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1998

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Articles 331 - 360 of 536

Full-Text Articles in Accounting

Business Process Change And The Role Of The Management Accountant, Sakthi Mahenthiran, Russ Kershaw Jan 1998

Business Process Change And The Role Of The Management Accountant, Sakthi Mahenthiran, Russ Kershaw

Scholarship and Professional Work - Business

The role if the management accountant (MA) is undergoing a transition from that if a "number-crunching" preparer of financial statements and cost reports to that if a business partner. The MA is increasingly expected to analyze and explain the business implications if financial information and is becoming more involved in strategic planning, performance evaluation, and business process reengineering. Changes in the business environment have caused many companies to modify their strategic objectives and redesign their existing business processes. Firms can initiate and manage business process change (BPC) using different approaches. This article identifies the particular management accounting activities and skills …


Implementing Activity-Based Costing And Its Implications For A Service Firm In The Tme Share Exchange Industry, Sakthi Mahenthiran, Bruce D. Marshall Jan 1998

Implementing Activity-Based Costing And Its Implications For A Service Firm In The Tme Share Exchange Industry, Sakthi Mahenthiran, Bruce D. Marshall

Scholarship and Professional Work - Business

This study reports on how an activity-based cost accounting (ABC) system was implemented in a service firm in the timeshare exchange industry. In addition, the study highlights the similarities of implementing ABC in a service firm and a manufacturing firm. An important contribution of this field study is to illustrate the separation of labor activities into those that are productive versus those that are not. Further, the study shows the importance of separately allocating the non-productive activities, which are traceable to the primary service lines from those that are not traceable to them. This is analogous to separating the product …


Assessing Higher-Level Thinking Skills, Federation Schools Of Accountancy Accounting Pedagogical Resource Series, C. Johnson, C. Baril, Sakthi Mahenthiran, M. Sarhan, G. Weinstein Jan 1998

Assessing Higher-Level Thinking Skills, Federation Schools Of Accountancy Accounting Pedagogical Resource Series, C. Johnson, C. Baril, Sakthi Mahenthiran, M. Sarhan, G. Weinstein

Scholarship and Professional Work - Business

This resource catalog is one of a series prepared for the Pedagogical Resources Committee of the Federation of Schools of Accountancy. The aim of the resource catalog series is to provide background information for instructors interested in enhancing classroom pedagogy. Each resource catalog focuses on a single pedagogical issue or approach. The catalogs are authored by educators who are familiar with the issue or approach in both their classroom efforts and research writings.


Audits Of Brokers And Dealers In Securities With Conforming Changes As Of May 1, 1998; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Stockbrokerage And Investment Banking Committee Jan 1998

Audits Of Brokers And Dealers In Securities With Conforming Changes As Of May 1, 1998; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Stockbrokerage And Investment Banking Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Audit Risk Alert - 1998/99; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1998

Audit Risk Alert - 1998/99; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklists And Illustrative Financial Statements For Property And Liability Insurance Companies : A Financial Accounting And Reporting Practice Aid, February 1998 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Robert Durak Jan 1998

Checklists And Illustrative Financial Statements For Property And Liability Insurance Companies : A Financial Accounting And Reporting Practice Aid, February 1998 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Robert Durak

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


1998-1999 Accounting Faculty Directory, James R. Hasselback Jan 1998

1998-1999 Accounting Faculty Directory, James R. Hasselback

Individual and Corporate Publications

No abstract provided.


Uniform Cpa Examination, 1998 Edition, Selected Questions And Unofficial Answers Indexed To Content Specification Outlines, American Institute Of Certified Public Accountants. Examinations Team, James D. Blum Jan 1998

Uniform Cpa Examination, 1998 Edition, Selected Questions And Unofficial Answers Indexed To Content Specification Outlines, American Institute Of Certified Public Accountants. Examinations Team, James D. Blum

Examinations and Study

No abstract provided.


Role Of Essay Questions In The Uniform Cpa Examination, American Institute Of Accountants. Board Of Examiners Jan 1998

Role Of Essay Questions In The Uniform Cpa Examination, American Institute Of Accountants. Board Of Examiners

Examinations and Study

No abstract provided.


Uniform Cpa Examination, 1998 Edition, Selected Questions & Unofficial Answers Supplement Indexed To Content Specification Outlines, American Institute Of Certified Public Accountants. Board Of Examiners Jan 1998

Uniform Cpa Examination, 1998 Edition, Selected Questions & Unofficial Answers Supplement Indexed To Content Specification Outlines, American Institute Of Certified Public Accountants. Board Of Examiners

Examinations and Study

No abstract provided.


