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1998

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Articles 31 - 60 of 531

Full-Text Articles in Accounting

Members In Internal Audit, November 1998, American Institute Of Certified Public Accountants (Aicpa) Nov 1998

Members In Internal Audit, November 1998, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Government, November 1998, American Institute Of Certified Public Accountants (Aicpa) Nov 1998

Members In Government, November 1998, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Education, November 1998, American Institute Of Certified Public Accountants (Aicpa) Nov 1998

Members In Education, November 1998, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Finance And Accounting, November 1998, American Institute Of Certified Public Accountants (Aicpa) Nov 1998

Members In Finance And Accounting, November 1998, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Bulletin, November 1998, American Institute Of Certified Public Accountants (Aicpa) Nov 1998

Cpa Client Bulletin, November 1998, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Management Consultant, November/December 1998, American Institute Of Certified Public Accountants (Aicpa) Nov 1998

Cpa Management Consultant, November/December 1998, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Measuring The Degree Of International Harmony In Selected Accounting Measurement Practices, Emmanuel N. Emenyonu, Ajay Adhikari Nov 1998

Measuring The Degree Of International Harmony In Selected Accounting Measurement Practices, Emmanuel N. Emenyonu, Ajay Adhikari

WCBT Faculty Publications

The I-index developed by Van der Tas and chi square tests suggested by Tay and Parker are used to quantify and assess the degree of harmony in selected accounting measurement practices of large companies from France, Germany, Japan, the UK, and the US. The results indicate significant differences in accounting for inventory, fixed assets, and investments among the countries. The 3 sub-topics that exhibited a high degree of harmony were the treatment of gains or losses on the disposal of fixed assets, short-term investments and long-term investments, a reflection of the preference of regulators and companies in the different countries …


Accountant's Business Manual, 1998, Volume 1, William H. Behrenfeld, Andrew R. Biebl Nov 1998

Accountant's Business Manual, 1998, Volume 1, William H. Behrenfeld, Andrew R. Biebl

Guides, Handbooks and Manuals

No abstract provided.


Accountant's Business Manual, 1998, Volume 2, William H. Behrenfeld, Andrew R. Biebl Nov 1998

Accountant's Business Manual, 1998, Volume 2, William H. Behrenfeld, Andrew R. Biebl

Guides, Handbooks and Manuals

No abstract provided.


Institute Intrigue, Week #9. 10/26-10/30, 1998, American Institute Of Certified Public Accountants (Aicpa) Oct 1998

Institute Intrigue, Week #9. 10/26-10/30, 1998, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Fastfact: Human Resources, Edition 84, October 20, 1998, American Institute Of Certified Public Accountants (Aicpa) Oct 1998

Fastfact: Human Resources, Edition 84, October 20, 1998, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Annual Meeting, October 20, 1998, Ft. Lauderdale, Florida, American Institute Of Certified Public Accountants (Aicpa) Oct 1998

Annual Meeting, October 20, 1998, Ft. Lauderdale, Florida, American Institute Of Certified Public Accountants (Aicpa)

Association Sections, Divisions, Boards, Teams

No abstract provided.


Institute Intrigue, Week #8. 10/19-10/23, 1998, American Institute Of Certified Public Accountants (Aicpa) Oct 1998

Institute Intrigue, Week #8. 10/19-10/23, 1998, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Fall Meeting Of Council, October 19-20, 1998, Ft. Lauderdale, Florida, American Institute Of Certified Public Accountants (Aicpa) Oct 1998

Fall Meeting Of Council, October 19-20, 1998, Ft. Lauderdale, Florida, American Institute Of Certified Public Accountants (Aicpa)

Association Sections, Divisions, Boards, Teams

No abstract provided.


Fall Meeting Of Council, Minutes Of Meeting, October 19, 1998, Fort Lauderdale, Florida., American Institute Of Certified Public Accountants (Aicpa) Oct 1998

Fall Meeting Of Council, Minutes Of Meeting, October 19, 1998, Fort Lauderdale, Florida., American Institute Of Certified Public Accountants (Aicpa)

Association Sections, Divisions, Boards, Teams

No abstract provided.


