Accounting Commons^™

Practicing Cpa, Vol. 29 No. 10, December 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Cpa Client Bulletin, December 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Aicpa Business And Industry Economic Outlook Survey, December 2005: Summary Of Survey Results, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

E-Government Capabilities And Crisis Management: Lessons From Combating Sars In Singapore, Shan Ling Pan, Gary Pan, Paul R. Devadoss

Research Collection School Of Accountancy

The city-state of Singapore has been highly ranked for its e-government services. Over the past two decades, it has leveraged its IT infrastructure for economic development and transformed its public services. The SARS outbreak in 2004 turned into a national health crisis because it spread rapidly and the medical community had little knowledge of how to treat the new mutation of the corona virus. Yet, several Singaporean government agencies utilized the e-Government infrastructure and related resources to quickly bring the outbreak under control. In particular, the government?s IT infrastructure streamlined communications, information exchange, and data flow, and significantly eased collaboration …

Comment Letter Regarding Average Professional Fees For Tax Return Preparation., Thomas J. Purcell Iii, American Institute Of Certified Public Accountants. Tax Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Questions And Answers Regarding Department Of Labor's Pension Audit Quality Enforcement Initiative., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Irs Awards Aicpa Citation Of Excellence In Serving Small Business Community., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Practicing Cpa, Vol. 29 No. 9, November 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Members In Medium Public Accounting Firms, November 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Cpa Client Bulletin, November 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Infotech Update, Volume 14, Number 6, November/December 2005, American Institute Of Certified Public Accountants. Information Technology Section

Newsletters

No abstract provided.

Planner, Volume 20, Number 6, November-December 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Members In Small Local Public Accounting Firms, November 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Members In Business And Finance, November 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Members In Government, November 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Members In Large Public Accounting Firms, November 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Members In Education, November 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Fundamentals Of Cost Accounting (Book Review), Benoit Boyer

WCBT Faculty Publications

Book review by Benoit Boyer:

Maher, Michael W., William N. Lanen and Madhav V. Rajan. Fundamentals of Cost Accounting. 1st ed. New York: McGraw-Hill Irwin, 2006.

Earnings Quality: It's Time To Measure And Report, Jodi L. Gissel, Don E. Giacomino, Michael D. Akers

Accounting Faculty Research and Publications

Earning's quality is an important aspect of evaluating an entity's financial health, yet investors, creditors, and other financial statement users often overlook it. Earnings quality refers to the ability of reported earnings to reflect the company's true earnings, as well as the usefulness of reported earnings to predict future earnings. The SEC and the investing public are demanding greater assurance about the quality of earnings. There is significant need for the development of a uniform definition and a consistent model to measure earnings quality. An Earnings Quality Assessment (EQA) is a proposed model that is consistent with this definition. The …

Accounting Conservatism And Managerial Incentives, Young Koan Kwon

Research Collection School Of Accountancy

There are two sources of agency costs under moral hazard: (1) distortions in incentive contracts and (2) implementation of suboptimal decisions. In the accounting literature, the relation between conservative accounting and agency costs of type (1) has received considerable attention (cf. Watts 2002). However, little appears to be known about the effects of accounting conservatism on agency costs of type (2) or trade-offs between agency costs of types (1) and (2). The purpose of this study is to examine this void. In a principal-agent setting in which the principal motivates the agent to expend effort using accounting earnings, this study …

Aicpa Supports New Coso Guidance To Aid Small Public Companies In Implementing Section 404 Internal Control Reporting Requirements., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Disaster Area Practice Guide., American Institute Of Certified Public Accountants. Tax Section

Guides, Handbooks and Manuals

No abstract provided.

Ethics Ruling No. 114 Under Rule 101: Acceptance Of Offering Of Gifts And Entertainment To Or From An Attest Client., American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Guides, Handbooks and Manuals

No abstract provided.

Leslie A. Murphy Elected Chair Of The Aicpa., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Aicpa Survey: Most Cpa Firms Lack Formal Staffing Programs: New White Paper Offers Guidance For Smaller Firms., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Aicpa To Relocate Select Operations To Durham, N.C., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

James G. Castellano Receives Aicpa Gold Medal For Distinguished Service., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Annual Members Meeting, October 25, 2005, 2:15 P.M., The Westin Mission Hills Resort & Spa, Rancho Mirage, California, American Institute Of Certified Public Accountants (Aicpa)

Association Sections, Divisions, Boards, Teams

No abstract provided.

Cpa Profession Expands Efforts In Public Company Auditing To Protect Investors., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Fall Meeting Of Council, October 24-25, 2005, Volume 2, The Westin Mission Hills Resort & Spa, Rancho Mirage, California, American Institute Of Certified Public Accountants (Aicpa)

Association Sections, Divisions, Boards, Teams

No abstract provided.