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Articles 10831 - 10860 of 40108

Full-Text Articles in Accounting

Common Interest Realty Associations Industry Developments - 2006/07; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 2006

Common Interest Realty Associations Industry Developments - 2006/07; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Understanding The New Auditing Standards Related To Risk Assessment; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 2006

Understanding The New Auditing Standards Related To Risk Assessment; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Government Auditing Standards And Circular A-133 Audits - 2006; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 2006

Government Auditing Standards And Circular A-133 Audits - 2006; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Aicpa Professional Standards: Statements On Standards For Tax Services As Of June 1, 2006, American Institute Of Certified Public Accountants. Tax Executive Committee Jan 2006

Aicpa Professional Standards: Statements On Standards For Tax Services As Of June 1, 2006, American Institute Of Certified Public Accountants. Tax Executive Committee

AICPA Professional Standards

No abstract provided.


Pcaob Standards And Related Rules (Including Select Sec-Approved Pcaob Releases And Staff Guidance) As Of December 2005, American Institute Of Certified Public Accountants, Public Company Accounting Oversight Board Jan 2006

Pcaob Standards And Related Rules (Including Select Sec-Approved Pcaob Releases And Staff Guidance) As Of December 2005, American Institute Of Certified Public Accountants, Public Company Accounting Oversight Board

AICPA Professional Standards

No abstract provided.


Revision To Other Considerations In Interpretation 101-1, Interpretation Of Rule 101, Under Rule 101 (Et 101.02); Et Section 100.01 - Conceptual Framework For Aicpa Independence Standards., American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Jan 2006

Revision To Other Considerations In Interpretation 101-1, Interpretation Of Rule 101, Under Rule 101 (Et 101.02); Et Section 100.01 - Conceptual Framework For Aicpa Independence Standards., American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

AICPA Professional Standards

No abstract provided.


Statement On Auditing Standards No. 104-No. 111: Risk Assessment Standards - Summary., American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2006

Statement On Auditing Standards No. 104-No. 111: Risk Assessment Standards - Summary., American Institute Of Certified Public Accountants. Auditing Standards Board

AICPA Professional Standards

No abstract provided.


Acceptance Or Offering Of Gifts Or Entertainment. (Ethics Ruling, No. 113 Under Rule 102. Effective Jan. 31, 2006. Also Published In The Journal Of Accountancy, V. 201, Jan. 2006, P. 99.), American Institute Of Certified Public Accountants. Professional Ethics Executive Committee. Jan 2006

Acceptance Or Offering Of Gifts Or Entertainment. (Ethics Ruling, No. 113 Under Rule 102. Effective Jan. 31, 2006. Also Published In The Journal Of Accountancy, V. 201, Jan. 2006, P. 99.), American Institute Of Certified Public Accountants. Professional Ethics Executive Committee.

AICPA Professional Standards

No abstract provided.


Statement On Auditing Standards No. 104; Amendment To Statement On Auditing Standards No. 1, Codification Of Auditing Standards And Procedures (“Due Professional Care In The Performance Of Work”); Statement On Auditing Standards No. 105; Amendment To Statement On Auditing Standards No. 95, Generally Accepted Auditing Standards; Statement On Auditing Standards No. 106; Audit Evidence Statement On Auditing Standards No. 107; Audit Risk And Materiality In Conducting An Audit; Statement On Auditing Standards No. 108; Planning And Supervision Statement On Auditing Standards No. 109; Understanding The Entity And Its Environment And Assessing The Risks Of Material Misstatement; Statement On Auditing Standards No. 110;Performing Audit Procedures In Response To Assessed Risks And Evaluating The Audit Evidence Obtained; Statement On Auditing Standards No. 111; Amendment To Statement On Auditing Standards No. 39, Audit Sampling, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2006

