 22, Planning And Supervision, No. 59, The Auditor's Consideration Of An Entity's Ability To Continue As A Going Concern, And No. 62, Special Reports; Statement On Auditing Standards, 077, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Amendments To Statements On Auditing Standards No. 22, Planning And Supervision, No. 59, The Auditor's Consideration Of An Entity's Ability To Continue As A Going Concern, And No. 62, Special Reports; Statement On Auditing Standards, 077, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
Amends Statement on Auditing Standards No. 22, AICPA, Professional Standards, vol. 1, AU sec. 311 Statement on Auditing Standards No. 59, AICPA, Professional Standards, vol. 1, AU sec. 341 and Statement on Auditing Standards No. 62, AICPA, Professional Standards, vol. 1, AU sec. 623.
Contents [1995, Vol. 22, No. 1]; Accounting Historians Journal, The [1995, Vol. 22, No. 1]; Guide For Submitting Manuscripts [1995, Vol. 22, No. 1], Academy Of Accounting Historians
Contents [1995, Vol. 22, No. 1]; Accounting Historians Journal, The [1995, Vol. 22, No. 1]; Guide For Submitting Manuscripts [1995, Vol. 22, No. 1], Academy Of Accounting Historians
Accounting Historians Journal
The prefatory matter includes: List of the Academy officers and trustees, editorial staff and board, subscription information, issue cover page, the table of contents, Statement of Policy, Guide for Submitting Manuscripts, and Complementary Copies and Reprints, and Communications Section.
Use Of Accounting Information In Governmental Regulation And Public Administration: The Impact Of John R. Commons And Early Institutional Economists, Mark A. Covaleski, Mark William Dirsmith, Sajay Samuel
Use Of Accounting Information In Governmental Regulation And Public Administration: The Impact Of John R. Commons And Early Institutional Economists, Mark A. Covaleski, Mark William Dirsmith, Sajay Samuel
Accounting Historians Journal
This paper examines the socio-political process by which an ensemble of such calculative practices and techniques as accounting came to be developed, adopted, and justified within turn-of-the-cen-tury public administration. We are particularly concerned with examining the influence of John R. Commons and other early institutional economists during this Progressive era. Using primary and secondary archival materials, our purpose is to make three main contributions to the literature. First, the paper explores Commons' contribution to the debates over "value" which seems to be somewhat unique in that he explicitly recognized that there exists no unproblematic, intrinsic measure of value, but rather …
Retrospective: Paul Franklin Grady, Wesley T. Andrews
Retrospective: Paul Franklin Grady, Wesley T. Andrews
Accounting Historians Journal
This paper, written by his son-in-law of 37 years, is a collection of anecdotal "folklore" about a man who had a very significant impact on the development of the accounting profession during the "Golden Age of Accounting". Paul Grady's greatness arose from his enormous dedication, strength and character, coupled with his complete honesty and relentless ruthlessness in seeking to have his views prevail. The only purpose in the paper is to provide a glimpse of the nature of this truly remarkable person. If the paper fails in this, then perhaps the reader will at least find the stories mildly amusing.
