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Articles 10381 - 10410 of 40114
Full-Text Articles in Accounting
Focus, Vol. 3 No. 5, September/October 2007, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section
Focus, Vol. 3 No. 5, September/October 2007, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section
Newsletters
No abstract provided.
Focus, Vol. 3, No. 4, July/August 2007, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section
Focus, Vol. 3, No. 4, July/August 2007, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section
Newsletters
No abstract provided.
Focus, Vol. 3 No. 3, May/June 2007, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section
Focus, Vol. 3 No. 3, May/June 2007, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section
Newsletters
No abstract provided.
Industry Specialization And Auditor Quality In Us Markets, Brian Cadman, Michael T. Stein
Industry Specialization And Auditor Quality In Us Markets, Brian Cadman, Michael T. Stein
Accounting Faculty Publications
This study investigates the relation between audit quality, auditor industry market share, and audit fees. Prior literature has asserted that audit providers with high market shares can be designated as industry specialists and that the fee premiums that sometimes attach to these auditors is evidence of a quality differentiated audit product. Using data from the U.S. audit market for the fiscal year 2003 we extend this literature by investigating the relationships among audit fee premiums, auditor market shares, and two dimensions of audit quality: external reporting and economies of scope in providing joint audit and non-audit services. We find little …
Accounting Trends And Techniques, 61st Annual Survey 2007 Edition, Matthew C. Calderisi, Doug Bowman, David Cohen
Accounting Trends And Techniques, 61st Annual Survey 2007 Edition, Matthew C. Calderisi, Doug Bowman, David Cohen
Accounting Trends and Techniques
No abstract provided.
Codification Of Statements On Auditing Standards (Including Statements On Standards For Attestation Engagements) Numbers 1 To 114, As Of January 1, 2007, American Institute Of Certified Public Accountants (Aicpa)
Codification Of Statements On Auditing Standards (Including Statements On Standards For Attestation Engagements) Numbers 1 To 114, As Of January 1, 2007, American Institute Of Certified Public Accountants (Aicpa)
Statements on Auditing Standards
No abstract provided.
Patterns Of Prejudice: Social Exclusion And Racial Demarcation In Professional Accountancy In Kenya, S. Sian
Patterns Of Prejudice: Social Exclusion And Racial Demarcation In Professional Accountancy In Kenya, S. Sian
Accounting Historians Journal
Racial demarcation and social exclusion were common features in the organization of racially diverse colonial societies. British settlement in colonial Kenya and the import of immigrant workers resulted in the creation of a hierarchical society in which the Europeans enjoyed privileges to the exclusion of the immigrant Asians and the indigenous Africans. This study sets out to show how changes in the organization of this society and commonly held prejudices within it were reflected and even amplified in the organization of the accountancy profession. Drawing from archival and oral history data, the study traces the patterns of participation in accountancy …
Sec Preempts The Accounting Principles Board In 1965: The Classification Of The Deferred Tax Credit Relating To Installment Sales, Stephen A. Zeff
Sec Preempts The Accounting Principles Board In 1965: The Classification Of The Deferred Tax Credit Relating To Installment Sales, Stephen A. Zeff
Accounting Historians Journal
In 1959, the Accounting Principles Board (APB) replaced the Committee on Accounting Procedure because the latter was unable to deal forthrightly with a series of important issues. But during the APB's first half-dozen years, its record of achievement was no more impressive than its predecessor's. The chairman of the Securities and Exchange Commission (SEC), Manuel F. Cohen, criticized the APB's slow pace and unwillingness to tackle difficult issues. This article discusses the circumstances attending the SEC's issuance of an Accounting Series Release in late 1965 to demonstrate forcefully to the APB that, when it is unable to carry out its …
An Economic Analysis Of Costs Associated With Development Of A Cell Salvage Program, J.R. Waters, Heidi H. Meier, J.H. Waters
An Economic Analysis Of Costs Associated With Development Of A Cell Salvage Program, J.R. Waters, Heidi H. Meier, J.H. Waters
Business Faculty Publications
BACKGROUND: The increasing cost of blood products and associated risks of transfusion have lead to a heightened interest in techniques which reduce or replace allogeneic blood transfusion. The use of cell salvage is being explored in a number of institutions. We present financial information which may be useful to institutions that are considering the addition of a cell salvage service. METHODS: A review of the cell salvage data from 2328 patients was used to estimate the average cost of a packed red blood cell unit equivalent processed by cell salvage equipment. In addition, an analysis was performed to assess the …
2006-2007 Financial Summary, Morehead State University. Budget & Financial Planning Office.
2006-2007 Financial Summary, Morehead State University. Budget & Financial Planning Office.
Morehead State University Financial Summaries Archive
2006-2007 Financial Summary of Morehead State University.
2007-2008 Operating Budget, Morehead State University. Budget & Financial Planning Office.
