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Articles 361 - 382 of 382
Full-Text Articles in Accounting
Accountant's Business Manual, 2005, Volume 1, William H. Behrenfeld, Andrew R. Biebl, American Institute Of Certified Public Accountants (Aicpa)
Accountant's Business Manual, 2005, Volume 1, William H. Behrenfeld, Andrew R. Biebl, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Tax Research Techniques, Robert L. Gardner, Dave N. Stewart, Ronald G. Worsham
Tax Research Techniques, Robert L. Gardner, Dave N. Stewart, Ronald G. Worsham
Guides, Handbooks and Manuals
No abstract provided.
Auditing Recipients Of Federal Awards : Practical Guidance For Applying Omb Circular A-133 (With Cd-Rom Practice Aids Included), Venita M. Wood, Maryann Kasica
Auditing Recipients Of Federal Awards : Practical Guidance For Applying Omb Circular A-133 (With Cd-Rom Practice Aids Included), Venita M. Wood, Maryann Kasica
Guides, Handbooks and Manuals
No abstract provided.
Securing The Future : Building A Succession Plan For Your Firm, William L. Reeb
Securing The Future : Building A Succession Plan For Your Firm, William L. Reeb
Guides, Handbooks and Manuals
No abstract provided.
Illustrative Disclosures On Derivative Loan Commitments, American Institute Of Certified Public Accountants. Derivative Loan Commitments Task Force
Illustrative Disclosures On Derivative Loan Commitments, American Institute Of Certified Public Accountants. Derivative Loan Commitments Task Force
Guides, Handbooks and Manuals
No abstract provided.
Tax Practice Guides And Checklists 2005, American Institute Of Certified Public Accountants. Tax Division
Tax Practice Guides And Checklists 2005, American Institute Of Certified Public Accountants. Tax Division
Guides, Handbooks and Manuals
No abstract provided.
Accounting Research And Theory: The Age Of Neo-Empiricism, M. Gaffikin
Accounting Research And Theory: The Age Of Neo-Empiricism, M. Gaffikin
Faculty of Business - Accounting & Finance Working Papers
The theorising in accounting prior to 1970 was rejected as not providing sufficiently general theories. Informed by theories in economics and finance (and other disciplines such as psychology) and with the aid of computers, attempts to theorise accounting took a new direction. Large data collection and analysis emphasized a purportedly more systematic empirical approach to developing theory.
Creating A Science Of Accounting: Accounting Theory To 1970, M. Gaffikin
Creating A Science Of Accounting: Accounting Theory To 1970, M. Gaffikin
Faculty of Business - Accounting & Finance Working Papers
This paper describes the development of what has been regarded as accounting theory concentrating largely on that in the first 70 years of the 20th century. It demonstrates that a major motivation for this theory was the generally accepted belief in the need for greater conceptual rigour in accounting theory and research. A major part of this theorising was designed to solve a major accounting problem, viz accounting in periods of changing prices, notably inflation. In examining this early theorizing the paper describes the elements of theories and their use by academic theorists, practitioner theories and theories from various committees.
Auditing Derivative Instruments, Hedging Activities, And Investments In Securities, With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Financial Instruments Task Force
Auditing Derivative Instruments, Hedging Activities, And Investments In Securities, With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Financial Instruments Task Force
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Federal Government Contractors With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Government Contractors Guide Special Committee
Federal Government Contractors With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Government Contractors Guide Special Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Employee Benefit Plans With Conforming Changes As Of March 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee
Employee Benefit Plans With Conforming Changes As Of March 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Cpa's Guide To Family Law Services, Sharyn Maggio, Thomas F. Burrage, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section
Cpa's Guide To Family Law Services, Sharyn Maggio, Thomas F. Burrage, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section
Guides, Handbooks and Manuals
No abstract provided.
Cpa's Guide To Wireless Technology And Networking, Michael R. Dickson, American Institute Of Certified Public Accountants. Information Technology Section
Cpa's Guide To Wireless Technology And Networking, Michael R. Dickson, American Institute Of Certified Public Accountants. Information Technology Section
Guides, Handbooks and Manuals
No abstract provided.
