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Articles 421 - 442 of 442
Full-Text Articles in Accounting
Edi Control : Management And Audit Issues, Sally Chan
Edi Control : Management And Audit Issues, Sally Chan
Guides, Handbooks and Manuals
No abstract provided.
Estate Planning: Protecting Your Family, American Institute Of Certified Public Accountants. Communications Division
Estate Planning: Protecting Your Family, American Institute Of Certified Public Accountants. Communications Division
Association Sections, Divisions, Boards, Teams
No abstract provided.
Making Your 1995 Filing Less Taxing: Be Aware And Be Prepared: A Speech For Cpas To Deliver To General Audiences, American Institute Of Certified Public Accountants. Communications Division
Making Your 1995 Filing Less Taxing: Be Aware And Be Prepared: A Speech For Cpas To Deliver To General Audiences, American Institute Of Certified Public Accountants. Communications Division
Association Sections, Divisions, Boards, Teams
No abstract provided.
Firm-On-Firm Review Directory, January 1995, American Institute Of Certified Public Accountants. Division For Cpa Firms
Firm-On-Firm Review Directory, January 1995, American Institute Of Certified Public Accountants. Division For Cpa Firms
Association Sections, Divisions, Boards, Teams
No abstract provided.
Auditing Practice, Research, And Education : A Productive Collaboration, Timothy B. Bell, Arnold M. Bell, American Institute Of Certified Public Accountants (Aicpa), American Accounting Association. Auditing Section
Auditing Practice, Research, And Education : A Productive Collaboration, Timothy B. Bell, Arnold M. Bell, American Institute Of Certified Public Accountants (Aicpa), American Accounting Association. Auditing Section
Association Sections, Divisions, Boards, Teams
No abstract provided.
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.
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.
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 …
Amendment To Statement On Auditing Standards No. 58, Reports On Audited Financial Statements; Statement On Auditing Standards, 079, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Amendment To Statement On Auditing Standards No. 58, Reports On Audited Financial Statements; Statement On Auditing Standards, 079, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
This Statement amends Statement on Auditing Standards (SAS) No. 58, Reports on Audited Financial Statements, to eliminate the requirement that, when certain criteria are met, the auditor add an uncertainties explanatory paragraph to the auditor's report. It also clarifies and reorganizes the guidance in SAS No. 58 concerning emphasis paragraphs, uncertainties, and disclaimers of opinion. This Statement is effective for reports issued or reissued on or after February 29, 1996. Earlier application of the provisions of this Statement is permissible.
Codification Of Statements On Auditing Standards, Numbers 1 To 29 (1995), American Institute Of Certified Public Accountants (Aicpa)
Codification Of Statements On Auditing Standards, Numbers 1 To 29 (1995), American Institute Of Certified Public Accountants (Aicpa)
Statements on Auditing Standards
No abstract provided.
Report On Corporate State Tax Administrative Uniformity, American Institute Of Certified Public Accountants. Tax Division
Report On Corporate State Tax Administrative Uniformity, American Institute Of Certified Public Accountants. Tax Division
Association Sections, Divisions, Boards, Teams
No abstract provided.
