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Articles 301 - 330 of 449
Full-Text Articles in Accounting
Proposed Statement On Standards For Accounting And Review Services : Financial Statements Included In Written Business Valuations ;Financial Statements Included In Written Business Valuations; Exposure Draft (American Institute Of Certified Public Accountants), 1999, Dec. 31, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Proposed Statement On Standards For Accounting And Review Services : Financial Statements Included In Written Business Valuations ;Financial Statements Included In Written Business Valuations; Exposure Draft (American Institute Of Certified Public Accountants), 1999, Dec. 31, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Exposure Drafts, Comment Letters, and Statements of Position
Financial statements included in written business valuations frequently contain departures from generally accepted accounting principles (GAAP) or an other comprehensive basis of accounting (OCBOA) because the purpose of such financial statements is solely to assist in developing and presenting the business valuation of an entity. This Statement is being issued to exempt financial statements included in written business valuations from the applicability of Statement on Standards for Accounting and Review Services (SSARS) 1, Compilation and Review of Financial Statements (AICPA, Professional Standards, vol. 2, AR sec. 100), because users of these statements do not require that the statements be in …
Comment Letter On Accounting For Certain Transactions Involving Stock Compensation: An Interpretation Of Apb Opinion No. 25, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee. Stock Compensation Task Force
Comment Letter On Accounting For Certain Transactions Involving Stock Compensation: An Interpretation Of Apb Opinion No. 25, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee. Stock Compensation Task Force
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Audit And Accounting Guide, Life And Health Insurance Entities, American Institute Of Certified Public Accountants. Committee On Insurance Accounting And Auditing. Audits Of Stock Life Insurance Companies
Comment Letters On Proposed Audit And Accounting Guide, Life And Health Insurance Entities, American Institute Of Certified Public Accountants. Committee On Insurance Accounting And Auditing. Audits Of Stock Life Insurance Companies
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Statement On Auditing Standards, Auditing Financial Instruments, American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On Proposed Statement On Auditing Standards, Auditing Financial Instruments, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Family Relationships Between The Auditor And The Audit Client, Independence Standards Board
Comment Letters On Family Relationships Between The Auditor And The Audit Client, Independence Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Statement On Standards For Accounting And Review Services Amendment To Statement On Standards For Accounting And Review Services 1, Compilation And Review Of Financial Statements, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Comment Letters On Proposed Statement On Standards For Accounting And Review Services Amendment To Statement On Standards For Accounting And Review Services 1, Compilation And Review Of Financial Statements, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters, Propsed Statement Of Position, Accounting By Producers And Distributors Of Films;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Comment Letters, Propsed Statement Of Position, Accounting By Producers And Distributors Of Films;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Auditing Standards : Auditing Financial Instruments : (To Supersede Statement On Auditing Standards No. 81, Auditing Investments);Auditing Financial Instruments : (To Supersede Statement On Auditing Standards No. 81, Auditing Investments); Exposure Draft (American Institute Of Certified Public Accountants), 1999, June 10, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Auditing Financial Instruments : (To Supersede Statement On Auditing Standards No. 81, Auditing Investments);Auditing Financial Instruments : (To Supersede Statement On Auditing Standards No. 81, Auditing Investments); Exposure Draft (American Institute Of Certified Public Accountants), 1999, June 10, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
This proposed Statement on Auditing Standards (SAS) provides guidance to auditors in planning and performing auditing procedures for financial statement assertions about financial instruments. The Auditing Standards Board (ASB) believes the guidance is needed primarily because of expanding requirements for financial statements to provide information about the fair value of financial instruments and the increasing tendency for entities to use service organizations to help them manage activities involving financial instruments. This proposed SAS: a. Indicates that an auditor may need special skill or knowledge to plan and perform auditing procedures for certain assertions about financial instruments and provides guidance on …
Proposed Statement On Standards For Accounting And Review Services : Amendment To Statement On Standards For Accounting And Review Services 1, Compilation And Review Of Financial Statements ;Amendment To Statement On Standards For Accounting And Review Services 1, Compilation And Review Of Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1999, Dec. 31, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Proposed Statement On Standards For Accounting And Review Services : Amendment To Statement On Standards For Accounting And Review Services 1, Compilation And Review Of Financial Statements ;Amendment To Statement On Standards For Accounting And Review Services 1, Compilation And Review Of Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1999, Dec. 31, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Exposure Drafts, Comment Letters, and Statements of Position
During the last five years, there has been a gradual change in the services that clients of CPAs are requesting. Rapid advances in information technology and low-cost software now enable even the smallest entity to record its transactions and prepare its own financial statements. Nevertheless, many nonpublic entities look to their accountants for varied accounting and business advisory services that often include assistance in the preparation of financial statements intended for management's use. In addition, it has become apparent that there is difficulty and inconsistency within the profession regarding the applicability of Statements on Standards for Accounting and Review Services …
Comment Leters On Proposed Statement On Auditing Standards, Amendment To Statement On Auditing Standards No. 69, The Meaning Of Present Fairly In Conformity With Generally Accepted Accounting Principles In The Independent Auditor's Report, American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Leters On Proposed Statement On Auditing Standards, Amendment To Statement On Auditing Standards No. 69, The Meaning Of Present Fairly In Conformity With Generally Accepted Accounting Principles In The Independent Auditor's Report, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Discussion Paper, Accounting By Life Insurance Enterprises For Deferred Acquisition Costs On Internal Replacements Other Than Those Covered By Fasb Statement No. 97, American Institute Of Certified Public Accountants. Insurance Companies Committee
Comment Letters On Discussion Paper, Accounting By Life Insurance Enterprises For Deferred Acquisition Costs On Internal Replacements Other Than Those Covered By Fasb Statement No. 97, American Institute Of Certified Public Accountants. Insurance Companies Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Statement On Standards For Accounting And Review Services Financial Statements Included In Written Business Valuations, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Comment Letters On Proposed Statement On Standards For Accounting And Review Services Financial Statements Included In Written Business Valuations, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Statement On Auditing Standards, Amendments To Statement On Auditing Standards No. 61, Communication With Audit Committees, And Statement On Auditing Standards No. 71, Interim Financial Information., American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On Proposed Statement On Auditing Standards, Amendments To Statement On Auditing Standards No. 61, Communication With Audit Committees, And Statement On Auditing Standards No. 71, Interim Financial Information., American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of June 1, 1999, American Institute Of Certified Public Accountants. Committee On Federal Taxation
Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of June 1, 1999, American Institute Of Certified Public Accountants. Committee On Federal Taxation
AICPA Professional Standards
No abstract provided.
