Accounting Commons^™

Serving The Public Interest : A New Conceptual Framework For Auditor Independence (Draft), American Institute Of Certified Public Accountants, Independence Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Uniform Accountancy Act And Uniform Accountancy Act Rules; Exposure Draft (American Institute Of Certified Public Accountants), 1997, July 21, American Institute Of Certified Public Accountants (Aicpa), National Association Of State Boards Of Accountancy

Association Sections, Divisions, Boards, Teams

No abstract provided.

Making The Most Of The New Tax Law: Tax Planning For The Small Business Owner: A Speech For Cpas To Deliver To General Audiences, American Institute Of Certified Public Accountants. Communications Team

Association Sections, Divisions, Boards, Teams

No abstract provided.

Firm-On-Firm Review Directory, January 1997, American Institute Of Certified Public Accountants. Division For Cpa Firms

Association Sections, Divisions, Boards, Teams

No abstract provided.

Independence Standards Board - Minutes Of Meetings, Meeting Of Public Meeting, October 20, 1997, Independence Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Independence Standards Board - Minutes Of Meetings, Meeting Of June 30, 1997: Public Session, Independence Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Independence Issues Committee - Minutes Of Meetings Meeting Of November 20, 1997 Public Session, Independence Standards Board. Independence Issues Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.

Consumption Taxes: An Examination, Joshua E. Richardson '97

Honors Projects

The current in orne tax system fails to achieve several of these goals. This paper will examine three alternatives to the income tax: a national sales tax, a value added tax, and a personal expen iture tax. The three taxes create the same tax on an item of consumption through different methods. These options will be discussed in comparison to the current income tax on the basis of administrative efficiency, equity, economic consequences, and transitional difficulties.

A Survey Of The Use And Perceptions Of Analytical Procedures, Rebecca Hutchinson

Presidential Scholars Theses (1990 – 2006)

In order to comply with generally accepted auditing standards (GAAS), auditors are required to gather sufficient, competent evidence to support their opinion concerning the amounts and disclosures in the client's financial statements. Auditors have numerous ways by which to obtain such evidence, and one whose use is continually increasing--largely due to its cost-effectiveness--is analytical procedures.

Analytical procedures (APs) are defined as "evaluations of financial information made by a study of plausible relationships among both financial and non-financial data" (SAS No. 56). For non-auditors, an example of an AP is using historic gross profit percentages to determine if the gross profit …

The Impact Of Computer-Assisted Communication Techniques On The Accounting Profession, Jennifer Ellwanger

Presidential Scholars Theses (1990 – 2006)

Computers have made a tremendous impact on society in the last twenty years. They have affected practically every aspect of life; therefore, it isn't surprising that computers have impacted the accounting profession. The computer has changed the way accountants prepare tax returns and financial statements, and has influenced every other accounting process (Khani and Zarowin, 1995). Computers may also impact the way accountants communicate with clients and their coworkers. This study examines the impact of computer technology on communication in the accounting profession.

Prior research has reported what technologies are available and which ones are being used by accountants. A …

Senior Auditors' Reaction To Premature Sign-Off By A Staff Member, Amy L. Slabaugh

Presidential Scholars Theses (1990 – 2006)

The research presented in this paper is an extension of research completed by Kaplan (1995), who examined senior auditors' reporting intentions upon discovery of premature sign-off of an audit step by a staff member. His research found that audit seniors do not always formally report the discovery of premature sign-off, even though firms have formal policies requiring such reporting (McNair 1991). In Kaplan's (1995) research, an experiment was conducted in which subjects were asked to respond to a hypothetical scenario in which an audit staff member prematurely signed off on a required audit step. His study manipulated two situational variables: …

Thomsd J. Burns Bibliography, Anonymous

Accounting Hall of Fame Brochures

No abstract provided.

Annual Report, 1997, Board Of Examiners, Uniform Cpa Examination, American Institute Of Certified Public Accountants. Board Of Examiners

AICPA Annual Reports

No abstract provided.

Aicpa Annual Report 1996-97; Setting Our Sights On...Tomorrow, American Institute Of Certified Public Accountants

AICPA Annual Reports

No abstract provided.

Annual Report 1996-1997, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board

AICPA Annual Reports

No abstract provided.

Tabulation Of Cpas As Of August 1, 1997, American Institute Of Certified Public Accountants (Aicpa)

AICPA Annual Reports

No abstract provided.

State Tax Return Preparation Guide For All States' Corporation State Tax Returns Common Problems And Unique Tax Issues For Each State, American Institute Of Certified Public Accountants. State And Local Taxation Committee

Guides, Handbooks and Manuals

No abstract provided.

