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Articles 10651 - 10680 of 40108

Full-Text Articles in Accounting

Members In Medium Public Accounting Firms, February 2006, American Institute Of Certified Public Accountants (Aicpa) Feb 2006

Members In Medium Public Accounting Firms, February 2006, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Large Public Accounting Firms, February 2006, American Institute Of Certified Public Accountants (Aicpa) Feb 2006

Members In Large Public Accounting Firms, February 2006, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Business And Finance, February 2006, American Institute Of Certified Public Accountants (Aicpa) Feb 2006

Members In Business And Finance, February 2006, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Government, February 2006, American Institute Of Certified Public Accountants (Aicpa) Feb 2006

Members In Government, February 2006, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Education, February 2006, American Institute Of Certified Public Accountants (Aicpa) Feb 2006

Members In Education, February 2006, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Small Local Public Accounting Firms, February 2006, American Institute Of Certified Public Accountants (Aicpa) Feb 2006

Members In Small Local Public Accounting Firms, February 2006, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Comments On Notice 2005-74 Regarding The Effect Of Certain Exchanges On Gain Recognition Agreements Under Section 367(A), Thomas J. Purcell Iii, American Institute Of Certified Public Accountants. International Taxation Technical Resource Panel, American Institute Of Certified Public Accountants. Tax Executive Committee Feb 2006

Comments On Notice 2005-74 Regarding The Effect Of Certain Exchanges On Gain Recognition Agreements Under Section 367(A), Thomas J. Purcell Iii, American Institute Of Certified Public Accountants. International Taxation Technical Resource Panel, American Institute Of Certified Public Accountants. Tax Executive Committee

Guides, Handbooks and Manuals

No abstract provided.


Aicpa Peer Review February 2006 Task Force Report Recommendations: Key Message Points., American Institute Of Certified Public Accountants (Aicpa) Feb 2006

Aicpa Peer Review February 2006 Task Force Report Recommendations: Key Message Points., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


The Impact Of Enterprise Risk Management On The Internal Audit Function, Mark S. Beasley, Richard Clune, Dana Hermanson Feb 2006

The Impact Of Enterprise Risk Management On The Internal Audit Function, Mark S. Beasley, Richard Clune, Dana Hermanson

Faculty Articles

This exploratory study provides evidence about factors associated with the overall impact of enterprise risk management (ERM) on the internal audit function’s activities. Based on responses from 122 organizations in several countries, we find that ERM has the greatest impact on internal audit’s activities when (a) the organization’s ERM process is more completely in place, (b) the CFO and audit committee have called for greater internal audit activity related to ERM, (c) the chief audit executive’s (CAE) tenure is longer, (d) the organization is in the banking industry or is an educational institution, and (e) the internal audit function has …


Rising Expectations In Business Education, Annette M. Nellen, Marlene E. Turner Feb 2006

Rising Expectations In Business Education, Annette M. Nellen, Marlene E. Turner

Faculty Publications

The article comments on the rising expectations in business education. It explains the term liberal education. It mentions the Liberal Education & America's Promise Campaign launched by the Association of American Colleges & Universities in 2005. The article also notes that integrative learning is particularly relevant because it melds students' professional and liberal educations.


Aicpa Asks Irs To Withdraw Proposed Section 752 Regs On Disregarded Entities: Comments On Reg-128767-04 Regarding The Treatment Of Disregarded Entities Under Section 752., American Institute Of Certified Public Accountants. Partnership Taxation Technical Resource Panel Jan 2006

Aicpa Asks Irs To Withdraw Proposed Section 752 Regs On Disregarded Entities: Comments On Reg-128767-04 Regarding The Treatment Of Disregarded Entities Under Section 752., American Institute Of Certified Public Accountants. Partnership Taxation Technical Resource Panel

Guides, Handbooks and Manuals

No abstract provided.


Proposed Statement On Standards For Attestation Engagements, Reporting On An Entity’S Internal Control Over Financial Reporting (To Supersede Chapter 5, “Reporting On An Entity’S Internal Control Over Financial Reporting,” Of Statement On Standards For Attestation Engagements No. 10, Attestation Standards: Revision And Recodification, As Amended) January 19, 2006; Exposure Draft (American Institute Of Certified Public Accountants), 2006, January 19, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2006

Proposed Statement On Standards For Attestation Engagements, Reporting On An Entity’S Internal Control Over Financial Reporting (To Supersede Chapter 5, “Reporting On An Entity’S Internal Control Over Financial Reporting,” Of Statement On Standards For Attestation Engagements No. 10, Attestation Standards: Revision And Recodification, As Amended) January 19, 2006; Exposure Draft (American Institute Of Certified Public Accountants), 2006, January 19, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Isaca And Aicpa Ink Agreement Offering Citp Credential To Cpas With Cisa., American Institute Of Certified Public Accountants (Aicpa) Jan 2006

Isaca And Aicpa Ink Agreement Offering Citp Credential To Cpas With Cisa., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Robert Kaplan Of Harvard Business School Receives Lifetime Contribution Award From Aaa Management Accounting Section., American Institute Of Certified Public Accountants (Aicpa) Jan 2006

Robert Kaplan Of Harvard Business School Receives Lifetime Contribution Award From Aaa Management Accounting Section., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


One Size Fits One: Keeping The Profession Strong In The 21st Century., Leslie A. Murphy, Barry C. Melancon Jan 2006

One Size Fits One: Keeping The Profession Strong In The 21st Century., Leslie A. Murphy, Barry C. Melancon

Guides, Handbooks and Manuals

No abstract provided.