Statement On Auditing Standards No. 104; Amendment To Statement On Auditing Standards No. 1, Codification Of Auditing Standards And Procedures (“Due Professional Care In The Performance Of Work”); Statement On Auditing Standards No. 105; Amendment To Statement On Auditing Standards No. 95, Generally Accepted Auditing Standards; Statement On Auditing Standards No. 106; Audit Evidence Statement On Auditing Standards No. 107; Audit Risk And Materiality In Conducting An Audit; Statement On Auditing Standards No. 108; Planning And Supervision Statement On Auditing Standards No. 109; Understanding The Entity And Its Environment And Assessing The Risks Of Material Misstatement; Statement On Auditing Standards No. 110;Performing Audit Procedures In Response To Assessed Risks And Evaluating The Audit Evidence Obtained; Statement On Auditing Standards No. 111; Amendment To Statement On Auditing Standards No. 39, Audit Sampling, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

No abstract provided.


Aicpa Professional Standards: U.S. Auditing Standards As Of June 1, 2006, American Institute Of Certified Public Accountants Jan 2006

Aicpa Professional Standards: U.S. Auditing Standards As Of June 1, 2006, American Institute Of Certified Public Accountants

AICPA Professional Standards

No abstract provided.


Aicpa Professional Standards: Statement On Standards For Consulting Services As Of June 1, 2006, American Institute Of Certified Public Accountants. Management Consulting Services Executive Committee Jan 2006

Aicpa Professional Standards: Statement On Standards For Consulting Services As Of June 1, 2006, American Institute Of Certified Public Accountants. Management Consulting Services Executive Committee

AICPA Professional Standards

No abstract provided.


Comment Letters Received On The Exposure Draft Of A Proposed Statement On Standards For Attestation Engagements, Reporting On An Entity's Internal Control Over Financial Reporting. 2006, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2006

Comment Letters Received On The Exposure Draft Of A Proposed Statement On Standards For Attestation Engagements, Reporting On An Entity's Internal Control Over Financial Reporting. 2006, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Ssae Hierarchy; Statement On Standards For Attestation Engagements 14, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2006

Ssae Hierarchy; Statement On Standards For Attestation Engagements 14, American Institute Of Certified Public Accountants. Auditing Standards Board

AICPA Professional Standards

No abstract provided.


Compilation And Review Alert - 2006/07; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 2006

Compilation And Review Alert - 2006/07; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Understanding Sas No. 112 And Evaluating Control Deficiencies : A Companion To Sas No. 112, Communicating Internal Control Related Matters Identified In An Audit; Audit Risk Alerts, Ahava Goldman Jan 2006

Understanding Sas No. 112 And Evaluating Control Deficiencies : A Companion To Sas No. 112, Communicating Internal Control Related Matters Identified In An Audit; Audit Risk Alerts, Ahava Goldman

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, July 2006 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Linda Delahanty Jan 2006

Checklists And Illustrative Financial Statements For Defined Benefit Pension Plans : A Financial Accounting And Reporting Practice Aid, July 2006 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Linda Delahanty

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklist Supplement And Illustrative Financial Statements For Investment Companies : A Financial Accounting And Reporting Practice Aid, August 2006 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Maryann Kasica Jan 2006

Checklist Supplement And Illustrative Financial Statements For Investment Companies : A Financial Accounting And Reporting Practice Aid, August 2006 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Maryann Kasica

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklists And Illustrative Financial Statements For State And Local Governmental Units : A Financial Reporting Practice Aid, September 2006 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Michael A. Crawford, Robert Durak Jan 2006

Checklists And Illustrative Financial Statements For State And Local Governmental Units : A Financial Reporting Practice Aid, September 2006 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Michael A. Crawford, Robert Durak

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklists And Illustrative Financial Statements For Defined Contribution Pension Plans : A Financial Accounting And Reporting Practice Aid, July 2006 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Linda Delahanty Jan 2006

Checklists And Illustrative Financial Statements For Defined Contribution Pension Plans : A Financial Accounting And Reporting Practice Aid, July 2006 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Linda Delahanty

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Bank, Credit Union, And Other Depository And Lending Institution Industry Developments - 2006/07; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 2006