Book Reviews [1995, Vol. 22, No. 1], Victoria Beard
Book Reviews [1995, Vol. 22, No. 1], Victoria Beard
Accounting Historians Journal
Boorks reviewed are: Margaret Hoskins, Mary E. Murphy's Contributions to Accountancy Reviewed by Leslie S. Oakes; G. H. Lawson, Ed., Studies in Cash Flow Accounting and Analysis (Aspects of the Interface between Managerial Planning, Reporting and Control and External Performance Measurement) Reviewed by Kathryn A. S. Lancaster; Robert K. Mautz, Financial Reporting for Nonprofit Organizations: A Fresh Look Reviewed by Denise Nitterhouse; Grant U. Meyers and Erwin S. Koval, Proud of the Past: 75 Years of Excellence Through Leadership 1919-1994, Reviewed by Richard Vangermeersch; R.H. Parker and B.S. Yamey, Eds., Accounting History: Some British Contributions Reviewed by Jeremy Cripps; Chris …
Accounting Historians Journal, 1995, Vol. 22, No. 1 [Whole Issue]
Accounting Historians Journal, 1995, Vol. 22, No. 1 [Whole Issue]
Accounting Historians Journal
June issue
Accounting Historians Journal, 1995, Vol. 22, No. 2 [Whole Issue]
Accounting Historians Journal, 1995, Vol. 22, No. 2 [Whole Issue]
Accounting Historians Journal
December issue
British Cost Accounting Development: Continuity And Change, John Richard Edwards, Malcolm Anderson
British Cost Accounting Development: Continuity And Change, John Richard Edwards, Malcolm Anderson
Accounting Historians Journal
This paper uses the archival records of three entities successively carrying on coal and ironmaking activities at Staveley between 1838-1900, together with the findings from earlier research, to explore the costing information generated over the period 1690-1900. We find a system of cost accounting, broadly defined, in operation throughout the period, a large measure of continuity concerning its basic features, and innovations made from time to time presumably designed to improve its usefulness. The paper uses the results of this and earlier research to explore the nature of accounting change and draws attention to possible differences in the path of …
Irving Fisher And The Mechanistic Character Of Twentieth Century Accounting Thought, Tom Mouck
Irving Fisher And The Mechanistic Character Of Twentieth Century Accounting Thought, Tom Mouck
Accounting Historians Journal
This paper provides an overview of the influence of Newtonian mechanics on the development of neoclassical economic theory and highlights Fisher's role in the popularization of the resulting mechanical conception of economics. The paper also portrays Fisher's The Nature of Capital and Income : a work which has been aptly characterized as the "first economic theory of accounting" : as the first move toward the colonization of accounting by economics. The result of Fisher's influence has been a paradigmatic linkage between the Newtonian world view of science, neoclassical economics, and mainstream academic accounting thought. The picture that emerges from this …
Edward Wild: Advocate Of Simplification And An Organised Profession In Colonial Australia, Garry D. Carnegie, Scott Varker
Edward Wild: Advocate Of Simplification And An Organised Profession In Colonial Australia, Garry D. Carnegie, Scott Varker
Accounting Historians Journal
As far as can be established, Edward Wild's book, Bookkeeping by Double Entry Made Easy, was the second book on accounting to be published in Australia. Apart from the presentation of his simplified system of double entry bookkeeping, Wild advocated the establishment of an organised Australian accounting profession in his book. This paper examines the life and career of Wild and describes and analyses the content of his book. The book is placed within the local Victorian context. Possible influences on Wild's writing are examined and the possible influence of Wild on later developments in Australian accounting is addressed.
Book Reviews [1995, Vol. 22, No. 2], Victoria Beard
Book Reviews [1995, Vol. 22, No. 2], Victoria Beard
Accounting Historians Journal
Books reviewed are: Anthony G. Hopwood and Peter Miller, Eds., Accounting as Social and Institutional Practice Reviewed by Ross E. Stewart; Wolodymyr Motyka, Annotated Bibliography of Russian Language Publications on Accounting 1736-1917 Reviewed by Marc I. LeBow; Paul Omerod, The Death of Economics Reviewed by Scot A. Stradley; Graeme Donald Snooks, Economics without Time.- A Science Blind to the Forces of Historical Change Reviewed by Christopher J. Napier; Tony Tinker and Tony Puxty, Eds., Policing Accounting Knowledge: The Market for Excuses Affair Reviewed by Alan J. Richardson; Robert Van Riper, Setting Standards for Financial Reporting: FASB and the Struggle for …
Planner, Volume 9, Number 5, December-January 1995, American Institute Of Certified Public Accountants (Aicpa)
Planner, Volume 9, Number 5, December-January 1995, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Consideration Of Internal Control Structure In A Financial Statement Audit : An Amendment To Sas No. 55; Statement On Auditing Standards, 078, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Consideration Of Internal Control Structure In A Financial Statement Audit : An Amendment To Sas No. 55; Statement On Auditing Standards, 078, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
This amendment revises the definition and description of internal control contained in SAS No. 55, Consideration of the Internal Control Structure in a Financial Statement Audit, to recognize the definition and description contained in Internal Control-Integrated Framework, published by the Committee of Sponsoring Organizations of the Treadway Commission (the COSO report). The Auditing Standards Board (ASB) believes the COSO report is rapidly becoming a widely accepted framework for sound internal control among United States organizations and its acceptance and use will continue to grow. Therefore, the ASB believes it is appropriate to revise SAS No. 55 to recognize the definition …
Intel's Pentium Problems Update; Technology Alert, January 1995, Robert C. Wynne
Intel's Pentium Problems Update; Technology Alert, January 1995, Robert C. Wynne
Newsletters
No abstract provided.