Webtrust Principles And Criteria For Business-To-Consumer Electronic Commerce, Version 1.1, June 1999, American Institute Of Certified Public Accountants (Aicpa), Canadian Institute Of Chartered Accountants
Webtrust Principles And Criteria For Business-To-Consumer Electronic Commerce, Version 1.1, June 1999, American Institute Of Certified Public Accountants (Aicpa), Canadian Institute Of Chartered Accountants
AICPA Professional Standards
No abstract provided.
Structuring Time And Task In Electronic Brainstorming, Alan R. Dennis, Jay E. Aronson, William G. Heninger, Edward D. Walker Ii
Structuring Time And Task In Electronic Brainstorming, Alan R. Dennis, Jay E. Aronson, William G. Heninger, Edward D. Walker Ii
Faculty Publications
There are many ways in which a GSS can beused to support group brainstorming. This paper reports the results of an experiment that manipulated task structure and time structure. Groups electronically brainstormed on intact tasks(where all parts of the task were presented simultaneously) or on partitioned tasks (where three subcategories of the task were presented to thegroups). The time periods in which groups worked were either one 30-minute time period or three 10-minute periods separated by two-minute breaks. Groups in the partitioned task treatment generated 40% more ideas, but there were no time effects. These differences are attributed to the …
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
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.
High-Technology Industry Developments - 1999/2000; Audit Risk Alerts, American Institute Of Certified Public Accountants
High-Technology Industry Developments - 1999/2000; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Insurance Industry Developments - 1999/2000; Audit Risk Alerts, American Institute Of Certified Public Accountants
Insurance Industry Developments - 1999/2000; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Real Estate Industry Developments - 1999/2000; Audit Risk Alerts, American Institute Of Certified Public Accountants
Real Estate Industry Developments - 1999/2000; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Retail Industry Developments - 1999/2000; Audit Risk Alerts, American Institute Of Certified Public Accountants
Retail Industry Developments - 1999/2000; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Securities Industry Developments - 1999/2000; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Securities Industry Developments - 1999/2000; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
State And Local Governmental Developments - 1999; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
State And Local Governmental Developments - 1999; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audits Of Agricultural Producers And Agricultural Cooperatives With Conforming Changes As Of May 1, 1999; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Agribusiness Special Committee
Audits Of Agricultural Producers And Agricultural Cooperatives With Conforming Changes As Of May 1, 1999; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Agribusiness Special Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Tax Practice Guides And Checklists 1999, American Institute Of Certified Public Accountants. Tax Division
Tax Practice Guides And Checklists 1999, American Institute Of Certified Public Accountants. Tax Division
Guides, Handbooks and Manuals
No abstract provided.
Audits Of Brokers And Dealers In Securities With Conforming Changes As Of May 1, 1999; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Stockbrokerage And Investment Banking Committee
Audits Of Brokers And Dealers In Securities With Conforming Changes As Of May 1, 1999; 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.
Common Interest Realty Associations With Conforming Changes As Of May 1, 1999; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Common Interest Realty Associations Task Force
Common Interest Realty Associations With Conforming Changes As Of May 1, 1999; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Common Interest Realty Associations Task Force
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Construction Contractors With Conforming Changes As Of May 1, 1999; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Construction Contractor Guide Committee
Construction Contractors With Conforming Changes As Of May 1, 1999; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Construction Contractor Guide Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audits Of Credit Unions, With Conforming Changes As Of May 1, 1999; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Credit Unions Committee
Audits Of Credit Unions, With Conforming Changes As Of May 1, 1999; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Credit Unions Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audits Of Employee Benefit Plans With Conforming Changes As Of May 1, 1999; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee
Audits Of Employee Benefit Plans With Conforming Changes As Of May 1, 1999; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.