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Articles 10171 - 10200 of 40114
Full-Text Articles in Accounting
Fasb Codification Developments 2008 : Strengthening Financial Management And Reporting; Financial Reporting Alert, Financial Accounting Standards Board, Kristy L. Illuzzi, George P. Fritz, American Institute Of Certified Public Accountants
Fasb Codification Developments 2008 : Strengthening Financial Management And Reporting; Financial Reporting Alert, Financial Accounting Standards Board, Kristy L. Illuzzi, George P. Fritz, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Auditing Derivative Instruments, Hedging Activities, And Investments In Securities, With Conforming Changes As Of May 1, 2008; 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, 2008; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Financial Instruments Task Force
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Omnibus Statement On Standards For Accounting And Review Services, 2008; Statement On Standards For Accounting And Review Services 17, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Omnibus Statement On Standards For Accounting And Review Services, 2008; Statement On Standards For Accounting And Review Services 17, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
AICPA Professional Standards
No abstract provided.
Pcaob Standards And Related Rules (Including Select Sec-Approved Pcaob Releases And Staff Guidance) As Of December 2007, American Institute Of Certified Public Accountants, Public Company Accounting Oversight Board
Pcaob Standards And Related Rules (Including Select Sec-Approved Pcaob Releases And Staff Guidance) As Of December 2007, American Institute Of Certified Public Accountants, Public Company Accounting Oversight Board
AICPA Professional Standards
No abstract provided.
Comment Letters For Proposed Statement On Auditing Standards No. 114 (Redrafted), The Auditor’S Communication With Those Charged With Governance. 2008, American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters For Proposed Statement On Auditing Standards No. 114 (Redrafted), The Auditor’S Communication With Those Charged With Governance. 2008, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Report And Recommendations Pursuant To Section 133 Of The Emergency Economic Stabilization Act Of 2008: Study On Mark-To-Market Accounting, United States. Securities And Exchange Commission. Office Of The Chief Accountant
Report And Recommendations Pursuant To Section 133 Of The Emergency Economic Stabilization Act Of 2008: Study On Mark-To-Market Accounting, United States. Securities And Exchange Commission. Office Of The Chief Accountant
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Analytical Procedures, With Conforming Changes As Of March 1, 2008; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Analytical Procedures Audit Guide Revision Task Force
Analytical Procedures, With Conforming Changes As Of March 1, 2008; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Analytical Procedures Audit Guide Revision Task Force
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklists And Illustrative Financial Statements : State And Local Governmental Units, April 2008 Edition, American Institute Of Certified Public Accountants
Checklists And Illustrative Financial Statements : State And Local Governmental Units, April 2008 Edition, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Common Interest Realty Associations With Conforming Changes As Of May 1, 2008; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Common Interest Realty Associations Task Force
Common Interest Realty Associations With Conforming Changes As Of May 1, 2008; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Common Interest Realty Associations Task Force
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Depository And Lending Institutions: Banks And Savings Institutions, Credit Unions, Finance Companies And Mortgage Companies, With Conforming Changes As Of May 1, 2008; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Guides Combination Task Force
Depository And Lending Institutions: Banks And Savings Institutions, Credit Unions, Finance Companies And Mortgage Companies, With Conforming Changes As Of May 1, 2008; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Guides Combination Task Force
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Entities With Oil And Gas Producing Activities With Conforming Changes As Of May 1, 2008; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Oil And Gas Committee
Entities With Oil And Gas Producing Activities With Conforming Changes As Of May 1, 2008; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Oil And Gas Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Employee Benefit Plans With Conforming Changes As Of March 1, 2008; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Employee Benefit Plans Audit Guide Revision Task Force Committee
Employee Benefit Plans With Conforming Changes As Of March 1, 2008; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Employee Benefit Plans Audit Guide Revision Task Force Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Comprehensive Audit Risk Alert - 2008; Audit Risk Alerts, American Institute Of Certified Public Accountants
Comprehensive Audit Risk Alert - 2008; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
High-Technology Industry Developments - 2007/08; Audit Risk Alerts, American Institute Of Certified Public Accountants
High-Technology Industry Developments - 2007/08; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Investment Companies Industry Developments, 2008; Audit Risk Alerts, American Institute Of Certified Public Accountants
Investment Companies Industry Developments, 2008; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
