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Accounting Commons

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1998

Discipline
Institution
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Publication
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Articles 481 - 510 of 536

Full-Text Articles in Accounting

Annual Report 1997-1998, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board Jan 1998

Annual Report 1997-1998, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board

AICPA Annual Reports

No abstract provided.


Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, 1997, For Academic Year 1995-96, Beatrice Sanders, Leticia B. Romeo Jan 1998

Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, 1997, For Academic Year 1995-96, Beatrice Sanders, Leticia B. Romeo

AICPA Annual Reports

No abstract provided.


Digest Of State Accountancy Laws And State Board Regulations, 1998, American Institute Of Certified Public Accountants, National Association Of State Boards Of Accountancy Jan 1998

Digest Of State Accountancy Laws And State Board Regulations, 1998, American Institute Of Certified Public Accountants, National Association Of State Boards Of Accountancy

AICPA Annual Reports

No abstract provided.


Elijah Watt Sells Award, American Institute Of Certified Public Accountants (Aicpa) Jan 1998

Elijah Watt Sells Award, American Institute Of Certified Public Accountants (Aicpa)

AICPA Annual Reports

No abstract provided.


Comment Letters, Deferral Of The Effective Date Of Certain Provisions Of Sop 97-2, Software Revenue Recognition, For Certain Transactions;, People Soft Bankers Systems Jan 1998

Comment Letters, Deferral Of The Effective Date Of Certain Provisions Of Sop 97-2, Software Revenue Recognition, For Certain Transactions;, People Soft Bankers Systems

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Role Of Essay Questions And Problems In The Uniform Cpa Examination: Discussion Memorandum, September 15, 1998, American Institute Of Certified Public Accountants. Board Of Examiners Jan 1998

Role Of Essay Questions And Problems In The Uniform Cpa Examination: Discussion Memorandum, September 15, 1998, American Institute Of Certified Public Accountants. Board Of Examiners

Examinations and Study

No abstract provided.


Underreporting Chargeable Time: A Continuing Problem For Public Accounting Firms, Michael D. Akers, Charles T. Horngren, Tim V. Eaton Jan 1998

Underreporting Chargeable Time: A Continuing Problem For Public Accounting Firms, Michael D. Akers, Charles T. Horngren, Tim V. Eaton

Accounting Faculty Research and Publications

Prior research shows that underreporting chargeable time has been a concern for public accounting firms even though many of these firms have policies and procedures that prohibit "eating" time. The purpose of this study is to examine the current state of this problem and to provide recommendations to manage the problem more effectively. Practicing public accountants at all professional levels were surveyed to determine the extent, opportunity, ethical perception and perceived benefits of underreporting time. The results show that although the majority of the respondents believe underreporting time is unethical, the majority of them did not report all of their …


The Interactive Effects Of Different Accounting Controls On Subordinates' Behaviour And Performance, Chong M. Lau Jan 1998

The Interactive Effects Of Different Accounting Controls On Subordinates' Behaviour And Performance, Chong M. Lau

Research outputs pre 2011

Prior research suggests that goal setting and an emphasis en meeting tight budget targets may influence the extent of subordinates' performance and slack creation. This study hypothesizes that other accounting controls may moderate these relationships. Specifically, it hypothesizes that: (i) budgetary performance is increased and (ii) budgetary slack creation is decreased when an emphasis on setting and meeting tight budget targets is complemented with a high extent of cost control. The results support a significant two-way interaction between Emphasis on setting and meeting tight budget targets and Cost control affecting budgetary performance. A significant two-way interaction between Emphasis en setting …


The Effects Of Gender And Task Complexity On Audit Judgment, Janne Chung, Gary S. Monroe Jan 1998

The Effects Of Gender And Task Complexity On Audit Judgment, Janne Chung, Gary S. Monroe

Research outputs pre 2011

This study examines the interaction effect between gender and task complexity on audit judgment based on the selectivity hypothesis. This hypothesis states that males are selective information processors whereas females are detailed information processors. The study extends this hypothesis to an auditing context and hypothesizes that males will outperform females when task complexity is low while females will outperform males when task complexity is high. A two (males and females) by two (task complexity - high and low) full factorial experiment was carried out. The low and high task complexity conditions were created by manipulating the number of cues. The …


Reporting On Pass/Fail Grades On The Uniform Cpa Examination: Status Report, December 1998, American Institute Of Certified Public Accountants. Board Of Examiners Jan 1998

Reporting On Pass/Fail Grades On The Uniform Cpa Examination: Status Report, December 1998, American Institute Of Certified Public Accountants. Board Of Examiners

Examinations and Study

No abstract provided.


Reporting Pass/Fail Grades On The Uniform Cpa Examination: Invitation To Comment, June 1, 1998, American Institute Of Certified Public Accountants. Board Of Examiners Jan 1998

Reporting Pass/Fail Grades On The Uniform Cpa Examination: Invitation To Comment, June 1, 1998, American Institute Of Certified Public Accountants. Board Of Examiners

Examinations and Study

No abstract provided.


Information For Uniform Cpa Examination Candidates, Effective May 1998, American Institute Of Certified Public Accountants Jan 1998

Information For Uniform Cpa Examination Candidates, Effective May 1998, American Institute Of Certified Public Accountants

Examinations and Study

No abstract provided.


