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Articles 181 - 210 of 448
Full-Text Articles in Accounting
Practicing Cpa, Vol. 29 No. 3, March/April 2005, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 29 No. 3, March/April 2005, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Cpa Client Bulletin, March 2005, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, March 2005, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Planner, Volume 20, Number 2, March-April 2005, American Institute Of Certified Public Accountants (Aicpa)
Planner, Volume 20, Number 2, March-April 2005, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Understanding Social Security Reform: The Issues And Alternatives, American Institute Of Certified Public Accountants. Tax Reform
Understanding Social Security Reform: The Issues And Alternatives, American Institute Of Certified Public Accountants. Tax Reform
Guides, Handbooks and Manuals
No abstract provided.
Career Rebound, Michael D. Akers
Career Rebound, Michael D. Akers
Accounting Faculty Research and Publications
No abstract provided.
Exploring Differences In Social Disclosures Internationally: A Stakeholder Perspective, Joyce Van Der Van Der Laan Smith, Ajay Adhikari, Rasoul H. Tondkar
Exploring Differences In Social Disclosures Internationally: A Stakeholder Perspective, Joyce Van Der Van Der Laan Smith, Ajay Adhikari, Rasoul H. Tondkar
Accounting Faculty Publications
Country of origin is considered to be an important determinant of the level and type of corporate social disclosure. In this paper, we use stakeholder theory to explain differ- ences in social disclosure among countries. We argue that the manner in which the role of a corporation and its stakeholders is defined in a society will affect the extent and quality of corporate social disclosure (CSD) in annual reports. Our findings based on a content analysis of 1998 and 1999 annual reports for 32 Norwegian/Danish companies and 26 US companies in the electric power generation industry, lend support to the …
Comments On (Temporary And Proposed) Regulations, Reg-130671-04 Regarding Electronic Filing Requirements For Large Corporations And Exempt Organizations., American Institute Of Certified Public Accountants. Irs Practice And Procedures Committee
Comments On (Temporary And Proposed) Regulations, Reg-130671-04 Regarding Electronic Filing Requirements For Large Corporations And Exempt Organizations., American Institute Of Certified Public Accountants. Irs Practice And Procedures Committee
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Launches Enhanced Web Site For Employee Benefit Plan Audit Quality Center, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Launches Enhanced Web Site For Employee Benefit Plan Audit Quality Center, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Board/Council Briefing Synopsis, Updated As Of February 18, 2005, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Board/Council Briefing Synopsis, Updated As Of February 18, 2005, American Institute Of Certified Public Accountants (Aicpa)
Association Sections, Divisions, Boards, Teams
No abstract provided.
Pcaob Rulemaking Docket Matter No. 017: Proposed Ethics And Independece Rules Concerning Independence, Tax Services And Contingent Fees., Steven B. Rafferty, Bruce Webb, Thomas J. Purcell Iii
Pcaob Rulemaking Docket Matter No. 017: Proposed Ethics And Independece Rules Concerning Independence, Tax Services And Contingent Fees., Steven B. Rafferty, Bruce Webb, Thomas J. Purcell Iii
Guides, Handbooks and Manuals
No abstract provided.
Comments On Proposed Regulations [Reg-145987-03] Regarding Qualified Severance Of A Trust For Generation-Skipping Transfer Tax Purposes Under Irc Section 2642(A)(3)., Thomas J. Purcell Iii, American Institute Of Certified Public Accountants. Tax Executive Committee
Comments On Proposed Regulations [Reg-145987-03] Regarding Qualified Severance Of A Trust For Generation-Skipping Transfer Tax Purposes Under Irc Section 2642(A)(3)., Thomas J. Purcell Iii, American Institute Of Certified Public Accountants. Tax Executive Committee
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Letters Relating To H&R Block Negative Advertising Issue., Barry C. Melancon, Richard I. Miller
Aicpa Letters Relating To H&R Block Negative Advertising Issue., Barry C. Melancon, Richard I. Miller
Association Sections, Divisions, Boards, Teams
No abstract provided.