Marketing Advantage. Ii. New Ideas On Getting And Keeping Clients, American Institute Of Certified Public Accountants. Pcps Management Of An Accounting Practice Committee Jan 1998

Marketing Advantage. Ii. New Ideas On Getting And Keeping Clients, American Institute Of Certified Public Accountants. Pcps Management Of An Accounting Practice Committee

AICPA Committees

No abstract provided.


Aicpa Committees, 1998-99: Officers, Board Of Directors, Council, Boards And Committees, State Cpa Societies, Dates Of Board, Council, And Annual Member Meetings, American Institute Of Certified Public Accountants Jan 1998

Aicpa Committees, 1998-99: Officers, Board Of Directors, Council, Boards And Committees, State Cpa Societies, Dates Of Board, Council, And Annual Member Meetings, American Institute Of Certified Public Accountants

AICPA Committees

No abstract provided.


The Effects Of Counterexplanation And Audit Groups On Fraud Detection, Janne Chung, Gary S. Monroe Jan 1998

The Effects Of Counterexplanation And Audit Groups On Fraud Detection, Janne Chung, Gary S. Monroe

Research outputs pre 2011

Prior studies have found that auditors' fraud detection rates are relatively low (Bernardi 1994; Pincus 1991 ). The present study examines whether counterexplaining inaccurate judgments will increase fraud detection rates and whether audit groups can counterexplain more effectively compared to individual auditors. The possible negative effect of counterexplanation is examined by requiring audit groups and individual auditors to counterexplain accurate judgments. The purpose of this 'inanipulatiori is to determine whether counterexplaining accurate judgments will lead to negative belief revision, and whether this negative belief revision will be mitigated by the use of audit groups. A 2 x 2 x 2 …


Accounting For The Costs Of Computer Software Developed Or Obtained For Internal Use; Statement Of Position 98-1;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1998

Accounting For The Costs Of Computer Software Developed Or Obtained For Internal Use; Statement Of Position 98-1;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Modification Of Sop 97-2, Software Revenue Recognition, With Respect To Certain Transactions; Statement Of Position 98-9;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1998

Modification Of Sop 97-2, Software Revenue Recognition, With Respect To Certain Transactions; Statement Of Position 98-9;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Aicpa Professional Standards: U.S. Auditing Standards As Of June 1, 1998, American Institute Of Certified Public Accountants Jan 1998

Aicpa Professional Standards: U.S. Auditing Standards As Of June 1, 1998, American Institute Of Certified Public Accountants

AICPA Professional Standards

No abstract provided.


Standards For Performing And Reporting On Peer Reviews : Including Interpretations Issued Through October 5, 1998, American Institute Of Certified Public Accountants Jan 1998

Standards For Performing And Reporting On Peer Reviews : Including Interpretations Issued Through October 5, 1998, American Institute Of Certified Public Accountants

AICPA Professional Standards

No abstract provided.


Auditing Interpretation Au 9336, Using The Work Of A Specialist: Use Of Legal Interpretations As Evidiential Matter To Support Management's Assertion That A Transfer Of Financial Assets Has Met The Isolation Criterion In Paragraph 9(A) Of Statement Of Financial Accounting Standard No. 125, American Institute Of Certified Public Accountants. Auditing Standards Board. Audit Issues Task Force Jan 1998

Auditing Interpretation Au 9336, Using The Work Of A Specialist: Use Of Legal Interpretations As Evidiential Matter To Support Management's Assertion That A Transfer Of Financial Assets Has Met The Isolation Criterion In Paragraph 9(A) Of Statement Of Financial Accounting Standard No. 125, American Institute Of Certified Public Accountants. Auditing Standards Board. Audit Issues Task Force

AICPA Professional Standards

No abstract provided.


Proposed Statement On Auditing Standards : Restricting The Use Of An Auditor's Report : And Amendments Of Sas No. 60, Communication Of Internal Control Related Matters Noted In An Audit, And Sas No. 75, Engagements To Apply Agreed-Upon Procedures To Specified Elements, Accounts, Or Items Of A Financial Statement ;Restricting The Use Of An Auditor's Report : And Amendments Of Sas No. 60, Communication Of Internal Control Related Matters Noted In An Audit, And Sas No. 75, Engagements To Apply Agreed-Upon Procedures To Specified Elements, Accounts, Or Items Of A Financial Statement; Exposure Draft (American Institute Of Certified Public Accountants), 1998, Jan. 26, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1998