Digest Of State Issues 1995, Vol. 5, No. 2, American Institute Of Certified Public Accountants. State Legislation Department
Digest Of State Issues 1995, Vol. 5, No. 2, American Institute Of Certified Public Accountants. State Legislation Department
Newsletters
No abstract provided.
Cpa Client Tax Letter, January/February/March 1995, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Tax Letter, January/February/March 1995, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Announcement [1995, Vol. 22, No. 1], Academy Of Accounting Historians
Announcement [1995, Vol. 22, No. 1], Academy Of Accounting Historians
Accounting Historians Journal
Announcements include: Table of contents for Accounting and Business Research, Vol. 25, no. 98 (Springr 1995) and Vol. 25, no. 99 (Summer 1995); Contemporary Accounting Research Vol. 12, no. 1 (Fall 1995)
Cpa Management Consultant, Winter 1995, American Institute Of Certified Public Accountants (Aicpa)
Cpa Management Consultant, Winter 1995, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
1826 Contract For Construction Of Facilities At The Pensacola Naval Station And Its Implications For Historical Research Using Agency Theory, O. Ronald Gray, Richard Victor Calvasina
1826 Contract For Construction Of Facilities At The Pensacola Naval Station And Its Implications For Historical Research Using Agency Theory, O. Ronald Gray, Richard Victor Calvasina
Accounting Historians Journal
This contract dispute enhances our understanding of agency relationships and fosters greater recognition of the limitations and hazards of historical research using an agency literature framework. The accounting records, related memoranda, and reports submitted also provide insight into the nature and character of early defense contract accounting and relationships between these contractors and the government. Difficulties confronted by the Navy in securing a contractor; contract terms; civilian contractor's project accounting records, related memoranda, and correspondence with naval authorities are reviewed. The post-contract correspondence provides insight into how early 19th century government contractors attempted to resolve disputes with the government.
Earned Income Credit: Historical Predecessors And Contemporary Evolution, Anthony J. Cataldo
Earned Income Credit: Historical Predecessors And Contemporary Evolution, Anthony J. Cataldo
Accounting Historians Journal
The Revenue Reconciliation Act of 1993 (RRA93) significantly expanded the earned income credit (EIC), which was changed to include low-income taxpayers without dependents. Evolving, most directly, from the "workfare" plan (1972) proposed by Senate Finance Committee Chairman, Russel B. Long, and in response to President Nixon's Family Assistance Program (FAP), the post-1974 EIC was not the first of its kind. It had two predecessors. The EIC of 1923 through 1931 benefitted taxpayers with or without dependents and excluded any "workfare" feature. A second EIC, in name only, was in effect for the 1934 through 1943 tax years. This paper develops …
Cely Shipping Accounts: Accountability And The Transition From Oral To Written Records, Keith Hooper
Cely Shipping Accounts: Accountability And The Transition From Oral To Written Records, Keith Hooper
Accounting Historians Journal
The records of a voyage from London to Bordeaux during 1486-87 are reviewed. The voyage was the first of a regular pattern of trading voyages conducted on behalf of the Cely family who traded English wheat and wool for Bordeaux wine. This family were fifteenth century London merchants whose accounts and other papers are held by the London Public Record Office. Secondary sources are used to show that by the late fifteenth century many English merchants were attracted to overseas trade, which despite considerable risks, offered the prospect of a good return. The paper illustrates some features of medieval accounting, …
Announcement [1995, Vol. 22, No. 2]; Ad Hoc Reviewers 1994-1995, Academy Of Accounting Historians
Announcement [1995, Vol. 22, No. 2]; Ad Hoc Reviewers 1994-1995, Academy Of Accounting Historians
Accounting Historians Journal
Announcements include: Table of contents for Accounting and Business Research, Vol. 25, no. 100 (Autumn 1995); Accounting, Auditing & Accountability Journal, Vol. 8, no. 2 (1995
Historical Context Of Profesional Ideology And Tension And Strain In The Accounting Profession, Sivakumar Velayutham, M. H. Perera
Historical Context Of Profesional Ideology And Tension And Strain In The Accounting Profession, Sivakumar Velayutham, M. H. Perera
Accounting Historians Journal
A growing literature points to a crisis of confidence in the accounting profession and a lack of commitment by its members to the professional ideology. In this paper the approach developed by MacIntyre is used to place professional ideology in an historical context. The paper argues that the tension and strain in the profession can be related to the changing character of both the contemporary society and professional ideology itself. It concludes by highlighting the need for the profession to develop an ideology to which its members as well as society can relate.