Conversion Of The Uniform Cpa Examination To Computer-Based Examination, October 1998, Joint Aicpa/Nasba Computerization Implementations Committee, American Institute Of Certified Public Accountants, National Association Of State Boards Of Accountancy Jan 1998

Conversion Of The Uniform Cpa Examination To Computer-Based Examination, October 1998, Joint Aicpa/Nasba Computerization Implementations Committee, American Institute Of Certified Public Accountants, National Association Of State Boards Of Accountancy

Examinations and Study

No abstract provided.


Information For International Uniform Cpa Qualification Examination Candidates, Second Edtion - Effective November 1998, American Institute Of Certified Public Accountants. Board Of Examiners Jan 1998

Information For International Uniform Cpa Qualification Examination Candidates, Second Edtion - Effective November 1998, American Institute Of Certified Public Accountants. Board Of Examiners

Examinations and Study

No abstract provided.


Remarks Before The Blue Ribbon Committee On Audit Committee Practices, William T. Allen, Independence Standards Board Jan 1998

Remarks Before The Blue Ribbon Committee On Audit Committee Practices, William T. Allen, Independence Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Staff Recent Interpretation Ratified: Coopers & Lybrand Of Australia, Richard H. Towers, David E. Birenbaum, Independence Standards Board Jan 1998

Staff Recent Interpretation Ratified: Coopers & Lybrand Of Australia, Richard H. Towers, David E. Birenbaum, Independence Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Independence Issues Committee Minutes Of September 8, 1998 Meeting Public Session, Independence Standards Board. Independence Issues Committee Jan 1998

Independence Issues Committee Minutes Of September 8, 1998 Meeting Public Session, Independence Standards Board. Independence Issues Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.


Introducing The Independence Standards Board, Occ/Fdic/Frb Bank Accounting Seminar, September 16,1998, Richard H. Towers, Independence Standards Board Jan 1998

Introducing The Independence Standards Board, Occ/Fdic/Frb Bank Accounting Seminar, September 16,1998, Richard H. Towers, Independence Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Independence Standards Board Rosters (Received 12/14/98): Board Members And Executive Director, Independence Issues Committee Roster, Independence Issues Committee Roster February 4, 1998, Isb Staff, Isb Address And Staff, Independence Standards Board Jan 1998

Independence Standards Board Rosters (Received 12/14/98): Board Members And Executive Director, Independence Issues Committee Roster, Independence Issues Committee Roster February 4, 1998, Isb Staff, Isb Address And Staff, Independence Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Amici Curiae Brief, American Institute Of Certified Public Accountants (Aicpa), Massachusetts Society Of Certified Public Accountants Jan 1998

Amici Curiae Brief, American Institute Of Certified Public Accountants (Aicpa), Massachusetts Society Of Certified Public Accountants

Association Sections, Divisions, Boards, Teams

No abstract provided.


Independence Standards Board - Minutes Of Meetings, Meeting Of February 23, 1998: Public Sessionindepe, Independence Standards Board Jan 1998

Independence Standards Board - Minutes Of Meetings, Meeting Of February 23, 1998: Public Sessionindepe, Independence Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Independence Standards Board - Minutes Of Meetings, Meeting Of November 3, 1998: Public Session, Independence Standards Board Jan 1998

Independence Standards Board - Minutes Of Meetings, Meeting Of November 3, 1998: Public Session, Independence Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Independence Standards Board - Minutes Of Meetings, Meeting Of May 26, 1998: Public Session, Independence Standards Board Jan 1998

Independence Standards Board - Minutes Of Meetings, Meeting Of May 26, 1998: Public Session, Independence Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Introducing The Independence Standards Board: Background, Organization, Mission, And General Operation, May 30, 1998, John H. Towers, Independence Standards Board Jan 1998

Introducing The Independence Standards Board: Background, Organization, Mission, And General Operation, May 30, 1998, John H. Towers, Independence Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Independence Standards Board - Minutes Of Meetings, Meeting Of August 31, 1998: Public Session, Independence Standards Board Jan 1998

Independence Standards Board - Minutes Of Meetings, Meeting Of August 31, 1998: Public Session, Independence Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Independence Standards Board: Backgournd, Organization, Mission And General Operation, September 16, 1998, Richard H. Towers, Independence Standards Board Jan 1998

Independence Standards Board: Backgournd, Organization, Mission And General Operation, September 16, 1998, Richard H. Towers, Independence Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Independence Issues Committee - Minutes Of Meetings Independence Issues Committee Minutes Of November 17, 1998 Meeting Public Session, Independence Standards Board. Independence Issues Committee Jan 1998

Independence Issues Committee - Minutes Of Meetings Independence Issues Committee Minutes Of November 17, 1998 Meeting Public Session, Independence Standards Board. Independence Issues Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.


Independence Issues Committee Minutes Of December 15, 1998 Meeting Public Session, Independence Standards Board. Independence Issues Committee Jan 1998

Independence Issues Committee Minutes Of December 15, 1998 Meeting Public Session, Independence Standards Board. Independence Issues Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.


Independence Issues Committee - Minutes Of Meetings Independence Issues Committee Minutes Of October 13, 1998 Meeting Public Session, Independence Standards Board. Independence Issues Committee Jan 1998

Independence Issues Committee - Minutes Of Meetings Independence Issues Committee Minutes Of October 13, 1998 Meeting Public Session, Independence Standards Board. Independence Issues Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.


Independence Issues Committee - Minutes Of Meetings Independence Issues Committee Minutes Of July 14, 1998 Meeting Public Session, Independence Standards Board. Independence Issues Committee Jan 1998

Independence Issues Committee - Minutes Of Meetings Independence Issues Committee Minutes Of July 14, 1998 Meeting Public Session, Independence Standards Board. Independence Issues Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.