Directors, Management, And Auditors: Allies In Protecting Shareholder Interests, American Institute Of Certified Public Accountants. Public Oversight Board
Directors, Management, And Auditors: Allies In Protecting Shareholder Interests, American Institute Of Certified Public Accountants. Public Oversight Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Determinants Of The Decision To Capitalize Finance Leases By Lessees : Australian Evidence, Salleh B. Hassan
Determinants Of The Decision To Capitalize Finance Leases By Lessees : Australian Evidence, Salleh B. Hassan
Theses: Doctorates and Masters
The objective of this study is to examine the economic factors motivating Australian listed lessee firms to adopt capitalization or footnote disclosure of their finance lease commitments from 1985 to 1987 as permitted by the transitional provision of AAS 17. Six research hypotheses are developed from the economic consequences perspective. It is hypothesised that the decision to capitalize finance lease commitments is positively related to firm’s : (1) corporate structure, (2) size, {3) political visibility, _(4) financial performance, and (5) overseas association, and negatively related to (6) debt contract financial constraints. Support for these hypotheses would be construed as suggesting …
Attracting African American Honor Students Into Accounting, Dana Hermanson, Susan H. Ivancevich, Roger H. Hermanson
Attracting African American Honor Students Into Accounting, Dana Hermanson, Susan H. Ivancevich, Roger H. Hermanson
Faculty Articles
The percentage of minority professionals in the major accounting firms has risen only 2 percentage points since 1976. Black members of a national collegiate honor society were surveyed to see if their perceptions of the accounting profession lead them to select other majors. The nonaccounting students perceived the accounting profession very positively in providing long-term financial rewards and availability of employment. The nonfinancial characteristics of lifestyle, work environment, and nature of accounting work were perceived poorly by respondents. It is vital that black students gain a better understanding of the nonfinancial nature of accounting work and of the role of …
Aicpa/State Cpa Society Under-35 Symposium, Chicago, Illinois, July 19, 1995, Report On Findings, American Institute Of Certified Public Accountants;
Aicpa/State Cpa Society Under-35 Symposium, Chicago, Illinois, July 19, 1995, Report On Findings, American Institute Of Certified Public Accountants;
Association Sections, Divisions, Boards, Teams
No abstract provided.
Testimony... Before The U.S. Securities And Exchange Commission On Sec Concept Release S7-29-94, Safe Harbor For Forward-Looking Statements, February 13, 1995, Philip B. Chenok, American Institute Of Certified Public Accountants (Aicpa)
Testimony... Before The U.S. Securities And Exchange Commission On Sec Concept Release S7-29-94, Safe Harbor For Forward-Looking Statements, February 13, 1995, Philip B. Chenok, American Institute Of Certified Public Accountants (Aicpa)
Association Sections, Divisions, Boards, Teams
No abstract provided.
Invest In Your Future: Choose A Personal Financial Specialist, American Institute Of Certified Public Accountants. Personal Financial Planning Division
Invest In Your Future: Choose A Personal Financial Specialist, American Institute Of Certified Public Accountants. Personal Financial Planning Division
Association Sections, Divisions, Boards, Teams
No abstract provided.
Estate Planning Tips For Individuals: A Speech For Cpas To Deliver To General Audiences, American Institute Of Certified Public Accountants. Communications Division
Estate Planning Tips For Individuals: A Speech For Cpas To Deliver To General Audiences, American Institute Of Certified Public Accountants. Communications Division
Association Sections, Divisions, Boards, Teams
No abstract provided.
Gift For Those Who Give: A Guide To Deducting Charitable Contributions: A Speech For Cpas To Deliver To General Audiences, American Institute Of Certified Public Accountants. Communications Division
Gift For Those Who Give: A Guide To Deducting Charitable Contributions: A Speech For Cpas To Deliver To General Audiences, American Institute Of Certified Public Accountants. Communications Division
Association Sections, Divisions, Boards, Teams
No abstract provided.
Virtue Ethics And Accounting Education, Steven Mintz
Virtue Ethics And Accounting Education, Steven Mintz
Steven Mintz
The meaning and purpose of virtue theory are described, emphasizing the work of Pincoffs (1986), how it relates to accounting practice, and pedagogical considerations in teaching virtue to accounting students. There is a need for virtue in accounting because the virtues enable accountants to resist client and commercial pressures that may result from conflicts between an accountants' obligation to a client or employer and public interest considerations. Educators can use case analysis, cooperative and collaborative learning techniques, and role-playing, to inform students about the importance of virtue and to facilitate the learning of virtue.
Issues In Accounting Policy : A Reader, Robert Bloom, Pieter Elgers
Issues In Accounting Policy : A Reader, Robert Bloom, Pieter Elgers
Robert Bloom
No abstract provided.
Foundations Of Accounting Theory And Policy : A Reader, Robert Bloom, Pieter Elgers
Foundations Of Accounting Theory And Policy : A Reader, Robert Bloom, Pieter Elgers
Robert Bloom
No abstract provided.