Contents [1995, Vol. 22, No. 2]; Accounting Historians Journal, The [1995, Vol. 22, No. 2]; Guide For Submitting Manuscripts [1995, Vol. 22, No. 2], Academy Of Accounting Historians
Contents [1995, Vol. 22, No. 2]; Accounting Historians Journal, The [1995, Vol. 22, No. 2]; Guide For Submitting Manuscripts [1995, Vol. 22, No. 2], Academy Of Accounting Historians
Accounting Historians Journal
The prefatory matter includes: List of the Academy officers and trustees, editorial staff and board, subscription information, issue cover page, the table of contents, Statement of Policy, Guide for Submitting Manuscripts, Complementary Copies and Reprints, and Communications Section.
Engagements To Apply Agreed-Upon Procedures To Specified Elements, Accounts, Or Items Of A Financial Statement; Statement On Auditing Standards, 075, American Institute Of Certified Public Accountants. Auditing Standards Board
Engagements To Apply Agreed-Upon Procedures To Specified Elements, Accounts, Or Items Of A Financial Statement; Statement On Auditing Standards, 075, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
This Statement sets forth standards and provides guidance to an accountant1 concerning performance and reporting in all engagements to apply agreed-upon procedures to specified elements, accounts, or items of a financial statement, except as noted in paragraph 2.
Compliance Auditing Considerations In Audits Of Governmental Entities And Other Recipients Of Governmental Financial Assistance; Statement On Auditing Standards, 074, American Institute Of Certified Public Accountants. Auditing Standards Board
Compliance Auditing Considerations In Audits Of Governmental Entities And Other Recipients Of Governmental Financial Assistance; Statement On Auditing Standards, 074, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
1. This Statement is applicable when the auditor is engaged to audit a governmental entity under generally accepted auditing standards This Statement amends Statement on Standards for (GAAS), and engaged to test and report on compliance with laws and regulations under Government Auditing Standards (the Yellow Book) or in certain other circumstances involving governmental financial assistance, such as single or organization-wide audits or program-specific audits under certain federal or state audit regulations.
Role Of Accounting In Public Expenditure And Monetary Policy In The First Century Ad Roman Empire, David Oldroyd
Role Of Accounting In Public Expenditure And Monetary Policy In The First Century Ad Roman Empire, David Oldroyd
Accounting Historians Journal
Previous authors have argued that Roman coinage was used as an instrument of financial control rather than simply as a means for the state to make payments, without assessing the accounting implications. The article reviews the literary and epigraphic evidence of the public expenditure accounts surrounding the Roman monetary system in the first century AD. This area has been neglected by accounting historians. Although the scope of the accounts supports the proposition that they were used for financial control, the impetus for keeping those accounts originally came from the emperor's public expenditure commitments. This suggests that financial control may have …
Practice Alert 95-1: Revenue Recognition, American Institute Of Certified Public Accountants. Professional Issues Task Force
Practice Alert 95-1: Revenue Recognition, American Institute Of Certified Public Accountants. Professional Issues Task Force
Newsletters
No abstract provided.