New Interactive Game Lets Students Experience The World Of A Record Company Executive: Created To Interest Them In Business And Accounting., American Institute Of Certified Public Accountants (Aicpa) Jan 2006

New Interactive Game Lets Students Experience The World Of A Record Company Executive: Created To Interest Them In Business And Accounting., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Comments On Reg-105847-05 - Income Attributable To Domestic Production Activities., American Institute Of Certified Public Accountants. Section 199 Task Force Jan 2006

Comments On Reg-105847-05 - Income Attributable To Domestic Production Activities., American Institute Of Certified Public Accountants. Section 199 Task Force

Guides, Handbooks and Manuals

No abstract provided.


2006-2007 Operating Budget, Morehead State University. Budget & Financial Planning Office. Jan 2006

2006-2007 Operating Budget, Morehead State University. Budget & Financial Planning Office.

Morehead State University Operating Budgets Archive

2006-2007 Operating Budget of Morehead State University.


Management Accounting Concepts And Techniques, Dennis Caplan Jan 2006

Management Accounting Concepts And Techniques, Dennis Caplan

Accounting and Law Faculty Books

An open source introductory management accounting textbook


2005-2006 Financial Summary, Morehead State University. Budget & Financial Planning Office. Jan 2006

2005-2006 Financial Summary, Morehead State University. Budget & Financial Planning Office.

Morehead State University Financial Summaries Archive

2005-2006 Financial Summary of Morehead State University.


Assessing The Impact Of Benchmarking Antecedents On Quality Improvement And Its Financial Consequences, Adam Maiga Jan 2006

Assessing The Impact Of Benchmarking Antecedents On Quality Improvement And Its Financial Consequences, Adam Maiga

Faculty Bibliography

No abstract provided.


Ole Miss Accountant – January 2006, University Of Mississippi. School Of Accountancy Jan 2006

Ole Miss Accountant – January 2006, University Of Mississippi. School Of Accountancy

Ole Miss Accountant

Cover story: Patterson School nets top 25 spot in national ranking of programs


Omnibus - 2006; Statement On Auditing Standards, 113, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2006

Omnibus - 2006; Statement On Auditing Standards, 113, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

No abstract provided.


Cpa Expert 2006 Winter, American Institute Of Certified Public Accountants Jan 2006

Cpa Expert 2006 Winter, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Focus, Vol. 2 No. 1, December/January 2006, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section Jan 2006

Focus, Vol. 2 No. 1, December/January 2006, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section

Newsletters

No abstract provided.


Infotech Update, Volume 15, Number 1, January/February 2006, American Institute Of Certified Public Accountants. Information Technology Section Jan 2006

Infotech Update, Volume 15, Number 1, January/February 2006, American Institute Of Certified Public Accountants. Information Technology Section

Newsletters

No abstract provided.


Codification Of Statements On Auditing Standards (Including Statements On Standards For Attestation Engagements) Numbers 1 To 111, As Of January 1, 2006, American Institute Of Certified Public Accountants (Aicpa) Jan 2006

Codification Of Statements On Auditing Standards (Including Statements On Standards For Attestation Engagements) Numbers 1 To 111, As Of January 1, 2006, American Institute Of Certified Public Accountants (Aicpa)

Statements on Auditing Standards

No abstract provided.


Ole Miss Accountant – July 2006, University Of Mississippi. School Of Accountancy Jan 2006

Ole Miss Accountant – July 2006, University Of Mississippi. School Of Accountancy

Ole Miss Accountant

Cover story: Ex-WorldCom auditor urges peers to stand by ethics in face of fraud


Early American Corporate Reporting And European Capital Markets: The Case Of The Illinois Central Railroad, 1851-1861, Dale L. Flesher, Gary John Previts, William D. Samson Jan 2006

Early American Corporate Reporting And European Capital Markets: The Case Of The Illinois Central Railroad, 1851-1861, Dale L. Flesher, Gary John Previts, William D. Samson

Accounting Historians Journal

This study of the annual reports of the Illinois Central Railroad (IC) from the 1850s supports a conclusion that the statements, as to form and content, were developed to serve the needs of two classes of investors and to inform the general community of the activities of the company. The need to report to the public as to the success of the company's role in its social contract to develop the state required details of a demographic nature, which were provided by the land commissioner. Operating results provided evidence of the ability to service the debts held by European investors …


Accounting Techniques In Korea: 18th Century Archival Samples From A Non-Profit Association In The Sinitic World, Seong Ho Jun, James B. Lewis Jan 2006

Accounting Techniques In Korea: 18th Century Archival Samples From A Non-Profit Association In The Sinitic World, Seong Ho Jun, James B. Lewis

Accounting Historians Journal

Little is known about pre-1900 East Asian accounting techniques. A double-entry method of accounting may date from the 11th century in Korea, but extant commercial ledgers are no older than 1854. However, extensive accounts of cooperative associations survive from the early 18th century. The Mun Clan Association accounts are examined to reveal their organizing principles and accuracy. The accounts demonstrate a highly accurate system that was intermediate between single-entry and double-entry accounting. While they are not from a commercial house, the accounts display sophisticated book­keeping techniques designed to maximize rationality within a Confucian moral economy.