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Articles 211 - 240 of 432
Full-Text Articles in Accounting
Accounting Historians Journal, 2002, Vol. 29, No. 2 [Whole Issue]
Accounting Historians Journal, 2002, Vol. 29, No. 2 [Whole Issue]
Accounting Historians Journal
December issue
Tax Section Newsletter, January 2002, American Institute Of Certified Public Accountants. Tax Section
Tax Section Newsletter, January 2002, American Institute Of Certified Public Accountants. Tax Section
Newsletters
No abstract provided.
Members In Medium Public Accounting Firms, January 2002, American Institute Of Certified Public Accountants (Aicpa)
Members In Medium Public Accounting Firms, January 2002, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Modeling Xbrl Using Uml: Improving Semantics For Financial Analysis, Vijayan Sugumaran, Joseph Callaghan, Arline Savage
Modeling Xbrl Using Uml: Improving Semantics For Financial Analysis, Vijayan Sugumaran, Joseph Callaghan, Arline Savage
Accounting
eXtensible Business Reporting Language (XBRL), a financial accounting application of XML, provides a taxonomy for facilitating the analysis of financial statement information. This taxonomy promises to enhance the financial analyst‘s ability to process financial information both cross-sectionally and temporally. However, limitations exist in the taxonomy that inhibit the analyst, intelligent agent or application to process information in the most effective way. In particular, financial statement element analysis can only be properly conducted when the additional semantics provided by additional disclosures are incorporated into the process. UML provides a conceptual framework to capture more meaningful semantics, particularly among related, collaborating objects. …
Conceptual Framework And Case Studies For Audit Planning And Evaluation Given The Potential For Fraud; Discussant Comments On A Conceptual Framework And Case Studies For Audit Planning And Evaluation Given The Potential For Fraud, Jerry L. Turner, Theodore J. Mock, Rajendra P. Srivastava, Ray Whittington
Conceptual Framework And Case Studies For Audit Planning And Evaluation Given The Potential For Fraud; Discussant Comments On A Conceptual Framework And Case Studies For Audit Planning And Evaluation Given The Potential For Fraud, Jerry L. Turner, Theodore J. Mock, Rajendra P. Srivastava, Ray Whittington
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Fraudulent Financial Reporting: Some Evidence From Restatements; Discussant Comments For Fraudulent Financial Reporting: Some Evidence From Restatements, Zoe-Vonna Palmrose, Susan Scholz, Timothy Bell
Fraudulent Financial Reporting: Some Evidence From Restatements; Discussant Comments For Fraudulent Financial Reporting: Some Evidence From Restatements, Zoe-Vonna Palmrose, Susan Scholz, Timothy Bell
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Tax Fairness In Eleventh Century England, John Mcdonald
Tax Fairness In Eleventh Century England, John Mcdonald
Accounting Historians Journal
Alongside the Roman census from Augustus' time and the ecclesiastical surveys or polyptychs of the 8th and 9th century Carolingian kingdoms, the Domesday Survey of 1086 occupies a most significant place in accounting history. Domesday Book, the outcome of the Survey, lists the incomes, tax assessments, wealth and resources of most estates in England and was used as a working accounting document by the monarch and public officials to raise taxes, distribute resources and consolidate power. Although the Domesday document itself survives, many details of its construction and use have been lost in the mists of time. This paper describes …
Members In Business And Industry, January 2002, American Institute Of Certified Public Accountants (Aicpa)
Members In Business And Industry, January 2002, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Legitimizing Power Of Financial Statements In The Salvation Army In England, 1865-1892, Helen Irvine
Legitimizing Power Of Financial Statements In The Salvation Army In England, 1865-1892, Helen Irvine
Accounting Historians Journal
Since its inception the Salvation Army has relied heavily on external funds to survive. There is evidence to suggest that at the time of its founding, in 19th century England, and in its early years, financial statements played a powerful legitimizing role. This was crucial to an organization like The Salvation Army, newly formed and in desperate need of funds. This view is consistent with institutional theory, which emphasizes the importance of such legitimacy. However, it challenges the notion, prevalent in academic literature on accounting in religious organizations, that there is a resistance to the use of accounting as a …
Accounting And Redistribution: The Palace And Mortuary Cult In The Middle Kingdom, Ancient Egypt, Mahmoud Ezzamel
Accounting And Redistribution: The Palace And Mortuary Cult In The Middle Kingdom, Ancient Egypt, Mahmoud Ezzamel
Accounting Historians Journal
This paper examines detailed historical material drawn from primary sources to explore the role of accounting practices in the functioning of several key stages of the redistributive economy of the Middle Kingdom, ancient Egypt. First, the paper attends to the role of accounting in securing a regular flow of commodities to the state, in the form of taxation in kind. The historical material suggests clearly that accounting practices played a crucial role in levying and collecting precise tax liabilities, and in monitoring the storing of commodities in state granaries and storehouses. The second level of analysis is concerned with the …
Cpa Client Bulletin, January 2002, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, January 2002, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Audit Documentation; Statement On Auditing Standards, 096, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Audit Documentation; Statement On Auditing Standards, 096, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
The auditor should prepare and maintain audit documentation, the form and content of which should be designed to meet the circumstances of the particular audit engagement. Audit documentation is the principal record of auditing procedures applied, evidence obtained, and conclusions reached by the auditor in the engagement. The quantity, type, and content of audit documentation are matters of the auditor's professional judgment.