Bank, Credit Union, And Other Depository And Lending Institution Industry Developments - 2006/07; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Agricultural Producers And Agricultural Cooperatives With Conforming Changes As Of May 1, 2006; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Agribusiness Special Committee Jan 2006

Agricultural Producers And Agricultural Cooperatives With Conforming Changes As Of May 1, 2006; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Agribusiness Special Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Not-For-Profit Organizations Industry Developments - 2006; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 2006

Not-For-Profit Organizations Industry Developments - 2006; Audit Risk Alerts, 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, 2006; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Common Interest Realty Associations Task Force Jan 2006

Common Interest Realty Associations With Conforming Changes As Of May 1, 2006; 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.


Health Care Organizations With Conforming Changes As Of May 1, 2006; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Health Care Committee Jan 2006

Health Care Organizations With Conforming Changes As Of May 1, 2006; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Health Care Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Life And Health Insurance Entities, With Conforming Changes As Of May 1, 2006; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Life Insurance Audit Guide Task Force Jan 2006

Life And Health Insurance Entities, With Conforming Changes As Of May 1, 2006; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Life Insurance Audit Guide 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, 2006; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Oil And Gas Committee Jan 2006

Entities With Oil And Gas Producing Activities With Conforming Changes As Of May 1, 2006; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Oil And Gas Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Sustainability And Company Annual Financial Reporting, Mirela Filipovic Jan 2006

Sustainability And Company Annual Financial Reporting, Mirela Filipovic

Theses : Honours

This study had two mam objectives. Firstly to measure the level and type of sustainability reporting in companies using the Global Reporting Initiative (GRI) Index. Secondly, to investigate the key characteristics of Australian listed companies that explain the extent of voluntary sustainability information within their annual reports. Based on the positive accounting theory framework and the review of literature six testable hypotheses were developed. The six directional hypothesis developed were related to two aspects of agency and political costs and included ownership diffusion, leverage, audit by big four audit firm, size, profitability and industry type. A stratified sample of 450 …


Impact Of Gender And Ethnic Composition Of South African Boards Of Directors On Intellectual Capital Performance, Jean-Luc Wolfgang Mitchell Van Der Zahn Jan 2006

Impact Of Gender And Ethnic Composition Of South African Boards Of Directors On Intellectual Capital Performance, Jean-Luc Wolfgang Mitchell Van Der Zahn

Research Collection School Of Accountancy

This study examines the association between the gender and ethnic composition of boards of directors and firm performance in a transitional nation. In contrast to prior research that largely focuses on firm performance within a financial context, this study concentrates on intellectual capital performance. Using data collected from 84 South African, empirical results indicate a positive association between the percentage of female and non-white directors on the board and a firm’s intellectual capital performance. Additional analysis shows the designation of female directors as an insider has a negative effect of intellectual capital performance. Designation of female and non-white directors as …


Aicpa Annual Report 2005-06; Strengthening Our Core, American Institute Of Certified Public Accountants Jan 2006

Aicpa Annual Report 2005-06; Strengthening Our Core, American Institute Of Certified Public Accountants

AICPA Annual Reports

No abstract provided.


Proposed Statement On Quality Control Standards : A Firm's System Of Quality Control;Firm's System Of Quality Control; Exposure Draft (American Institute Of Certified Public Accountants), 2006, July 28, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2006

Proposed Statement On Quality Control Standards : A Firm's System Of Quality Control;Firm's System Of Quality Control; Exposure Draft (American Institute Of Certified Public Accountants), 2006, July 28, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

The proposed SQCS defines the engagement quality control review (often referred to as a concurring review), and requires firms to establish criteria to determine which engagements are to be subject to an engagement quality control review. It also provides guidance on policies and procedures for performing engagement quality control reviews. An engagement quality control review should include a review of the financial statements or other subject matter information and the report, and, in particular, consideration of whether the report is appropriate. An engagement quality control review also should include either (i) a discussion with the practitioner-in-charge, (ii) a review of …