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1997

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Institution
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Articles 91 - 120 of 463

Full-Text Articles in Accounting

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

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

Newsletters

No abstract provided.


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

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

Newsletters

No abstract provided.


Acsec Update, Volume 2, Number 1 September 1997, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Sep 1997

Acsec Update, Volume 2, Number 1 September 1997, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Newsletters

No abstract provided.


Global Auditing And Accounting Confusion, John P. Mcallister, Larry L. Orsini, John D. Gould Sep 1997

Global Auditing And Accounting Confusion, John P. Mcallister, Larry L. Orsini, John D. Gould

Faculty Articles

The article discusses about the accounting and audit standards in the United States, which is different from one country to another due to business practices, fiscal systems and the law regulating a company. The International Federation of Accountants and the International Accounting Standards Committee aimed to a have a consistency of audit and accounting standards around the world, although these diversities can easily identify a company's national origin and as a basis of the financial statements presentation.


Fastfact: Human Resources, Edition 33, August 19, 1997, American Institute Of Certified Public Accountants (Aicpa) Aug 1997

Fastfact: Human Resources, Edition 33, August 19, 1997, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Accounting Hall Of Fame: Thomas Junior Burns, Citation, Dallas, Texas, August 18, 1997, The Ohio State University. Fisher College Of Business Aug 1997

Accounting Hall Of Fame: Thomas Junior Burns, Citation, Dallas, Texas, August 18, 1997, The Ohio State University. Fisher College Of Business

Accounting Hall of Fame Brochures

No abstract provided.


The Ohio State University Accounting Hall Of Fame And Alumni Breakfast, August 18, 1997, The Ohio State University Aug 1997

The Ohio State University Accounting Hall Of Fame And Alumni Breakfast, August 18, 1997, The Ohio State University

Accounting Hall of Fame Brochures

No abstract provided.


Accounting Hall Of Fame: John Campbell Burton, Remarks, Citation And Response, Dallas, Texas, August 18, 1997, The Ohio State University. Fisher College Of Business Aug 1997

Accounting Hall Of Fame: John Campbell Burton, Remarks, Citation And Response, Dallas, Texas, August 18, 1997, The Ohio State University. Fisher College Of Business

Accounting Hall of Fame Brochures

No abstract provided.


Fastfact: Human Resources, Edition 32, August 5, 1997, American Institute Of Certified Public Accountants (Aicpa) Aug 1997

Fastfact: Human Resources, Edition 32, August 5, 1997, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


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

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

Newsletters

No abstract provided.


Seasonal Adjustment Of Naira Exchange Rate Statistics 1970-1995, O M. Akinuli Aug 1997

Seasonal Adjustment Of Naira Exchange Rate Statistics 1970-1995, O M. Akinuli

CBN Occasional Papers

This paper uses a current statistical approach to examine and adjust the seasonalities in the Naira exchange rate statistics, vis-a-vis the U.S. Dollar and the pound sterling for a period of twenty-five (25) years. Such study is necessary as it helps to understand the behavioural pattern of a trend in an attempt to predict the future. An investigation like this also helps to expose both the short and long run tendencies of a series which may require urgent or new policy measures to be taken sooner than expected. This paper reviews the regimes of exchange rate under the period, the …


Tax Division Newsletter, Volume 13, Number 3, August 1997, American Institute Of Certified Public Accountants. Tax Division Aug 1997

Tax Division Newsletter, Volume 13, Number 3, August 1997, American Institute Of Certified Public Accountants. Tax Division

Newsletters

No abstract provided.


Uniform Cpa Examination Newsletter, Volume 4, Number 2, August 1997, American Institute Of Certified Public Accountants. Examinations Team Aug 1997

Uniform Cpa Examination Newsletter, Volume 4, Number 2, August 1997, American Institute Of Certified Public Accountants. Examinations Team

Newsletters

No abstract provided.


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

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

Newsletters

No abstract provided.