The Persistence Of Earnings And Corporate Governance In Ipo Firms, Mary F. Calegari, H. A. Maretno
The Persistence Of Earnings And Corporate Governance In Ipo Firms, Mary F. Calegari, H. A. Maretno
Mary F. Calegari
In this study, we investigate the earnings persistence in IPO firms by examining the two components of earnings: accruals and cash flows. We also analyze the impact of corporate governance on earnings and the two earnings components. In our comparison of the top and bottom quartiles based on the firms' earnings at the IPO year, we find that although the top quartile firms have a significantly positive accrual component in the IPO year, they eventually have the same negative accrual component of earnings as the bottom quartile firms in the second year after the IPO. In contrast, we find that …
Tax Complexity And Small Business: A Comparison Of The Perceptions Of Tax Agents In The United States And Australia, Laura R. Ingraham, S. Karlinsky, M. Mckerchar
Tax Complexity And Small Business: A Comparison Of The Perceptions Of Tax Agents In The United States And Australia, Laura R. Ingraham, S. Karlinsky, M. Mckerchar
Faculty Publications
There is ongoing pressure in both the United States and Australia to simplify their respective tax systems, particularly in regard to small business taxpayers. In the case of both regimes, if substantial progress is to be made towards simplification, the areas of greatest need and the necessary reforms will require careful evaluation. The views of tax agents (practitioners) are highly relevant to the implementation of successful reform in that both regimes rely on self-assessment. It was considered that by undertaking a cross-jurisdictional comparison a greater understanding of complexity, from the perspective of tax agents, could be gained and that, the …
Summary And Text Of Proposed Revisions To Aicpa/Nasba Uniform Accountancy Act (Uaa) Statute; Exposure Draft (American Institute Of Certified Public Accountants), 2005 August 1, American Institute Of Certified Public Accountants (Aicpa), National Association Of State Boards O Accountancy
Summary And Text Of Proposed Revisions To Aicpa/Nasba Uniform Accountancy Act (Uaa) Statute; Exposure Draft (American Institute Of Certified Public Accountants), 2005 August 1, American Institute Of Certified Public Accountants (Aicpa), National Association Of State Boards O Accountancy
Association Sections, Divisions, Boards, Teams
No abstract provided.
Defining Professional Requirements In Statements On Auditing Standards; Statement On Auditing Standards, 102, American Institute Of Certified Public Accountants. Auditing Standards Board
Defining Professional Requirements In Statements On Auditing Standards; Statement On Auditing Standards, 102, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
No abstract provided.
Audit Documentation; Statement On Auditing Standards, 103, American Institute Of Certified Public Accountants. Auditing Standards Board, American Institute Of Certified Public Accountants. Audit Documentation Task Force
Audit Documentation; Statement On Auditing Standards, 103, American Institute Of Certified Public Accountants. Auditing Standards Board, American Institute Of Certified Public Accountants. Audit Documentation Task Force
Statements on Auditing Standards
No abstract provided.
Sas No. 70 Reports And Employee Benefit Plans; Statement On Auditing Standards, 021, Michael J. Ramos, Linda C. Delahanty
Sas No. 70 Reports And Employee Benefit Plans; Statement On Auditing Standards, 021, Michael J. Ramos, Linda C. Delahanty
Statements on Auditing Standards
No abstract provided.
Codification Of Statements On Auditing Standards (Including Statements On Standards For Attestation Engagements) Numbers 1 To 101, As Of January 1, 2005, American Institute Of Certified Public Accountants (Aicpa)
Codification Of Statements On Auditing Standards (Including Statements On Standards For Attestation Engagements) Numbers 1 To 101, As Of January 1, 2005, American Institute Of Certified Public Accountants (Aicpa)
Statements on Auditing Standards
No abstract provided.
Account Books (Sc 1445), Manuscripts & Folklife Archives
Account Books (Sc 1445), Manuscripts & Folklife Archives
MSS Finding Aids
Finding aid and scan (Click on "Additional Files" below) for Manuscripts Small Collection 1445. An account book, 1795-1800, evidently kept by someone in central/south central Kentucky. Entries pertain to land, children attending school, work done on a farm, settling of accounts, etc.
Interviewing The Client, Michael D. Akers, Robert Yahr
Interviewing The Client, Michael D. Akers, Robert Yahr
Accounting Faculty Research and Publications
This paper examines an assignment where students taking either an introductory auditing students or an accounting communications course interview a client to gain an understanding of internal control and the interview process. Students document the results of the interview in a memorandum. The paper provides detailed information regarding the design and implementation of a portion of the internal control system. The three main objectives of the assignment are 1) to provide students with the opportunity to demonstrate, develop, and enhance their communication skills; 2) to convey a realistic picture of the accounting environment; and 3) to familiarize students with a …