Fastfact: Human Resources, October 15, 1998, American Institute Of Certified Public Accountants (Aicpa) Oct 1998

Fastfact: Human Resources, October 15, 1998, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Fastfact: Human Resources, Edition 83, October 13, 1998, American Institute Of Certified Public Accountants (Aicpa) Oct 1998

Fastfact: Human Resources, Edition 83, October 13, 1998, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Institute Intrigue, Week #7. 10/12-10/16, 1998, American Institute Of Certified Public Accountants (Aicpa) Oct 1998

Institute Intrigue, Week #7. 10/12-10/16, 1998, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Fastfact: Human Resources, Edition 82, October 7, 1998, American Institute Of Certified Public Accountants (Aicpa) Oct 1998

Fastfact: Human Resources, Edition 82, October 7, 1998, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Institute Intrigue, Week #6. 10/5-10/9, 1998, American Institute Of Certified Public Accountants (Aicpa) Oct 1998

Institute Intrigue, Week #6. 10/5-10/9, 1998, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Going-Concern Audit Report Recipients Before And After Sas No. 59, Marshall A. Geiger, Kannan Raghunandan, D. V. Rama Oct 1998

Going-Concern Audit Report Recipients Before And After Sas No. 59, Marshall A. Geiger, Kannan Raghunandan, D. V. Rama

Accounting Faculty Publications

In an attempt to provide information to make an evaluation on whether the requirements under SAS No. 59 have had any significant effect on auditor reporting decisions, a study was conducted that examined companies receiving going-concern modified reports before and after the implementation of SAS No. 59. We wanted to assess whether auditors were issuing going-concern modified reports to clients exhibiting different levels of financial stress and also whether the bankruptcy rate of such companies was different after the adoption of SAS No. 59.


Members In Finance And Accounting, October 1998, American Institute Of Certified Public Accountants (Aicpa) Oct 1998

Members In Finance And Accounting, October 1998, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Acsec Update, Volume 2, Number 4 October 1998, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Oct 1998

Acsec Update, Volume 2, Number 4 October 1998, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Newsletters

No abstract provided.


Schoderbek Receives Vangermeersch Award, Academy Of Accounting Historians Oct 1998

Schoderbek Receives Vangermeersch Award, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Exploring The Pedigree Of The Watchdog Metaphor, Roy A. Chandler Oct 1998

Exploring The Pedigree Of The Watchdog Metaphor, Roy A. Chandler

Accounting Historians Notebook

The judgement of Lord Lopes, In Kingston Cotton Mill, (The Accountant Law Reports, May 23, 1896, p. 78), produced what is probably the best known quotation in the auditing literature: "the auditor is a watchdog but not a bloodhound." However, his Lordship's use of the canine analogy was not original; he was merely developing upon a phrase in common parlance at the time.


Message From The President [1998, Vol. 21, No. 2], Elliott L. Slocum Oct 1998

Message From The President [1998, Vol. 21, No. 2], Elliott L. Slocum

Accounting Historians Notebook

No abstract provided.


Schedule Of Academy Functions [1998, Vol. 21, No. 2], Academy Of Accounting Historians Oct 1998

Schedule Of Academy Functions [1998, Vol. 21, No. 2], Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


History In Print [1998, Vol. 21, No. 2], Academy Of Accounting Historians Oct 1998

History In Print [1998, Vol. 21, No. 2], Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


News From The Commission Of Accounting History, Spain, Academy Of Accounting Historians Oct 1998

News From The Commission Of Accounting History, Spain, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Lower Of Cost Or Market Principle In The Talmud, Gordon Cohn Oct 1998

Lower Of Cost Or Market Principle In The Talmud, Gordon Cohn

Accounting Historians Notebook

This paper gives a historical perspective on the lower of cost or market (LCM) pricing system. It shows that a similar system is used in Talmudic literature. The Talmud is the compilation of Jewish oral law. It explains the meanings behind the Torah's verses. The Talmud consists of the Mishna and Gemara. The Mishna was compiled and edited approximately 1,800 years ago. The Gemara was written a few hundred years later. It focuses on presenting commentaries on the Mishna.