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Articles 61 - 90 of 433
Full-Text Articles in Accounting
Brokers And Dealers In Securities With Conforming Changes As Of September 1, 2012; Audit And Accounting Guide:, American Institute Of Certified Public Accountants (Aicpa)
Brokers And Dealers In Securities With Conforming Changes As Of September 1, 2012; Audit And Accounting Guide:, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Gaming, September 1, 2012: Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Gaming, September 1, 2012: Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Health Care Entities, September 1, 2012; Audit & Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Health Care Entities, September 1, 2012; Audit & Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Internal Control—Integrated Framework: Executive Summary, 2012, Committee Of Sponsoring Organizations Of The Treadway Commission
Internal Control—Integrated Framework: Executive Summary, 2012, Committee Of Sponsoring Organizations Of The Treadway Commission
Association Sections, Divisions, Boards, Teams
No abstract provided.
Internal Control — Integrated Framework: Internal Control Over External Financial Reporting: A Compendium Of Approaches And Examples, September 2012, Committee Of Sponsoring Organizations Of The Treadway Commission
Internal Control — Integrated Framework: Internal Control Over External Financial Reporting: A Compendium Of Approaches And Examples, September 2012, Committee Of Sponsoring Organizations Of The Treadway Commission
Association Sections, Divisions, Boards, Teams
No abstract provided.
Internal Control—Integrated Framework: Illustrative Tools For Assessing Effectiveness Of A System Of Internal Control, September 2012, Committee Of Sponsoring Organizations Of The Treadway Commission
Internal Control—Integrated Framework: Illustrative Tools For Assessing Effectiveness Of A System Of Internal Control, September 2012, Committee Of Sponsoring Organizations Of The Treadway Commission
Association Sections, Divisions, Boards, Teams
No abstract provided.
Comment On Internal Control Over External Financial Reporting And Internal Control-Integrated Framework, Committee Of Sponsoring Organizations Of The Treadway Commission
Comment On Internal Control Over External Financial Reporting And Internal Control-Integrated Framework, Committee Of Sponsoring Organizations Of The Treadway Commission
Association Sections, Divisions, Boards, Teams
No abstract provided.
Internal Control—Integrated Framework: Feedback Questions, September 2012, Committee Of Sponsoring Organizations Of The Treadway Commission
Internal Control—Integrated Framework: Feedback Questions, September 2012, Committee Of Sponsoring Organizations Of The Treadway Commission
Association Sections, Divisions, Boards, Teams
No abstract provided.
Internal Control—Integrated Framework: Framework And Appendices, September 2012, Committee Of Sponsoring Organizations Of The Treadway Commission
Internal Control—Integrated Framework: Framework And Appendices, September 2012, Committee Of Sponsoring Organizations Of The Treadway Commission
Association Sections, Divisions, Boards, Teams
No abstract provided.
White Paper: Preparation As A Nonattest Service: What Does It Mean And Why Should I Care? September 2012, Charles E. Landes
White Paper: Preparation As A Nonattest Service: What Does It Mean And Why Should I Care? September 2012, Charles E. Landes
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Auditing Standards, Omnibus Statement On Auditing Standards—2012; August 31, 2012, Comments Are Requested By October 31, 2012. Exposure Draft (American Institute Of Certified Public Accountants), 2012, August 31, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards, Omnibus Statement On Auditing Standards—2012; August 31, 2012, Comments Are Requested By October 31, 2012. Exposure Draft (American Institute Of Certified Public Accountants), 2012, August 31, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Statement On Auditing Standards, Omnibus Statement On Auditing Standards—2012; August 31, 2012, American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On Proposed Statement On Auditing Standards, Omnibus Statement On Auditing Standards—2012; August 31, 2012, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Letter From Patricia A. Thompson, Cpa, Chair, Aicpa Tax Executive Committee, To Douglas H. Shulman, Commissioner, Internal Revenue Service, Re: Need For Irs Resolution To Systemic Irs Incorrect Letters On Form 3520., Patricia A. Thompson, American Institute Of Certified Public Accountants. Tax Executive Committee
Letter From Patricia A. Thompson, Cpa, Chair, Aicpa Tax Executive Committee, To Douglas H. Shulman, Commissioner, Internal Revenue Service, Re: Need For Irs Resolution To Systemic Irs Incorrect Letters On Form 3520., Patricia A. Thompson, American Institute Of Certified Public Accountants. Tax Executive Committee
Association Sections, Divisions, Boards, Teams
No abstract provided.
