Accounting Commons^™

Accounting Representation And The Slave Trade: The Guide Du Commerce Of Gaignat De L'Aulnais, Cheryl S. Mcwatters, Yannick Lemarchand

Accounting Historians Journal

The Guide du commerce occupies a distinctive place in the French-language literature on accounting. Passed over by most specialists in the history of maritime trade and the slave trade, the manual has never been the subject of a documented historical study. The apparent realism of the examples, the luxury of details and their precision, all bear witness to a deep concern to go beyond a simple apprenticeship in bookkeeping. Promoting itself essentially as un guide du commerce, the volume offers strategic examples for small local businesses, as well as for those engaged in international trade. Yet, the realism also demonstrated …

America's Railroad Depreciation Debate, 1907 To 1913: A Study Of Divergence In Early 20th Century Accounting Standards, Jan Richard Heier

Accounting Historians Journal

In June 1907, the Interstate Commerce Commission (ICC) released new reporting rules that would require railroads to change from betterment to depreciation accounting for equipment. The new rules set off a firestorm of protest because the railroads felt they were already recognizing physical depreciation through the current system. The ICC, however, was looking at the concept of economic depreciation to match the cost of equipment with revenue over the life of the asset in much the same way that industry was beginning to account for its fixed assets. Such economic depreciation, it was felt, would give the rate-setting ICC more …

R.J. Chambers Collection: An Archivist's Revelations Of 20th Century Accounting Thought And Practice, Graeme Dean, Peter W. Wolnizer, Frank L. Clarke

Accounting Historians Journal

A major, unique accounting archival source, the R.J. Chambers Collection comprises both hard copy and, utilizing cutting-edge search technology, internet accessible materials. From his academic beginnings, Chambers was an orderly person, an archivist of the extensive and varied evidence that underpinned his proposals for accounting reform. Opening research areas for accounting biography, the development of accounting thought, the history of accounting institutions, prosopography, public sector accounting history, and comparative international accounting history are foremost amongst the myriad justifications for seeking to unravel the accounting history lodes in archives such as the Goldberg, Chambers, and Briloff Collections [Potter, 2003]. The archiving …

F.E. Vigars' Station Book-Keeping: A Specialist Australian Text Enabling The Adaptation And Transfer Of Accounting Technology, Garry D. Carnegie, Peter Foreman, Brian P. West

Accounting Historians Journal

Studies of early Australian accounting texts and their authors have yet to be augmented by examinations of the subsequent specialist books which were written to guide accounting practice within specific domains, such as the pastoral and mining industries. This study examines the contents, use, and influence of an early ­specialist pastoral accounting text entitled Station Book-keeping, which was published in Australia in five editions over the period 1900 to 1937. The life and career of the book's author, Francis Ernest ­Vigars, are also outlined. Station Book-keeping described and advocated a comprehensive system of double-entry accounting for pastoral stations and is …

Roaring Nineties: A Comment On The State Of Accounting History In The United States, Garry D. Carnegie

Accounting Historians Journal

This comment on a recent contribution by Fleischman and Radcliffe [2005], entitled "The Roaring Nineties: Accounting History Comes of Age, specifically deals with their cautionary comments on the general condition of accounting history research in the U.S. around the close of that decade. The author contends that public interest in accounting's past is currently strong, especially following the recent corporate scandals and audit failures in the U.S., and points out that accounting history research projects which are of relevance to policy makers and regulators are likely to be both funded and, accordingly, recognized.

Cpa Expert 2006 Summer, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.

Tax Section Newsletter, January 2006, American Institute Of Certified Public Accountants. Tax Section

Newsletters

No abstract provided.

Cpa Letter 2006, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.

Planner, Volume 21, Number 1, January-February 2006, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

In Our Opinion… , Vol. 22 No. 1, Winter 2006, American Institute Of Certified Public Accountants. Audit And Attest Standards Team

Newsletters

No abstract provided.

In Our Opinion… , Vol. 22 No. 2, Spring 2006, American Institute Of Certified Public Accountants. Audit And Attest Standards Team

Newsletters

No abstract provided.

Focus, Vol. 3 No. 1, January/February 2007, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section

Newsletters

No abstract provided.

Focus, Vol. 2 No. 5, August/September 2006, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section

Newsletters

No abstract provided.

Focus, Vol. 2, No. 4, June/July 2006, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section

Newsletters

No abstract provided.

Focus, Vol. 2 No. 3, April/May 2006, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section

Newsletters

No abstract provided.

Focus, Vol. 2 No. 2, February/March 2006, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section

Newsletters

No abstract provided.

Practicing Cpa, Vol. 30 No. 1, January 2006, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Acsec Update, Volume 10, Number 2 January 2006, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Newsletters

No abstract provided.