State And Local Governmental Developments - 2008; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
State And Local Governmental Developments - 2008; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Health Care Organizations With Conforming Changes As Of May 1, 2008; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Health Care Committee
Health Care Organizations With Conforming Changes As Of May 1, 2008; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Health Care Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Customer Satisfaction And Service Quality In High-Contact Service Firm, Emilina R. Sarreal
Customer Satisfaction And Service Quality In High-Contact Service Firm, Emilina R. Sarreal
DLSU Business & Economics Review
By taking attribute-based measures of service quality, this study establishes clear linkages between customer satisfaction (students) and quality (perception of their experience in the practicum program of the university). The results of this study clearly indicate that student satisfaction is more directly related to functional quality or process of service delivery. The delivery of service through implementation of clear policies and procedures contributed significantly to student satisfaction. The study recommends appropriate internal measures of efficiency and employee compensation as a means to ensure quality and customer satisfaction, and, as a whole, recommends a service marketing system for a high-contact type …
Application Of Accrual And Cash Accounting: Implications For Small And Medium Enterprises In Metro Manila, Cynthia P. Cudia
Application Of Accrual And Cash Accounting: Implications For Small And Medium Enterprises In Metro Manila, Cynthia P. Cudia
DLSU Business & Economics Review
This study aims to determine which between the two methods of accounting, accrual or cash method, is more applicable to SMEs in Metro Manila. Accordingly, this study aims to determine the factors that influence SMEs in Metro Manila to apply the chosen accounting method. Some implications of using accrual and cash accounting are specified. This includes implications on qualitative characteristics of financial information, on income statements and balance sheet, on SMEs’ liquidity and profitability positions, and implications of using cash/modified-cash basis converted to accrual basis at year-end. The results of the study provide insights on the applicability of the Exposure …
Income Statement Disclosures: An International Financial Reporting Standard Compliance Report Of Ten Selected Publicly Listed Corporations In The Manufacturing Industry, Rodiel C. Ferrer
DLSU Business & Economics Review
This study focuses on compliance audit of ten selected publicly listed corporations in the manufacturing industry. It seeks to ensure that the submitted financial statements of a business entity are in accordance with applicable laws and regulations set forth in the Philippine Accounting Standards. The review’s aim is to establish a recommendatory measure that may support the SEC and other bodies interested in promoting a more unified, synchronized financial report that may be easily understood; to facilitate evaluation; and to provide a uniform basis of financial reporting. As a supplement, it may be used as a tool to identify loopholes, …
Impairment Practices Of Selected Publicly-Listed Companies In The Philippine Mining Industry, Florenz C. Tugas
Impairment Practices Of Selected Publicly-Listed Companies In The Philippine Mining Industry, Florenz C. Tugas
DLSU Business & Economics Review
As evidenced by new accounting standards, the advent of harmonization of accounting standards has caused a shift from historical basis accounting to fair value accounting. A bigger impact of this shift is manifested through revaluations and impairment. But recent events that concern complexities associated with the practical application of this standard have surfaced causing many companies to not full comply with its provisions. This study, therefore, attempts to investigate the compliance of ten selected companies belonging to the mining industry with provisions of PAS 36; and to determine existing impairment practices in the mining industry. Results reveal that selected companies …
Make Haste Or Waste: A Case Study On Predicting Bankruptcy Of Weyst Oyl Corporation Using Altman's Z-Score Model, Joy S. Rabo
Make Haste Or Waste: A Case Study On Predicting Bankruptcy Of Weyst Oyl Corporation Using Altman's Z-Score Model, Joy S. Rabo
DLSU Business & Economics Review
The motivation for research in corporate bankruptcy prediction is clear: the early detection of financial distress and the use of corrective measures are preferable to filing for protection under the bankruptcy law. This study analyzes if the application of Altman’s Z-score model will send a danger signal to the company management and contribute to the improvement of Weyst Oyl Corporation’s financial status. A used oil treating company established in 1978, Weyst Oyl Corporation, which has consistently been operating profitably for 17 years since its formation, decided in 1996 to acquire machinery which would increase plant capacity. It did so without …
Regulations Governing The Practice Of Attorneys, Certified Public Accountants, Enrolled Agents, Enrolled Actuaries, Enrolled Retirement Plan Agents, And Appraisers Before The Internal Revenue Service; Treasury Department Circular No. 230 (Rev. 4-2008), United States. Internal Revenue Service
Regulations Governing The Practice Of Attorneys, Certified Public Accountants, Enrolled Agents, Enrolled Actuaries, Enrolled Retirement Plan Agents, And Appraisers Before The Internal Revenue Service; Treasury Department Circular No. 230 (Rev. 4-2008), United States. Internal Revenue Service
Federal Publications
No abstract provided.