Account Book - Bowling Green, Kentucky (Sc 2570), Manuscripts & Folklife Archives
Account Book - Bowling Green, Kentucky (Sc 2570), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Small Collection 2570. Merchant’s account book, which includes accounts for merchandise due from early residents of Bowling Green and Warren County, Kentucky such as Benjamin Hampton, Jacob Skiles, George Moore, Robert Lucas and Solomon P. Sharp.
Accounting Standards Board, Conference Call, August 16, 2012 10am – 1pm Eastern, Meeting Agenda, American Institute Of Certified Public Accountants. Auditing Standards Board
Accounting Standards Board, Conference Call, August 16, 2012 10am – 1pm Eastern, Meeting Agenda, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Auditing Standards Board (Asb) Meeting, August 16, 2012 Teleconference; Highlights (Asb) Meeting, August 16, 2012, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb) Meeting, August 16, 2012 Teleconference; Highlights (Asb) Meeting, August 16, 2012, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
How Management Accounting Can Help Environmental Firms, Michael T. Lee, Spencer Cobia
How Management Accounting Can Help Environmental Firms, Michael T. Lee, Spencer Cobia
Accountancy Faculty Publications and Presentations
Our recent study of management accounting systems for startups demonstrated that properly designed and implemented tools are linked with greater chances of business success. These systems can help environmental startups overcome failure.
Comment Letters On Omnibus Proposal, Aicpa Professional Ethics Division, Interpretations And Rulings, August 13, 2012, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Comment Letters On Omnibus Proposal, Aicpa Professional Ethics Division, Interpretations And Rulings, August 13, 2012, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Omnibus Proposal, Aicpa Professional Ethics Division, Interpretations And Rulings, August 13, 2012, Comments Are Requested By September 14, 2012; Exposure Draft (American Institute Of Certified Public Accountants), 2012, August 13, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Omnibus Proposal, Aicpa Professional Ethics Division, Interpretations And Rulings, August 13, 2012, Comments Are Requested By September 14, 2012; Exposure Draft (American Institute Of Certified Public Accountants), 2012, August 13, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Letter From Barry C. Melancon, Cpa, Cgma, President And Ceo, Aicpa, To The Honorable Tom Harkin, Chairman, Health Education Labor And Pensions Committee, And The Honorable Mike Enzi, Ranking Member, Health Education Labor And Pensions Committee, United States Senate, Re: Encouragement To Cosponsor S. 1232, Which Would Prohibit The Department Of Labor From Moving Forward On Its Proposal To Expand The Definition Of Fiduciary Under Erisa To Include Appraisers Of Employee Stock Ownership Plans., Barry C. Melancon
Association Sections, Divisions, Boards, Teams
No abstract provided.
Richardson, Samuel Bainbridge, 1803-1864 (Sc 707), Manuscripts & Folklife Archives
Richardson, Samuel Bainbridge, 1803-1864 (Sc 707), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Small Collection 707. Account book, 1848-1859, of a physician at Louisville Kentucky, which contains records, accounts and occupations of patients; a letter regarding debts owed to the doctor, 1855; a photographic negative of one page of the account book, 1850; and a newspaper article about the account book, 1951.
J. H. Bell Tobacco Company - Owensboro, Kentucky (Sc 702), Manuscripts & Folklife Archives
J. H. Bell Tobacco Company - Owensboro, Kentucky (Sc 702), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid and scan (Click on "Additional Files" below) for Manuscripts Small Collection 702. Account book of the J. H. Bell Tobacco Company, Owensboro, Kentucky, which lists amounts paid to employees.
Accounting Hall Of Fame: Robert Henry Herz, Remarks, Citation And Response, Washington, D. C., August 6, 2012, American Accounting Association, The Ohio State University
Accounting Hall Of Fame: Robert Henry Herz, Remarks, Citation And Response, Washington, D. C., August 6, 2012, American Accounting Association, The Ohio State University
Accounting Hall of Fame Brochures
No abstract provided.
