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Accounting Commons

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1997

Discipline
Institution
Keyword
Publication
Publication Type

Articles 121 - 150 of 463

Full-Text Articles in Accounting

Expectation-Performance Gap: Professional Liability Associated With Certain Auditor Behaviors, Sidney Paul Glandon Jul 1997

Expectation-Performance Gap: Professional Liability Associated With Certain Auditor Behaviors, Sidney Paul Glandon

Doctoral Dissertations

The purpose of this dissertation is threefold: (i) to establish hypotheses relating financial liability to certain auditor behaviors discussed in the independence literature, (ii) to empirically validate that the presence of these behaviors will increase auditor financial liability over the normal audit situation, and (iii) attempt to explain the differences in subjects' perceptions for each of the behavioral scenarios studied.

A survey instrument was developed and administered to three groups of subjects: an impaneled jury, bankers, and CPAs. The instrument contained a vignette describing an annual audit situation where the company filed for bankruptcy subsequent to the issuance of the …


Finding Auditors Liable For Fraud: What The Jury Heard In The Phar Mor Case, David M. Cottrell, Steven M. Glover Jul 1997

Finding Auditors Liable For Fraud: What The Jury Heard In The Phar Mor Case, David M. Cottrell, Steven M. Glover

Faculty Publications

The Phar Mor case involved a massive collusive fraud by management. Although there were no claims the auditors participated in the fraud, plaintiffs' attorneys were able to convince the jury that the firm was liable for fraud on the grounds it made representations recklessly with regard to GAAS and GAAP.


Fastfact: Human Resources, Edition 27, June 26, 1997, American Institute Of Certified Public Accountants (Aicpa) Jun 1997

Fastfact: Human Resources, Edition 27, June 26, 1997, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Fastfact: Human Resources, Edition 27(Revised), June 26, 1997, American Institute Of Certified Public Accountants (Aicpa) Jun 1997

Fastfact: Human Resources, Edition 27(Revised), June 26, 1997, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Fastfact: Human Resources, Edition 28, June 24, 1997, American Institute Of Certified Public Accountants (Aicpa) Jun 1997

Fastfact: Human Resources, Edition 28, June 24, 1997, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Horizon Perspectives, Volume 1, Issue 1, June 5, 1997, American Institute Of Certified Public Accountants (Aicpa) Jun 1997

Horizon Perspectives, Volume 1, Issue 1, June 5, 1997, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Proposed Statement Of Position : Software Revenue Recognition, Draft - 6/5/97; Exposure Draft (American Institute Of Certified Public Accountants); 1997, June 5, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jun 1997

Proposed Statement Of Position : Software Revenue Recognition, Draft - 6/5/97; Exposure Draft (American Institute Of Certified Public Accountants); 1997, June 5, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Planner, Volume 12, Number 2, June-July 1997, American Institute Of Certified Public Accountants (Aicpa) Jun 1997

Planner, Volume 12, Number 2, June-July 1997, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Team Network News, Special Issue, June, 1997, American Institute Of Certified Public Accountants. Communications Implementation Team Jun 1997

Team Network News, Special Issue, June, 1997, American Institute Of Certified Public Accountants. Communications Implementation Team

Newsletters

No abstract provided.


Cpa Client Bulletin, June 1997, American Institute Of Certified Public Accountants (Aicpa) Jun 1997

Cpa Client Bulletin, June 1997, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practicing Cpa, Vol. 21 No. 6, June 1997, American Institute Of Certified Public Accountants (Aicpa) Jun 1997

Practicing Cpa, Vol. 21 No. 6, June 1997, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Updating Microsoft's Windows 95 And Internet Explorer, George Wilson Jr. Jun 1997

Updating Microsoft's Windows 95 And Internet Explorer, George Wilson Jr.

Newsletters

No abstract provided.


Team Network News, June, 1997, American Institute Of Certified Public Accountants. Communications Implementation Team Jun 1997

Team Network News, June, 1997, American Institute Of Certified Public Accountants. Communications Implementation Team

Newsletters

No abstract provided.