Firm Ownership, Institutional Environment, And Audit Collusion : Empirical Evidence From A Transitional Economy, Rui Wang
Lingnan Theses
Motivated by the renewed interest in, but insufficient empirical evidence of, collusion between auditors and corporate management, I examine this issue in the unique environment of China, which is characterized by a high level of government control over listed companies and auditors, strong competition for audit clients, and uneven economic and legal development across the country. In contrast to prior studies, I employ a two-stage regression approach to study the determinants of audit collusion in China. In the first stage, I develop an audit opinion prediction model of Big 4 auditors (viewed as “typical” auditors) that corrects for self-selection bias. …
Effects Of Ethical Context On Earnings Management, Organizational-Professional Conflict And Organizational Commitment In Chinese Enterprises, Zhihong Wang
Lingnan Theses
This study investigates the effects of the organizational ethical context (ethical climate and ethical culture) in Chinese enterprises on accounting professionals’ perceptions of earnings management, organizational-professional conflict (OPC) and affective organizational commitment (OC). We also test the effects of Machiavellianism on these factors, and the interactive effects of Machiavellianism and ethical context on OPC and OC. The findings, based on responses from 89 accounting professionals employed by Chinese enterprises at staff, supervisor and manager levels, indicate that in general the perceived ethical context did not affect judgments of the acceptability of earnings management. However, as anticipated, perceptions of a stronger …
Teaching Business Calculus: Methodologies, Techniques, Issues, And Prospects, Frederick A. Halcon
Teaching Business Calculus: Methodologies, Techniques, Issues, And Prospects, Frederick A. Halcon
DLSU Business & Economics Review
Calculus, as a subject matter, is an area in mathematics that deals with limits, rates of change, derivatives and integrals. University education often incorporates calculus in the curriculum with emphasis given to its applications in real-life situations. It is a common notion that calculus, as a course or subject, is intricate and complex. However, treating business calculus in the most elementary manner and making abstract concepts more concrete can prove to be effective teaching strategies inside the classroom. This study attempts to review certain literature so as to equip instructors of business calculus with the necessary teaching pedagogy intended to …
Balance Sheet Disclosures: An Ifrs/Pfrs Compliance Report Of Ten Publicly Listed Companies In The Food Industry, Heminigilda E. Salendrez
Balance Sheet Disclosures: An Ifrs/Pfrs Compliance Report Of Ten Publicly Listed Companies In The Food Industry, Heminigilda E. Salendrez
DLSU Business & Economics Review
From the beginning of January 2005, publicly traded companies in the Philippines have had to comply with the Philippine Accounting Standards (PAS) and the Philippine Financial Reporting Standards (PFRS) for their consolidated financial statements. It has been suggested that the new accounting standards will facilitate the process of international harmonization of financial statements. This study shows the outcome of the examination of ten publicly listed companies in the food industry’s financial reporting practices as regards their compliance with the financial reporting requirement embodied in PAS/PFRS and Securities Regulation code Rule 68 and 68.1.
A Framework For Analysis Of Ambidexterity And Performance In Small-To-Medium-Sized Firms, Edgardo N. Bolinao
A Framework For Analysis Of Ambidexterity And Performance In Small-To-Medium-Sized Firms, Edgardo N. Bolinao
DLSU Business & Economics Review
Ambidextrous organizations provide a practical model for forward-looking executives seeking to pioneer disruptive innovations while pursuing incremental gains. The relationships described in this study are based on the organizational-context literature, in particular Ghoshal and Bartlett’s (1994) framework for organizational effectiveness, suggesting that contextual ambidexterity emerges when owner-managers in a business unit develop a supportive organization context. This perspective suggests that superior business-unit performance is not achieved primarily though charismatic leadership nor through some formal organizational structure, nor strong company culture; but rather through building a rational set of systems and processes that collectively define a context that allows the transcending …
Fin 48: The Impact On Staffing, Internal Control Processes And Expertise Of Privately-Held Companies, Reed C. Kirschling, Michael D. Akers
Fin 48: The Impact On Staffing, Internal Control Processes And Expertise Of Privately-Held Companies, Reed C. Kirschling, Michael D. Akers
Accounting Faculty Research and Publications
While FASB Interpretation 48 (FIN 48), Accounting for Uncertainty in Income Taxes-An Interpretation of Statement of Financial Accounting Standards (SFAS) 109, Accounting for Income Taxes applies to both privately-held and publicly traded companies, privately-held companies have characteristics that can impact implementation. This paper reports the findings of a survey of the top 100 privately-held companies to determine how these organizations are addressing the staffing of tax department personnel, process controls and knowledge acquisition during the implementation of FIN 48.
The Tax Gap: America's Underreported Revenues, Jennifer Granzow
The Tax Gap: America's Underreported Revenues, Jennifer Granzow
Honors Program Theses
This paper will discuss the tax gap, both as an overall national issue and as related to individual business income. First, the relevance of the tax gap in today’s economy will be addressed and background information regarding the tax gap will be provided. Next the small business environment will be examined, focusing on why the tax gap is so prevalent there. Proposed tax gap reduction measures will be explored, including an examination of the benefits and shortcomings associated with each measure. Future challenges will also be looked at, focusing on the impact such proposed measures will have on the operations …