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Articles 31 - 60 of 428
Full-Text Articles in Accounting
Accounting History: International Perspectives: A Colloquium, Academy Of Accounting Historians
Accounting History: International Perspectives: A Colloquium, Academy Of Accounting Historians
Accounting Historians Notebook
International Perspectives was held at Drexel University on August 13, 2000, and sponsored by the Academy of Accounting Historians and Drexel University. Approximately 45 people attended this event. Alan Mayper and Barbara Merino are to be congratulated for their excellent work in developing the Colloquium. A special appreciation is extended to Drexel University who cosponsored and provided facilities for the program.
St. Matthew From An Accounting Perspective, Andrew D. Sharp
St. Matthew From An Accounting Perspective, Andrew D. Sharp
Accounting Historians Notebook
St. Matthew is the patron saint of accountants, tax collectors, bankers, customs officers and security guards. He was originally called Levi; however, this follower of Jesus took the name Matthew-the gift of Yahweh-when called to be a disciple. St. Matthew's feast day is celebrated on September 21st.
History In Print [2000, Vol. 23, No. 2], Academy Of Accounting Historians
History In Print [2000, Vol. 23, No. 2], Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Farewell To Russell Lloyd Mathews, Academy Of Accounting Historians
Farewell To Russell Lloyd Mathews, Academy Of Accounting Historians
Accounting Historians Notebook
Professor Russell Mathews, one of pillars of accounting education in Australia, passed away on March 1, 2000, after a long illness, at the age of 79 years. When the predecessor of the Accounting Association of Australia and New Zealand was formed in the early sixties, there were three appointments to chair of Accounting in Australia: Raymond Chambers at Sydney, Louis Goldberg at Melbourne and Professor Russell Mathews at Adelaide. These three made the first vigorous submission to the Australia Federal Government on behalf of accounting education in Australian universities. Professor Mathews in 1990-91 chaired the major enquiry into accounting education …
Accounting Historians Notebook, 2000, Vol. 23, No. 2 (October) [Whole Issue]
Accounting Historians Notebook, 2000, Vol. 23, No. 2 (October) [Whole Issue]
Accounting Historians Notebook
Copyright held by: Academy of Accounting Historians
Members In Education, October 2000, American Institute Of Certified Public Accountants (Aicpa)
Members In Education, October 2000, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Tax History Foundation And Museum, Inc.: A New Resource For Accounting, Commercial, And Economic History, Academy Of Accounting Historians
Tax History Foundation And Museum, Inc.: A New Resource For Accounting, Commercial, And Economic History, Academy Of Accounting Historians
Accounting Historians Notebook
With tax season 2000 at an end, a new resource, the Tax History Foundation and Museum, reminds us that the United States has decades of accounting, commercial, and economic development history from which we can learn. The mission of the newly formed Tax History Foundation and Museum, says Executive Director H. Elliott Lipschultz, is "to encourage the study of accounting, commercial, and economic history by examining technological change and commercial development." According to Lipschultz, the Foundation may also examine the history of how CPAs help clients increase their networths over time, how entrepreneurs and business professionals use technology to make …
Walker New Editor Of Ahj, Academy Of Accounting Historians
Walker New Editor Of Ahj, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Members In Internal Audit, September 2000, American Institute Of Certified Public Accountants (Aicpa)
Members In Internal Audit, September 2000, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Members In Business And Industry, September 2000, American Institute Of Certified Public Accountants (Aicpa)
Members In Business And Industry, September 2000, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Practice Alert 2000-3: Auditing Construction Contractors; Members In Public Accounting Firms, September 2000, American Institute Of Certified Public Accountants. Professional Issues Task Force
Practice Alert 2000-3: Auditing Construction Contractors; Members In Public Accounting Firms, September 2000, American Institute Of Certified Public Accountants. Professional Issues Task Force
Newsletters
No abstract provided.
Members In Government, September 2000, American Institute Of Certified Public Accountants (Aicpa)
Members In Government, September 2000, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Members In Medium Public Accounting Firms, September 2000, American Institute Of Certified Public Accountants (Aicpa)
Members In Medium Public Accounting Firms, September 2000, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Members In Large Public Accounting Firms, September 2000, American Institute Of Certified Public Accountants (Aicpa)
Members In Large Public Accounting Firms, September 2000, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Members In Small Local Public Accounting Firms, September 2000, American Institute Of Certified Public Accountants (Aicpa)
Members In Small Local Public Accounting Firms, September 2000, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Infotech Update, Volume 9, Number 5, September/October 2000, American Institute Of Certified Public Accountants. Information Technology Section
Infotech Update, Volume 9, Number 5, September/October 2000, American Institute Of Certified Public Accountants. Information Technology Section
Newsletters
No abstract provided.