Planner, Volume 12, Number 3, August-September 1997, American Institute Of Certified Public Accountants (Aicpa) Aug 1997

Planner, Volume 12, Number 3, August-September 1997, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practicing Cpa, Vol. 21 No. 8, August 1997, American Institute Of Certified Public Accountants (Aicpa) Aug 1997

Practicing Cpa, Vol. 21 No. 8, August 1997, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Horizon Perspectives, Volume 1, Number 2, August, 1997, American Institute Of Certified Public Accountants (Aicpa) Aug 1997

Horizon Perspectives, Volume 1, Number 2, August, 1997, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Retirement Plan Contributions And Withdrawals, Paul J. Streer, Ray A. Knight, A. Bruce Clements Aug 1997

Retirement Plan Contributions And Withdrawals, Paul J. Streer, Ray A. Knight, A. Bruce Clements

Faculty Articles

Qualified retirement plans provide for tax deferral, but they are also subject to a 15% excise tax on excess distributions or accumulations, potentially higher marginal income tax rates on plan withdrawals, mandatory contributions for employers, estate taxes at death, and possible substantial income tax liability for plan beneficiaries. Three possible planning strategies to optimize return on funds available for contributions to a qualified plan include investment in alternative assets, lifetime gifts, and accelerated plan withdrawals. While the 3-year suspension of excess distribution excise taxes under the Small Business Job Protection Act may favor plan withdrawals, in certain situations participants are …


Auditor Judgment Confidence: Direct Evidence For The Process View, Marshall A. Geiger, A.C. Lloyd Spurrell Aug 1997

Auditor Judgment Confidence: Direct Evidence For The Process View, Marshall A. Geiger, A.C. Lloyd Spurrell

Accounting Faculty Publications

Although there has been considerable research on audit judgment processes and structures, one area that has received little attention is auditor judgment confidence. Determining the nature of confidence attainment has direct implications for audit practice, particularly regarding the timing of evidence evaluation leading to final judgments. The present study extends the early work of Pincus (1991) and is the first to provide direct evidence in support of the process view of audit judgment confidence.


Fastfact: Human Resources, Edition 28, July 31, 1997, American Institute Of Certified Public Accountants (Aicpa) Jul 1997

Fastfact: Human Resources, Edition 28, July 31, 1997, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Asb Meeting Minutes, 1997, July 30-August 1, American Institute Of Certified Public Accountants. Auditing Standards Board Jul 1997

Asb Meeting Minutes, 1997, July 30-August 1, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Auditing Standards Board Public Document, Meeting Date: July 30-August 1, 1997, New York, Ny, American Institute Of Certified Public Accountants. Auditing Standards Board Jul 1997

Auditing Standards Board Public Document, Meeting Date: July 30-August 1, 1997, New York, Ny, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Fastfact: Human Resources, Edition 29, July 2, 1997, American Institute Of Certified Public Accountants (Aicpa) Jul 1997

Fastfact: Human Resources, Edition 29, July 2, 1997, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Bulletin, July 1997, American Institute For Computer Sciences Jul 1997

Cpa Client Bulletin, July 1997, American Institute For Computer Sciences

Newsletters

No abstract provided.


Infotech Update, Volume 6, Number 4, July/August 1997, American Institute Of Certified Public Accountants. Information Technology Section Jul 1997

Infotech Update, Volume 6, Number 4, July/August 1997, American Institute Of Certified Public Accountants. Information Technology Section

Newsletters

No abstract provided.


Cpa Healthcare Client Letter, Summer 1997, American Institute Of Certified Public Accountants (Aicpa) Jul 1997

Cpa Healthcare Client Letter, Summer 1997, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practicing Cpa, Vol. 21 No. 7, July 1997, American Institute Of Certified Public Accountants (Aicpa) Jul 1997

Practicing Cpa, Vol. 21 No. 7, July 1997, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


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

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

Newsletters

No abstract provided.


Cpa Management Consultant, July/August 1997, American Institute Of Certified Public Accountants (Aicpa) Jul 1997

Cpa Management Consultant, July/August 1997, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Tax Letter, July/August/September 1997, American Institute Of Certified Public Accountants (Aicpa) Jul 1997

Cpa Client Tax Letter, July/August/September 1997, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.