Proposed Statement On Auditing Standards : Restricting The Use Of An Auditor's Report : And Amendments Of Sas No. 60, Communication Of Internal Control Related Matters Noted In An Audit, And Sas No. 75, Engagements To Apply Agreed-Upon Procedures To Specified Elements, Accounts, Or Items Of A Financial Statement ;Restricting The Use Of An Auditor's Report : And Amendments Of Sas No. 60, Communication Of Internal Control Related Matters Noted In An Audit, And Sas No. 75, Engagements To Apply Agreed-Upon Procedures To Specified Elements, Accounts, Or Items Of A Financial Statement; Exposure Draft (American Institute Of Certified Public Accountants), 1998, Jan. 26, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

This proposed Statement provides guidance to auditors to enable them to determine whether an engagement requires a restricted-use report and, if so, what elements to include in that report. Existing auditing standards for engagements requiring restricted-use reports each contain guidance related to the applicable report. This Statement unifies that guidance. This proposed Statement: 1. Describes the circumstances in which the use of an auditor's report should be restricted. 2. Specifies the language to be used in a restricted-use report. 3. Presents the rationale for restricting the use of an auditor's report in each of the circumstances described. 4. Replaces the …


Proposed Statement Of Position : Deferral Of The Effective Date Of Certain Provisions Of Sop 97-2, Software Revenue Recognition, For Certain Transactions ;Deferral Of The Effective Date Of Certain Provisions Of Sop 97-2, Software Revenue Recognition, For Certain Transactions; Exposure Draft (American Institute Of Certified Public Accountants), 1998, Feb. 11, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, American Institute Of Certified Public Accountants. Software Revenue Recognition Working Group Jan 1998

Proposed Statement Of Position : Deferral Of The Effective Date Of Certain Provisions Of Sop 97-2, Software Revenue Recognition, For Certain Transactions ;Deferral Of The Effective Date Of Certain Provisions Of Sop 97-2, Software Revenue Recognition, For Certain Transactions; Exposure Draft (American Institute Of Certified Public Accountants), 1998, Feb. 11, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, American Institute Of Certified Public Accountants. Software Revenue Recognition Working Group

Exposure Drafts, Comment Letters, and Statements of Position

This proposed Statement of Position (SOP) defers for one year the application of paragraph 10 of SOP 97-2, Software Revenue Recognition, with respect to what constitutes vendor-specific objective evidence of the fair value of the delivered software element in certain multiple-element arrangements that include service elements and that are entered into by entities that never sell the software element separately. All other provisions of SOP 97-2 remain in effect even for the kinds of transactions described in this SOP.


Proposed Statement Of Position : Accounting By Producers And Distributors Of Films;Accounting By Producers And Distributors Of Films; Exposure Draft (American Institute Of Certified Public Accountants), 1998, Oct. 16, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1998

Proposed Statement Of Position : Accounting By Producers And Distributors Of Films;Accounting By Producers And Distributors Of Films; Exposure Draft (American Institute Of Certified Public Accountants), 1998, Oct. 16, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

This proposed Statement of Position (SOP) provides guidance on accounting by producers and distributors of motion picture films. This proposed SOP requires the following: 1. Revenue should be recognized when all of the following conditions are met: a. Persuasive evidence of a sale or licensing arrangement with a customer exists. b. The film is complete and, in accordance with the terms of the arrangement, either has been delivered or is available to be delivered. c. The license period of the arrangement has begun and the customer can begin its exploitation or exhibition. d. The gross revenue is fixed or determinable. …


Proposed Statement Of Position : Modification Of The Limitations On Evidence Of Fair Value In Software Arrangements : (A Proposed Amendment To Sop 97-2, Software Revenue Recognition) ;Modification Of The Limitations On Evidence Of Fair Value In Software Arrangements : (A Proposed Amendment To Sop 97-2, Software Revenue Recognition); Exposure Draft (American Institute Of Certified Public Accountants), 1998, July 31, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, American Institute Of Certified Public Accountants. Software Revenue Recognition Working Group Jan 1998

Proposed Statement Of Position : Modification Of The Limitations On Evidence Of Fair Value In Software Arrangements : (A Proposed Amendment To Sop 97-2, Software Revenue Recognition) ;Modification Of The Limitations On Evidence Of Fair Value In Software Arrangements : (A Proposed Amendment To Sop 97-2, Software Revenue Recognition); Exposure Draft (American Institute Of Certified Public Accountants), 1998, July 31, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, American Institute Of Certified Public Accountants. Software Revenue Recognition Working Group

Exposure Drafts, Comment Letters, and Statements of Position

This Statement of Position (SOP) rescinds the second sentences of paragraphs 10, 37, 41, and 57 of SOP 97-2, Software Revenue Recognition, which limited what is considered vendor-specific objective evidence of the fair value of the various elements in a multiple-element arrangement. This SOP also amends certain examples in SOP 97-2 for the rescission of these sentences, and it adds one example. All other provisions of SOP 97-2 remain in effect. This SOP is effective for transactions entered into in fiscal years beginning after December 1 5, 1998.