Aicpa Technical Practice Aids, As Of June 1, 1997, American Institute Of Certified Public Accountants (Aicpa) Jun 1997

Aicpa Technical Practice Aids, As Of June 1, 1997, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Fastfact: Human Resources, Edition 26, May 30, 1997, American Institute Of Certified Public Accountants (Aicpa) May 1997

Fastfact: Human Resources, Edition 26, May 30, 1997, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Fastfact: Human Resources, Edition 25, May 28, 1997, American Institute Of Certified Public Accountants (Aicpa) May 1997

Fastfact: Human Resources, Edition 25, May 28, 1997, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Fastfact: Human Resources, Edition 24, May 15, 1997, American Institute Of Certified Public Accountants (Aicpa) May 1997

Fastfact: Human Resources, Edition 24, May 15, 1997, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Spring Meeting Of Council, May 4-7, 1997, Washington, D. C., American Institute Of Certified Public Accountants (Aicpa) May 1997

Spring Meeting Of Council, May 4-7, 1997, Washington, D. C., American Institute Of Certified Public Accountants (Aicpa)

Association Sections, Divisions, Boards, Teams

No abstract provided.


Impact Of The Adoption Of New Technology (Facnet) On A Minority-Owned Small Business In Colorado, Tamara L. James May 1997

Impact Of The Adoption Of New Technology (Facnet) On A Minority-Owned Small Business In Colorado, Tamara L. James

McCabe Thesis Collection

FACNET is a computer network that moves Electronic Data Interchange (EDI) from the Department of Defense (DoD) and federal buying sites to and from the certified Value Added Network (VAN).

This study is conducted to answer the following questions about the use FACNET by XYZ Communications:

1) Has FACNET helped reduce the cost of paper used in the business?

2) Has FACNET helped reduce the cost of long distance calls (telephone and fax) in the business?

3) Has FACNET helped reduce the cost of traveling expenses (hotel and transportation) in the business?

4)Has FACNET helped the business to conduct in …


Practicing Cpa, Vol. 21 No. 5, May 1997, American Institute Of Certified Public Accountants (Aicpa) May 1997

Practicing Cpa, Vol. 21 No. 5, May 1997, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Business And Industry, May 1997, American Institute Of Certified Public Accountants (Aicpa) May 1997

Members In Business And Industry, May 1997, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Medium Public Accounting Firms, May 1997, American Institute Of Certified Public Accountants (Aicpa) May 1997

Members In Medium Public Accounting Firms, May 1997, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Education, May 1997, American Institute Of Certified Public Accountants (Aicpa) May 1997

Members In Education, May 1997, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practice Alert 97-2: Audits Of Employee Benefit Plans; Members In Public Accounting Firms. May 1997, American Institute Of Certified Public Accountants. Professional Issues Task Force May 1997

Practice Alert 97-2: Audits Of Employee Benefit Plans; Members In Public Accounting Firms. May 1997, American Institute Of Certified Public Accountants. Professional Issues Task Force

Newsletters

No abstract provided.


Team Network News, May, 1997, American Institute Of Certified Public Accountants. Communications Implementation Team May 1997

Team Network News, May, 1997, American Institute Of Certified Public Accountants. Communications Implementation Team

Newsletters

No abstract provided.


Cpa Client Bulletin, May 1997, American Institute Of Certified Public Accountants (Aicpa) May 1997

Cpa Client Bulletin, May 1997, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practice Alert 97-1: Financial Statements On The Interenet; Members In Public Accounting Firms, January/February 1997, American Institute Of Certified Public Accountants. Professional Issues Task Force May 1997

Practice Alert 97-1: Financial Statements On The Interenet; Members In Public Accounting Firms, January/February 1997, American Institute Of Certified Public Accountants. Professional Issues Task Force

Newsletters

No abstract provided.


Members In Internal Audit, May 1997, American Institute Of Certified Public Accountants (Aicpa) May 1997

Members In Internal Audit, May 1997, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Finance And Accounting, May 1997, American Institute Of Certified Public Accountants (Aicpa) May 1997

Members In Finance And Accounting, May 1997, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Large Public Accounting Firms, May 1997, American Institute Of Certified Public Accountants (Aicpa) May 1997

Members In Large Public Accounting Firms, May 1997, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.