Practicing Cpa, Vol. 24 No. 7, September 2000, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 24 No. 7, September 2000, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Members In Education, September 2000, American Institute Of Certified Public Accountants (Aicpa)
Members In Education, September 2000, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Members In Large Public Accounting Firms, October 2000, American Institute Of Certified Public Accountants (Aicpa)
Members In Large Public Accounting Firms, October 2000, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Planner, Volume 15, Number 3, September October 2000, American Institute Of Certified Public Accountants (Aicpa)
Planner, Volume 15, Number 3, September October 2000, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Fraud-Related Sec Enforcement Actions Against Auditors: 1987-1997, August 2000, Mark S. Beasley, Joseph V. Carcello, Dana R. Hermanson
Fraud-Related Sec Enforcement Actions Against Auditors: 1987-1997, August 2000, Mark S. Beasley, Joseph V. Carcello, Dana R. Hermanson
Guides, Handbooks and Manuals
No abstract provided.
Practicing Cpa, Vol. 24 No. 5, August 2000, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 24 No. 5, August 2000, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Single Minded? : Implementing Common Financial Systems, Mark E. Pickering
Single Minded? : Implementing Common Financial Systems, Mark E. Pickering
Mark E Pickering
As companies grow via acquisition they collect a variety of separate and often quite diverse financial systems belonging to the newly acquired companies. While there is a substantial cost to implementing a common financial system across the merged group. Is that cost outweighed by the benefits of a single system? This article uses a case study to highlight options for different degrees of finance system commonality, potential benefits of each option and a framework for analysing the appropriate level of commonality.
Ethics And The Accountants’ Code Of Conduct, Michael D. Akers, Don Giacomino
Ethics And The Accountants’ Code Of Conduct, Michael D. Akers, Don Giacomino
Accounting Faculty Research and Publications
Although the AICPA has established the Professional Code of Conduct to deal with the behavior of CPAs, research has also shown that an individual's behavior is affected by his or her personal values. While there has been considerable research of the ethical behavior of business professionals and business students, there has been limited research of the personal values of public accountants. This study was designed to examine the values and value types underlie the ethics of Big Six public accountants. A survey instrument, consisting of 56 values, developed and validated by Schwartz was administered to audit and tax professionals at …
Commodities Taxes/Levies And Their Effects On Commodity Trade And Movements In Nigeria., Joe Alegieuno, A O. Balogun
Commodities Taxes/Levies And Their Effects On Commodity Trade And Movements In Nigeria., Joe Alegieuno, A O. Balogun
Bullion
The Commodity Boards were noted for paying farmers prices that were lower than the world prices and sometimes even lower than their production costs. This difference represented implicit taxation of farm incomes and served as a dis-incentive to domestic production. This paper examines the administration of commodity taxes/levies and their effect on commodity trading in Nigeria as well as assessing the various systems of commodity marketing in Nigeria. The paper concludes that Commodity trade, in Nigeria began with the British companies exporting raw materials to their industries abroad. His was followed by the Commodity/Marketing Board era and finally trade liberation. …
Planner, Volume 15, Number 2, July-August 2000, American Institute Of Certified Public Accountants (Aicpa)
Planner, Volume 15, Number 2, July-August 2000, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Infotech Update, Volume 9, Number 4, July/August 2000, American Institute Of Certified Public Accountants. Information Technology Section
Infotech Update, Volume 9, Number 4, July/August 2000, American Institute Of Certified Public Accountants. Information Technology Section
Newsletters
No abstract provided.
Cpa Consultant, Volume 14, Number 4, Summer/Fall 2000, Cap
Cpa Consultant, Volume 14, Number 4, Summer/Fall 2000, Cap
Newsletters
No abstract provided.
Cpa Client Tax Letter, July/August/September 2000, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Tax Letter, July/August/September 2000, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
An Empirical Analysis Of Taxpayers' Attitudes And Behavioral Intentions Regarding Compliance With Federal Income Tax Laws, Stanley Wayne Hays
An Empirical Analysis Of Taxpayers' Attitudes And Behavioral Intentions Regarding Compliance With Federal Income Tax Laws, Stanley Wayne Hays
Doctoral Dissertations
The purpose of this study was to analyze variables that potentially affect taxpayers' attitudes about income tax compliance. Phase one of the study focused on the relationships between four groups of variables and ethical perceptions of compliance behaviors. The four groups of variables follow: demographic variables such as age, education, and household income; personal characteristic variables such as idealism, relativism, conservatism, and religiosity; situational variables including an overall attitude about paying federal income taxes and impressions of the effectiveness of a number of law changes intended to make the IRS more responsive; and, consequential variables comprised of five dimensions of …