2007-2008 Operating Budget, Morehead State University. Budget & Financial Planning Office.
Morehead State University Operating Budgets Archive
2007-2008 Operating Budget of Morehead State University.
It's Just A Game, Or Is It? Real Money, Real Income, And Real Taxes In Virtual Worlds, William D. Terando, Brian E. Mennecke, Diane J. Janvin, William M. Dilla
It's Just A Game, Or Is It? Real Money, Real Income, And Real Taxes In Virtual Worlds, William D. Terando, Brian E. Mennecke, Diane J. Janvin, William M. Dilla
Scholarship and Professional Work - Business
Virtual worlds like Second Life offer players opportunities to earn real-world income through their activities in the game. It will not be long before governments begin to establish policies and regulations regarding the income generated by players of these game environments. This paper examines the issue of taxes in virtual world games. Two alternative places for recognizing income could be established by regulators: 1) at the point when in-game transactions take place; or 2) when players convert game assets into real-world currency. We argue for realization of income, and therefore taxation, at the exchange. We expect that burdensome policies such …
A U.S. Manager's Guide To Differences Between Ifrs And U.S. Gaap, James F. Sander, Susan B. Hughes
A U.S. Manager's Guide To Differences Between Ifrs And U.S. Gaap, James F. Sander, Susan B. Hughes
Scholarship and Professional Work - Business
International Financial Reporting Standards (IFRS) are now required for consolidated financial reports for all European Union exchange-listed companies. Officials estimated that for 2005, the initial year of EU adoption, 8,000 financial statements were prepared in accordance with IFRS for the first time. Other countries have also adopted IFRS or IFRS-equivalent financial reporting standards. IFRS differ from U.S. Generally Accepted Accounting Principles (GAAP) in many key areas. The International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) are working on various convergence projects designed to reduce or eliminate differences between the two sets of reporting standards. But existing …
Valuation And Classification Of Company Issued Cash And Share-Puts, William D. Terando, Wayne Shaw, David Smith
Valuation And Classification Of Company Issued Cash And Share-Puts, William D. Terando, Wayne Shaw, David Smith
Scholarship and Professional Work - Business
This paper examines whether investors’ valuations of cash and share-put warrants are influenced by their potential differential effect on firm solvency. It is motivated by the enactment of SFAS 150, which requires that all contingent put warrant obligations be classified as balance sheet liabilities regardless of put type. Consistent with the critics of SFAS150, we show that market participants differentially value cash and share-puts based on their solvency characteristics beyond the firm’s recorded assets and liabilities. Our results add to existing capital structure literature by suggesting that complex financial instruments (such as cash and share-puts) be reported separately from each …
Accounting Trends & Techniques, Employee Benefit Plans : Financial Statement Reporting And Disclosure Practices, 2007, Linda C. Delahanty
Accounting Trends & Techniques, Employee Benefit Plans : Financial Statement Reporting And Disclosure Practices, 2007, Linda C. Delahanty
Accounting Trends and Techniques
No abstract provided.
'Negotiated' Transparency? Corporate Citizenship Engagement And Environmental Disclosure, Scott Marshall, Darrell Brown, Marlene Plumlee
'Negotiated' Transparency? Corporate Citizenship Engagement And Environmental Disclosure, Scott Marshall, Darrell Brown, Marlene Plumlee
Business Faculty Publications and Presentations
Corporate stakeholder relations are historically typified by power imbalances and mistrust, but in recent times, they are increasingly characterized by 'dialogue' based on mutual understanding and creative action. In this paper we consider corporate engagements with two external stakeholder groups, citizenship-focused non-governmental organizations (NGO) and institutional investors, and examine the potential association between these engagements and corporate disclosure of environmental information. Based on a sample of 183 firms over a three-year time period, we analyze the relationships between NGO engagement, investor activism and the quality of corporate voluntary environmental disclosure. Our findings suggest that engagement with skills-focused NGOs and the …
Elimination Of Certain References To Statements On Auditing Standards And Incorporation Of Appropriate Guidance Into Statements On Standards For Accounting And Review Services;Statement On Standards For Accounting And Review Services 15, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Elimination Of Certain References To Statements On Auditing Standards And Incorporation Of Appropriate Guidance Into Statements On Standards For Accounting And Review Services;Statement On Standards For Accounting And Review Services 15, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
AICPA Committees
No abstract provided.
Aicpa Volunteer Handbook All Committees,Panels, Boards, And Task Forces Year 2006-2007 As Of October 1, 2007, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Volunteer Handbook All Committees,Panels, Boards, And Task Forces Year 2006-2007 As Of October 1, 2007, American Institute Of Certified Public Accountants (Aicpa)
AICPA Committees
No abstract provided.