Information Technology Age : Evidential Matter In The Electronic Environment; Auditing Procedure Study;, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.

Fuzzy Underwriting: An Application Of Fuzzy Logic To Medical Underwriting, Per-Johan Horgby, Ralf Lohse, Nicola-Alexander Sittaro

Journal of Actuarial Practice (1993–2006)

One of the most difficult issues in the medical underwriting of life insurance applicants is diabetes mellitus. Compiling the prognosticating parameters for diabetic applicants results in a complex system of mutually interacting factors. In addition, neither the prognosticating factors themselves nor their impact on the mortality risk is clear cut. We show how a fuzzy inference system can be used in underwriting diabetes mellitus. A fuzzy inference system can cope with the imprecise nature of medical parameters by converting them into fuzzy sets and aggregating them using mathematical techniques. The fuzzy underwriting system presented goes further than previous applications of …

The Right To Underwrite? An Actuarial Perspective With A Difference, Thomas A. Moultrie, Guy R. Thomas

Journal of Actuarial Practice (1993–2006)

For a long time underwriting has been a part of the actuarial canon. With increasing frequency, however, challenges are being issued against the right of insurance companies to underwrite applications for new bUSiness, arguing that certain aspects of the practice are undesirably discriminatory. We explore the role of the actuary in the underwriting process and the challenges that are being set for the profession (as opposed to the life insurance industry) as a result of this role. As the distinction between the interests of the actuarial profession and the interests of the life insurance companies has become increasingly blurred, we …

Actuarial Model Assumptions For Australian Inflation, Equity Returns, And Interest Rates, Michael Sherris

Journal of Actuarial Practice (1993–2006)

Though actuaries have developed several types of stochastic investment models for inflation, stock market returns, and interest rates, there are two commonly used in practice: autoregressive time series models with normally distributed errors, and autoregressive conditional heteroscedasticity (ARCH) models. ARCH models are particularly suited when there is heteroscedasticity in inflation and interest rate series. In such cases nonnormal residuals are found in the empirical data. This paper examines whether Australian univariate inflation and interest rate data are consistent with autoregressive time series and ARCH model assumptions.

Independence Standards Board - Minutes Of Meetings, Meeting Of December 15, 1997: Public Session, Independence Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

The Influence Of Decision Aids On User Behavior: Implications For Knowledge Acquisition And Inappropriate Reliance, Steven M. Glover, Douglas F. Prawitt, Brian C. Spilker

Faculty Publications

Structured decision aids are widely used in many organizational settings, and their influence on judgment consistency and accuracy have received considerable attention in the literature. While two benefits commonly associated with decision aid use are improved judgment and enhanced expertise development, relatively little attention has been directed toward the potential influence of decision aids on decision maker behavior. In particular, we argue that the use of structured aids may influence relatively inexperienced decision makers to approach aided tasks mechanistically, without becoming actively involved in the task or judgment. Such passive decision behavior may, in some situations, threaten gains in performance …

Proposed Statement Of Position: Reporting On The Costs Of Start-Up Activities, Draft - Not For Public Distribution, February 11, 1997; Exposure Draft (American Institute Of Certified Public Accountants) 1997, February 11, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Statement Of Position: Accounting For The Costs Of Computer Software Developed Or Obtained For Internal Use, November 17, 1997, Draft - For Discussion Only, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Software Revenue Recognition; Statement Of Position 97-2;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Comment Letters To Proposed Statement Of Position: Reporting On The Costs Of Start-Up Activities;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Comment Letters To Proposed Statement On Auditing Standards And Statement On Standards For Attestation Engagements : Establishing An Understanding With The Client;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Comment Letters To Proposed Statement On Auditing Standards: Management Representations;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Proposed Statement On Standards For Attestation Engagements : Management's Discussion And Analysis ;Management's Discussion And Analysis; Exposure Draft (American Institute Of Certified Public Accountants), 1997, Mar. 7, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

The Auditing Standards Board (ASB) is considering the issuance of a Statement on Standards for Attestation Engagements (SSAE) to provide guidance to practitioners who may be engaged to examine or review management's discussion and analysis (MD&A) prepared pursuant to the published rules and regulations of the Securities and Exchange Commission (SEC). The ASB has observed the following since a proposed SSAE was first issued for exposure in 1987, and subsequently deferred: 1. Possible changes may occur in the existing financial reporting model as a result of the Comprehensive Model for Business Reporting proposed by the AICPA Special Committee on Financial …