Valentine & Shower - Bowling Green, Kentucky (Sc 706), Manuscripts & Folklife Archives
Valentine & Shower - Bowling Green, Kentucky (Sc 706), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Small Collection 706. Two account books, 1851-1855, of tailors Valentine and Shower, at Bowling Green, Warren County, Kentucky. Also included is a letter from John L. Shower asking about auctioning a surplus of goods in Gallatin, Tennessee.
Disclosure And Compliance Practices And Associated Corporate Characteristics - A Study Of Listed Companies In India, Meha Kohli
Theses and Dissertations
The present study empirically investigates the level of compliance by listed Indian firms with disclosure requirements of Indian Accounting Standards. India’s Accounting Standards have been gradually converging with the International Financial Reporting Standards (IFRS) since 2001. India currently stands on the verge of adopting the International standards. Indian companies are working fervently towards adopting IFRS. This provides an extraordinary research environment to assess the level of compliance during this transitional time as well as lending an opportunity for a post adoption study. This study addresses two research questions developed to review annual reports of 156 listed Indian firms to determine …
Small Audit Firms And Earnings Manipulations, Huichi Huang
Small Audit Firms And Earnings Manipulations, Huichi Huang
Business Administration - Dissertations
This paper examines the monitoring role of small audit firms (i.e., those with 100 or fewer clients who are subject to different levels of oversight by the PCAOB) on earnings management. Specifically, I examine the relationship between earnings manipulations and the use of small audit firms. I find that small audit firms are less able to constrain managers' opportunistic use of discretionary accruals. However I find no evidence that small audit firms are associated with real activities manipulation. By investigating a specific group of audit firms that are the smallest in the audit market, this study extends our understanding of …
Mandatory Adoption Of International Accounting Standards In Germany: Financial Statement Effects, Sarah Wagemann
Mandatory Adoption Of International Accounting Standards In Germany: Financial Statement Effects, Sarah Wagemann
Graduate Theses
This paper addresses the mandatory adoption of International Financial Reporting Standards (IFRS) in Germany in 2005. The financial, statement effects and the variability of key accounting measures are analyzed under the German Commercial Code (Handelsgesetzbuch - HGB, German GAAP) and IFRS. I find that book value of equity and net income are slightly larger under IFRS than under German GAAP which reflects the fair value orientation of IFRS. Only weak evidence exists that the mandatory adoption of IFRS results in significant accounting differences unlike the results found in financial statements of German firms that voluntarily adopted IFRS.
Change Management: The People Dimension, Gary Pan
Change Management: The People Dimension, Gary Pan
Research Collection School Of Accountancy
Many accounting professionals believe it is important to raise productivity in the accounting sector. A recent survey conducted by the Institute of Management Accountants (2011), however, highlighted that raising productivity, while a very important topic, can be a daunting challenge. Therefore, the urgent issue facing the accounting sector is to address the critical concern of how accounting professionals can be more productive?
Helping Hands, Gary Pan
Helping Hands, Gary Pan
Research Collection School Of Accountancy
With economic uncertainty prevailing in recent years, Singapore is being confronted with the challenges of managing growing aging population, acute land and labour constraints and rising business operating costs. If left unchecked, these challenges may threaten Singapore’s economic well-being and consequently its status as a global and financial hub. To address these challenges, many believe productivity-driven growth can deliver sustainable and inclusive economic development and improve Singapore’s standard of living over time. The National Productivity and Continuing Education Council (NPCEC), set up to spur Singapore to step up its efforts to boost skills and enterprise productivity, has identified the accountancy …
Cloud Computing: A Paradigm Shift, Poh Sun Seow
Cloud Computing: A Paradigm Shift, Poh Sun Seow
Research Collection School Of Accountancy
Research has shown that investment in IT is a key driver of productivity improvement in the accountancy sector. IT enables accounting firms to increase their productivity by automating tasks and enhancing collaboration within the firm and with their clients. Cloud computing has generated much interest from the business and IT communities these days as an emerging technology to increase productivity.