Members In Large Public Accounting Firms, January 2002, American Institute Of Certified Public Accountants (Aicpa)
Members In Large Public Accounting Firms, January 2002, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Cpa Exam Alert, January/February 2002, American Institute Of Certified Public Accountants (Aicpa)
Cpa Exam Alert, January/February 2002, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Academy Of Accounting Historians: Application For 2002 Membership; Application For 2002 Membership, Academy Of Accounting Historians
Academy Of Accounting Historians: Application For 2002 Membership; Application For 2002 Membership, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Cpa Letter, 2002, American Institute Of Certified Public Accountants
Cpa Letter, 2002, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Practice Alert 2002-1:Communications With The Securities And Exchange Commission, American Institute Of Certified Public Accountants. Professional Issues Task Force
Practice Alert 2002-1:Communications With The Securities And Exchange Commission, American Institute Of Certified Public Accountants. Professional Issues Task Force
Newsletters
No abstract provided.
Practice Alert 2002-2: Use Of Specialists, American Institute Of Certified Public Accountants. Professional Issues Task Force
Practice Alert 2002-2: Use Of Specialists, American Institute Of Certified Public Accountants. Professional Issues Task Force
Newsletters
No abstract provided.
Members In Internal Audit, January 2001, American Institute Of Certified Public Accountants (Aicpa)
Members In Internal Audit, January 2001, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Accounting Trends And Techniques, 56th Annual Survey, 2002 Edition, American Institute Of Certified Public Accountants
Accounting Trends And Techniques, 56th Annual Survey, 2002 Edition, American Institute Of Certified Public Accountants
Accounting Trends and Techniques
No abstract provided.
Amendment To Statement On Auditing Standards No. 50, Reports On The Application Of Accounting Principles; Statement On Auditing Standards, 097, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Amendment To Statement On Auditing Standards No. 50, Reports On The Application Of Accounting Principles; Statement On Auditing Standards, 097, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
This amendment revises Statement on Auditing Standards (SAS) No. 50, Reports on the Application of Accounting Principles (AICPA, Professional Standards, vol. 1, AU sec. 625), to prohibit an accountant from providing a written report on the application of accounting principles not involving facts and circumstances of a specific entity. The new language is shown in boldface italics and deleted language is shown by strikethrough.
Augmenting Xbrl Using Uml: Improving Financial Analysis, Joseph H. Callaghan, Arline Savage, Vijayan Sugumaran
Augmenting Xbrl Using Uml: Improving Financial Analysis, Joseph H. Callaghan, Arline Savage, Vijayan Sugumaran
Accounting
eXtensible Business Reporting Language (XBRL), a financial accounting application of XML, provides a taxonomy for facilitating the analysis of financial statement information. This taxonomy promises to enhance the financial analyst’s ability to process financial information both cross-sectionally and temporally. However, limitations exist in the taxonomy that inhibit the analyst, intelligent agent or application to process information in the most effective way. In particular, financial statement element analysis can only be properly conducted when the additional semantics provided by additional disclosures are incorporated into the process. UML provides a conceptual framework to capture more meaningful semantics, particularly among related, collaborating objects. …
Cpa Expert 2002 Summer, American Institute Of Certified Public Accountants
Cpa Expert 2002 Summer, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Cpa Expert 2002 Winter, American Institute Of Certified Public Accountants
Cpa Expert 2002 Winter, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
In Our Opinion… , Vol. 18 No. 1, January 2002, American Institute Of Certified Public Accountants. Audit And Attest Standards Group
In Our Opinion… , Vol. 18 No. 1, January 2002, American Institute Of Certified Public Accountants. Audit And Attest Standards Group
Newsletters
No abstract provided.
In Our Opinion… , Vol. 18 No. 2, April 2002, American Institute Of Certified Public Accountants. Audit And Attest Standards Group
In Our Opinion… , Vol. 18 No. 2, April 2002, American Institute Of Certified Public Accountants. Audit And Attest Standards Group
Newsletters
No abstract provided.
In Our Opinion… , Vol. 18 No. 3, July 2002, American Institute Of Certified Public Accountants. Audit And Attest Standards Group
In Our Opinion… , Vol. 18 No. 3, July 2002, American Institute Of Certified Public Accountants. Audit And Attest Standards Group
Newsletters
No abstract provided.
In Our Opinion… , Vol. 18 No. 4, October 2002, American Institute Of Certified Public Accountants. Audit And Attest Standards Group
In Our Opinion… , Vol. 18 No. 4, October 2002, American Institute Of Certified Public Accountants. Audit And Attest Standards Group
Newsletters
No abstract provided.
Performance Measures News & Views, Volume 1, Number 2, January 2002, American Institute Of Certified Public Accountants (Aicpa)
Performance Measures News & Views, Volume 1, Number 2, January 2002, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Planner, Volume 16, Number 5, January-February 2002, American Institute Of Certified Public Accountants (Aicpa)
Planner, Volume 16, Number 5, January-February 2002, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.