Uniform Cpa Examination Alert, Winter/Spring 2007, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Sec Enforcement Actions: An Analysis Of Economic Determinants Of Restatements, Rivka Berman

Inquiry: The University of Arkansas Undergraduate Research Journal

This paper investigates the economic determinants of restatements, focusing on companies that were the object of an SEC Enforcement Action. A sample of 30 restatement firms is matched with 30 non-restatement firms in the same industry and same business and with a similar size as measured by assets. It was found that the use of a Big 5 audit firm reduces the incidence of restatement. More specifically, use of Ernst & Young as a Big 5 audit firm significantly reduces the possibility of restatement. Variables testing debt to equity ratio, proportion of management ownership and proportion of blockholder ownership as …

An Investigation Of Changes In Contributions Of State Lotteries To Education Over Time, Andrea Lee Parker

Inquiry: The University of Arkansas Undergraduate Research Journal

Arkansas is one of many states in this country that is experiencing an education funding crisis. Despite the fact that states have started taking more responsibility for the funding of their public schools since the mid-1950s, litigation over education funding has occurred in almost every state in the United States. Litigation in Arkansas began in the 1980s and continues today with the Lake View case. Several alternatives have been proposed to reform the state's education system and its methods of funding, including school consolidation, raising taxes, and adopting an education-supporting lottery. Lotteries have become very popular revenue raising mechanisms in …

Auditor's Communication With Those Charged With Governance; Statement On Auditing Standards, 114, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

No abstract provided.

It's Oysters, Dear! Professor Carnegie's Prescription And The Seeming Fate Of Accounting History In The United States, Vaughan S. Radcliffe

Accounting Historians Journal

No abstract provided.

Accounting Historians Journal, 2006, Vol. 33, No. 2 [Whole Issue]

Accounting Historians Journal

December issue

January 2006, Orange Accounting News, Lubin School Of Accounting

Orange Accounting News

No abstract provided.

A Note On The Instability Of The Unprojected Individual Level Premium Cost Method, Pierre Devolder, Valerie Goffin

Journal of Actuarial Practice (1993–2006)

We compare the unit credit and the unprojected individual level premium cost methods in a continuous time environment and show that the latter may produce unstable contribution rates in a dynamic environment. Specifically, assuming there are no unfunded liabilities, we prove that the unprojected individual premium cost method may produce non-bounded contributions if benefits change too close to the normal retirement age.

Journal Of Actuarial Practice - Volume 13 (2006) - Contents And Masthead

Journal of Actuarial Practice (1993–2006)

Contents

Editorial Policy: Topics suitable for this journal include AIDS, annuity products, asset-liability matching, cash-flow testing, casualty rate making, credibility theory, credit insurance, disability insurance, expense analysis, experience studies, FASB issues, financial reporting, group insurance, health insurance, individual risk taking, insurance regulations, international issues, investments, liability insurance, loss reserves, marketing, pensions, pricing issues, product development, reinsurance, reserving issues, risk-based capital, risk theory, social insurance, solvency issues, taxation, valuation issues, and workers' compensation

Review Process

Editor - Colin Ramsay, University of Nebraska

Associate Editors: Robert Brown, University of Waterloo ○ Cecil Bykerk, Mutual of Omaha ○ Ruy Cardoso, Actuarial Frameworks ○ …

Estimation Of Large Insurance Losses: A Case Study, Tine Buch-Kromann

Journal of Actuarial Practice (1993–2006)

This paper demonstrates an approach to analyzing liability data recently developed by a Danish insurance company. The approach is based on a Champernowne distribution, which is corrected with a non-parametric estimator. The correction estimator is obtained by transforming the data set with the estimated modified Champernowne cdf and then estimating the density of the transformed data set by using the classical kernel density estimator. Our approach is illustrated by applying it to an actual data set.

Solvency Of Life Insurance Companies: Methodological Issues, Rosa Cocozza, Emilia Di Lorenzo

Journal of Actuarial Practice (1993–2006)

The paper deals with solvency assessment for life insurance business; some methodological issues concerning the solvency of life insurance companies, particularly connected to the investment risk, are suggested. Considerations about the technical equilibrium of an insurance portfolio and the financial regulation lead to a dynamic system involving risk measure and solvency assessment. The formal model is applied to a life annuity cohort in a stochastic context in order to exemplify the potential of the model, especially referred to the need to frame solvency assessment in a dynamic perspective.

On Some Risk-Adjusted Tail-Based Premium Calculation Principles, Edward Furman, Zinoviy Landsman

Journal of Actuarial Practice (1993–2006)

This paper explores two tail-based premium calculation principles, the tail standard deviation (TSD) premium and the tail conditional expectation (TCE) premium, in their risk-adjusted and unadjusted forms. They are risk-adjusted using so-called distortion functions. We prove that the proportional hazard (PH) risk-adjusted TCE premium is larger than the unadjusted TCE premium. Additionally, given a risk distribution with location and scale parameters, we prove that the PH risk-adjusted TCE premium reduces to the unadjusted TSD premium.