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2005

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Institution
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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) Mar 2005

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) Mar 2005

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) Mar 2005

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 Mar 2005

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 Mar 2005

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 Mar 2005

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 Feb 2005

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) Feb 2005

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) Feb 2005

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 Feb 2005

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 Feb 2005

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 Feb 2005

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) Feb 2005

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) Feb 2005

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) Feb 2005

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) Feb 2005

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) Feb 2005

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) Feb 2005

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) Feb 2005

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) Feb 2005

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 Feb 2005

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) Feb 2005

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 Feb 2005

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) Jan 2005

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) Jan 2005

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) Jan 2005

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) Jan 2005

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) Jan 2005

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 Jan 2005

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 Jan 2005

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).