Proposed Audit And Accounting Guide : Life And Health Insurance Entities;Life And Health Insurance Entities; Exposure Draft (American Institute Of Certified Public Accountants), 1998, Sept. 4, American Institute Of Certified Public Accountants. Life Insurance Audit Guide Task Force Jan 1998

Proposed Audit And Accounting Guide : Life And Health Insurance Entities;Life And Health Insurance Entities; Exposure Draft (American Institute Of Certified Public Accountants), 1998, Sept. 4, American Institute Of Certified Public Accountants. Life Insurance Audit Guide Task Force

Exposure Drafts, Comment Letters, and Statements of Position

The proposed Guide discusses those aspects of accounting and auditing unique to life and health insurance entities and was developed to assist life and health insurance entities in preparing financial statements in conformity with generally accepted accounting principles (GAAP) and to assist independent auditors in auditing and reporting on those financial statements. In addition, the proposed Guide contains significant discussions of statutory accounting practices (SAP) that includes laws, regulations, and administrative rulings adopted by the various states that govern the operations and reporting requirements of life insurance entities. Because this is a category B GAAP document as defined by SAS …


Proposed Audit And Accounting Guide : Audits Of Investment Companies;Audits Of Investment Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1998, Sept. 22, American Institute Of Certified Public Accountants. Investment Companies Committee Jan 1998

Proposed Audit And Accounting Guide : Audits Of Investment Companies;Audits Of Investment Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1998, Sept. 22, American Institute Of Certified Public Accountants. Investment Companies Committee

Exposure Drafts, Comment Letters, and Statements of Position

This Guide has been written with the assumption that readers are proficient in accounting and auditing in general but not necessarily familiar with the investment company industry. Accordingly, the Guide includes extensive investment company industry background and explanatory material. Chapter 1 provides background information and terminology that is intended to help the reader better understand the industry. Chapters 2 through 4 and chapter 8 focus on the major financial statement components that have unique accounting and auditing requirements for investment companies. Chapter 5 focuses on unique accounting, operational, and auditing aspects of complex capital structures of investment companies, including multiple-class …


Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 1998, Nov. 16, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Jan 1998

Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 1998, Nov. 16, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

1. PROPOSED REVISION OF INTERPRETATION 101-3 UNDER RULE 101: Provision of Other Accounting Services to Clients; 2. PROPOSED RULING UNDER RULE 101 AND RULE 102: Member Is Connected With an Entity That Has a Loan to a Client; 3. PROPOSED REVISION OF INTERPRETATION 102-1 UNDER RULE 102: Knowing Misrepresentations in the Preparation of Financial Statements or Records; 4. PROPOSED RULING UNDER RULE 302: Investment Advisory Services; 5. PROPOSED RULING UNDER RULE 302 AND RULE 503: Commission and Contingent Fee Arrangements With Nonattest Client; 6. PROPOSED REVISION OF INTERPRETATION 501-4 UNDER RULE 501: Negligence in the Preparation of Financial Statements or …


Comment Letters Received As Of July 21,1998 On Exposure Draft Proposed Revisions To The Aicpa Standards For Performing And Reporting On Peer Review, American Institute Of Certified Public Accountants. Peer Review Board Jan 1998

Comment Letters Received As Of July 21,1998 On Exposure Draft Proposed Revisions To The Aicpa Standards For Performing And Reporting On Peer Review, American Institute Of Certified Public Accountants. Peer Review Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters On Modification Of The Limitations On Evidence Of Fair Value In Software Arrangements, American Institute Of Certified Public Accountants (Aicpa) Jan 1998

Comment Letters On Modification Of The Limitations On Evidence Of Fair Value In Software Arrangements, American Institute Of Certified Public Accountants (Aicpa)

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Reporting On The Costs Of Start-Up Activities, Draft Dated 1/8/1998, Sent To Fasb, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1998

Reporting On The Costs Of Start-Up Activities, Draft Dated 1/8/1998, Sent To Fasb, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Deferral Of The Effective Date Of A Provision Of Sop 97-2, Software Revenue Recognition; Statement Of Position 98-4;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1998

Deferral Of The Effective Date Of A Provision Of Sop 97-2, Software Revenue Recognition; Statement Of Position 98-4;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Reporting On The Costs Of Start-Up Activities; Statement Of Position 98-5;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1998

Reporting On The Costs Of Start-Up Activities; Statement Of Position 98-5;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.