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Articles 61 - 90 of 453
Full-Text Articles in Accounting
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.
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.
Auditing Standards Board Public Document, Meeting Date: July 18-19, 2000, New York, Ny, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board Public Document, Meeting Date: July 18-19, 2000, New York, Ny, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
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 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.
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.
Cpa Consultant, Volume 14, Number 4, Summer/Fall 2000, Cap
Cpa Consultant, Volume 14, Number 4, Summer/Fall 2000, Cap
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 …
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. …
Ethics And The Accountants’ Code Of Conduct, Michael D. Akers, Don E. Giacomino
Ethics And The Accountants’ Code Of Conduct, Michael D. Akers, Don E. 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 …
Auditing Standards Board Public Document, Meeting Date: June 8, 2000, New York, Ny, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board Public Document, Meeting Date: June 8, 2000, New York, Ny, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Practicing Cpa, Vol. 24 No. 4, June/July 2000, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 24 No. 4, June/July 2000, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Social Accounting And Reporting, Kishore S Rao
Social Accounting And Reporting, Kishore S Rao
IIMB Management Review
This article is based on a presentation made by Kishore Rao at IIMB. The presentation was followed by a discussion in which the participants were, Srinivas Kalburgi, Professor Emeritus, University of Regina, Canada; David Kimber, Associate Professor, School of Management, RMIT, Melbourne; Fran Siemensma, Member of the Faculty, Victoria University of Technology, Melbourne; N Balasubramanian, Visiting Faculty IIMB and Chief Editor, Management Review, and PGP students of IIMB.
Managing Customer Relationships In The New Milleneum, Vimi Jham
Managing Customer Relationships In The New Milleneum, Vimi Jham
Management Dynamics
No abstract provided.
Comment Letter On June 2000 Exposure Draft, "Independence - Proposed Changes To The Code Of Ethics For Professional Accountants", By International Federation Of Accountants, Arthur Siegel, Independence Standards Board
Comment Letter On June 2000 Exposure Draft, "Independence - Proposed Changes To The Code Of Ethics For Professional Accountants", By International Federation Of Accountants, Arthur Siegel, Independence Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Aicpa Technical Practice Aids, As Of June 1, 2000, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Technical Practice Aids, As Of June 1, 2000, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Panel On Audit Effectiveness, Report And Recommendations - Exposure Draft - May 31, 2000, Public Oversight Board
Panel On Audit Effectiveness, Report And Recommendations - Exposure Draft - May 31, 2000, Public Oversight Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Spring Meeting Of Council, May 21-23, 2000, Westin Rio Mar Resort ,Rio Grande, Puerto Rico, American Institute Of Certified Public Accountants (Aicpa)
Spring Meeting Of Council, May 21-23, 2000, Westin Rio Mar Resort ,Rio Grande, Puerto Rico, American Institute Of Certified Public Accountants (Aicpa)
Association Sections, Divisions, Boards, Teams
No abstract provided.
Spring Meeting Of Council, Minutes Of Meeting, May 21-23, 2000, San Juan, Puerto Rico, American Institute Of Certified Public Accountants (Aicpa)
Spring Meeting Of Council, Minutes Of Meeting, May 21-23, 2000, San Juan, Puerto Rico, American Institute Of Certified Public Accountants (Aicpa)
Association Sections, Divisions, Boards, Teams
No abstract provided.
Infotech Update, Volume 9, Number 3, May/June 2000, American Institute Of Certified Public Accountants. Information Technology Section
Infotech Update, Volume 9, Number 3, May/June 2000, American Institute Of Certified Public Accountants. Information Technology Section
Newsletters
No abstract provided.
Cpa Consultant, Volume 14, Number 3, May/June 2000, American Institute Of Certified Public Accountants (Aicpa)
Cpa Consultant, Volume 14, Number 3, May/June 2000, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Members In Education, May 2000, American Institute Of Certified Public Accountants (Aicpa)
Members In Education, May 2000, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Members In Medium Public Accounting Firms, May 2000, American Institute Of Certified Public Accountants (Aicpa)
Members In Medium Public Accounting Firms, May 2000, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Members In Small Local Public Accounting Firms, May 2000, American Institute Of Certified Public Accountants (Aicpa)
Members In Small Local Public Accounting Firms, May 2000, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Members In Internal Audit, May 2000, American Institute Of Certified Public Accountants (Aicpa)
Members In Internal Audit, May 2000, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Members In Government, May 2000, American Institute Of Certified Public Accountants (Aicpa)
Members In Government, May 2000, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Members In Business And Industry, May 2000, American Institute Of Certified Public Accountants (Aicpa)
Members In Business And Industry, May 2000, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Planner, Volume 15, Number 1, May-June 2000, American Institute Of Certified Public Accountants (Aicpa)
Planner, Volume 15, Number 1, May-June 2000, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Members In Large Public Accounting Firms, May 2000, American Institute Of Certified Public Accountants (Aicpa)
Members In Large Public Accounting Firms, May 2000, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Virtual Auditing Agents: The Edgar Agent Challenge, Kay M. Nelson, Alex Kogan, Rajendra P. Srivastava, Miklos Vasarhelyi, Hai Lu
Virtual Auditing Agents: The Edgar Agent Challenge, Kay M. Nelson, Alex Kogan, Rajendra P. Srivastava, Miklos Vasarhelyi, Hai Lu
Research Collection School Of Accountancy
Intelligent agents can be used as agents of organizational change. This potential exists in the domain of accounting audit, where much of what is currently done manually in batch mode could be done continuously and on-line. We discuss the use of intelligent Internet agents as a way of changing and expanding audit practices in the virtual world. A quality/service framework is presented that suggests ways that accounting firms can evolve in this era of on-line opportunities. The EDGAR Agent is presented as an example of an intelligent Internet agent that gathers financial information. The challenges involved in the development of …