Cpa Client Bulletin, February 2005, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, February 2005, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Practicing Cpa, Vol. 29 No. 2, February 2005, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 29 No. 2, February 2005, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Members In Government, February 2005, American Institute Of Certified Public Accountants (Aicpa)
Members In Government, February 2005, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Members In Business And Industry, February 2005, American Institute Of Certified Public Accountants (Aicpa)
Members In Business And Industry, February 2005, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Members In Medium Public Accounting Firms, February 2005, American Institute Of Certified Public Accountants (Aicpa)
Members In Medium Public Accounting Firms, February 2005, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Members In Small Local Public Accounting Firms, February 2005, American Institute Of Certified Public Accountants (Aicpa)
Members In Small Local Public Accounting Firms, February 2005, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Members In Education, February 2005, American Institute Of Certified Public Accountants (Aicpa)
Members In Education, February 2005, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Members In Large Public Accounting Firms, February 2005, American Institute Of Certified Public Accountants (Aicpa)
Members In Large Public Accounting Firms, February 2005, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Robinson, Novice Camilla (Madison), 1891-1984 (Mss 158), Manuscripts & Folklife Archives
Robinson, Novice Camilla (Madison), 1891-1984 (Mss 158), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Collection 158. Account book (472 p.) of Robinson's Flowers in Bowling Green, Kentucky. The floral shop was owned by Novice C. Robinson, and the account book includes customer's name, type of floral arrangment as well as the price.
Irs Taxpayer Compliance Initiatives Can Be Leveraged Off Efforts Of Cpas, Aicpa Testifies At Hearing Of The Irs Oversight Board, American Institute Of Certified Public Accountants (Aicpa)
Irs Taxpayer Compliance Initiatives Can Be Leveraged Off Efforts Of Cpas, Aicpa Testifies At Hearing Of The Irs Oversight Board, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Testimony To Internal Revenue Service Oversight Board, Public Meeting: Furthering Compliance By Leveraging External Stakeholder Contacts And Administrative Simplification., Tom Purcell, American Institute Of Certified Public Accountants. Tax Executive Committee
Testimony To Internal Revenue Service Oversight Board, Public Meeting: Furthering Compliance By Leveraging External Stakeholder Contacts And Administrative Simplification., Tom Purcell, American Institute Of Certified Public Accountants. Tax Executive Committee
Guides, Handbooks and Manuals
No abstract provided.
News Release: Aicpa Announces Promotions/Organizational Changes, American Institute Of Certified Public Accountants (Aicpa)
News Release: Aicpa Announces Promotions/Organizational Changes, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
News Release: Aicpa Compiles All Pcaob Standards In A Single Source, American Institute Of Certified Public Accountants (Aicpa)
News Release: Aicpa Compiles All Pcaob Standards In A Single Source, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
News Release: Aicpa Addresses Fraud In Audit Committee Guidance, American Institute Of Certified Public Accountants (Aicpa)
News Release: Aicpa Addresses Fraud In Audit Committee Guidance, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
News Release: Aicpa Launches Online Resource For Financial Planners And Consumers, American Institute Of Certified Public Accountants (Aicpa)
News Release: Aicpa Launches Online Resource For Financial Planners And Consumers, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
News Release: Information Security Top Tech Issue For 2005, According To Annual Aicpa Survey, American Institute Of Certified Public Accountants (Aicpa)
News Release: Information Security Top Tech Issue For 2005, According To Annual Aicpa Survey, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Who Pays The Auditor Calls The Tune?: Auditing Regulations And Clients' Incentives, Amy Shapiro
Who Pays The Auditor Calls The Tune?: Auditing Regulations And Clients' Incentives, Amy Shapiro
Cornell Law Faculty Publications
As we move on from the financial scandals of the early 2000s, the question of how to prevent the next Enron continues to be a pressing one. This Article focuses on the law’s deeply conflicted treatment of auditors of public corporations. Though the audit firm is charged with serving as the public’s watchdog in insuring good financial disclosure, the auditor’s actual client is the audited corporation itself, whose interests concerning disclosure are not necessarily aligned with those of investors. Because the Sarbanes-Oxley Act of 2002 left this structure in place, further reform is needed. One promising suggestion is to give …
Financial Statement Fraud: Intent - The Fine Line, Samantha Weis
Financial Statement Fraud: Intent - The Fine Line, Samantha Weis
The Corinthian
In 2001, Enron was forced to file bankruptcy due to fraudulent accounting practices (Enron). In 2003, the CEO of HealthSouth was charged with $1.4 billion in accounting fraud (SEC). In 2002, the SEC filed charges against former senior executives of Rite Aid for many fraudulent accounting practices including overstating net income by $1.6 billion (SEC).