Directory Of Accounting Faculty, 2007-2008, 32nd Edition, James R. Hasselback
Directory Of Accounting Faculty, 2007-2008, 32nd Edition, James R. Hasselback
Individual and Corporate Publications
No abstract provided.
Guide To Building A Successful Off-Ramping Program, American Institute Of Certified Public Accountants. Work/Life & Women’S Initiatives. Executive Committee
Guide To Building A Successful Off-Ramping Program, American Institute Of Certified Public Accountants. Work/Life & Women’S Initiatives. Executive Committee
Individual and Corporate Publications
No abstract provided.
Checklists And Illustrative Financial Statements For Common Interest Realty Associations: A Financial Accounting And Reporting Practice Aid, December 2006 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Douglas Bowman
Checklists And Illustrative Financial Statements For Common Interest Realty Associations: A Financial Accounting And Reporting Practice Aid, December 2006 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Douglas Bowman
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklists And Illustrative Financial Statements For Defined Benefit Pension Plans : A Financial Accounting And Reporting Practice Aid, May 2007 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Lori West
Checklists And Illustrative Financial Statements For Defined Benefit Pension Plans : A Financial Accounting And Reporting Practice Aid, May 2007 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Lori West
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklist Supplement And Illustrative Financial Statements For Construction Contractors : A Financial Accounting And Reporting Practice Aid, October 2007 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Christopher Cole
Checklist Supplement And Illustrative Financial Statements For Construction Contractors : A Financial Accounting And Reporting Practice Aid, October 2007 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Christopher Cole
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Government Auditing Standards And Circular A-133 Audits, With Conforming Changes As Of May 1, 2007; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Single Audit Working Group
Government Auditing Standards And Circular A-133 Audits, With Conforming Changes As Of May 1, 2007; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Single Audit Working Group
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Health Care Industry Developments - 2007/08; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Health Care Industry Developments - 2007/08; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Impingement Heat Transfer In The Leading Edge Cavity Of A Gas Turbine Vane, Amar Jeetendra Panchangam Nivarthi
Impingement Heat Transfer In The Leading Edge Cavity Of A Gas Turbine Vane, Amar Jeetendra Panchangam Nivarthi
LSU Master's Theses
Jet Impingement Cooling is an internal cooling technique used in the leading edge cavities of Turbine Vanes. This involves a series of jets impinging onto the internal surfaces of a turbine vane/blade through the impingement plate. For the model tested here, the area around the blade/vane leading edge was studied for both heat transfer performance and aerodynamics losses. The performance of an Impingement cooling system depends on parameters like the spent flow effect on the downstream jet, film cooling configuration, and tip flow condition. The present study focuses on analyzing the effect of these parameters on a unique impingement cooling …
Developing Critical Thinking Skills In The Intermediate Accounting Class: Using Simulations With Rubrics, Karen Cascini, Anne Rich
Developing Critical Thinking Skills In The Intermediate Accounting Class: Using Simulations With Rubrics, Karen Cascini, Anne Rich
WCBT Faculty Publications
A challenge of paramount importance facing college professors today is the development of students’ capacity for critical thinking skills. While this has long been an area of focused activity for educators, since the early 1980s in particular, it has become clear that critical thinking skills are essential to the ability of our students to compete globally. As teachers and professors at all levels have begun to focus greater attention on ways to develop critical thinking skills, we see the same trend reflected within the accounting profession. Research by Kealy (2005), Bonk (1998), Wolcott (1997), Kimmel (1995), and Doney (1993) demonstrates …
Antecedents And Consequences Of Lifestyle Choice In Public Accounting, Ambrose Jones Iii
Antecedents And Consequences Of Lifestyle Choice In Public Accounting, Ambrose Jones Iii
Theses and Dissertations
This dissertation examines the effects of healthy lifestyle of auditors in public accounting as a mitigating influence between role stress and job outcomes (performance, satisfaction, and turnover). Based on coping and self-determination theories, the study was designed to investigate the impact of healthy lifestyle as a coping measure that is within the control of the individual, regardless of firm policies or the firm's work environment.To address the research issues, a survey was conducted of professional auditors employed by a large national public accounting firm with offices located throughout the United States. The sample included 1,026 auditors from various regions of …
Practice Guide For Fiduciary (Trust) Accounting: A Guide For Accountants Who Perform Fiduciary Accounting Services, American Institute Of Certified Public Accountants. Tax Division;
Practice Guide For Fiduciary (Trust) Accounting: A Guide For Accountants Who Perform Fiduciary Accounting Services, American Institute Of Certified Public Accountants. Tax Division;
Guides, Handbooks and Manuals
No abstract provided.
Life Cycle Planning : For The Cpa Practice : Practical Strategies And Forms, Martin M. Shenkman
Life Cycle Planning : For The Cpa Practice : Practical Strategies And Forms, Martin M. Shenkman
Guides, Handbooks and Manuals
No abstract provided.