Accounting Commons^™

Aicpa Endorses Bill To Allow Small Businesses To Extend Benefits To Employees: Applauds Senator Olympia Snow's Introduction Of S. 723., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Comments On S. 723, The Simple Cafeteria Plan Act Of 2005., Thomas J. Purcell Iii, American Institute Of Certified Public Accountants. Tax Executive Committee

Guides, Handbooks and Manuals

No abstract provided.

Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings, June 17, 2005; Exposure Draft (American Institute Of Certified Public Accountants), 2005, June 17, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

PROPOSED ETHICS RULING NO. 113 UNDER RULE 102: Acceptance or Offering of Gifts or Entertainment . PROPOSED ETHICS RULING NO. 114 UNDER RULE 101: Acceptance or Offering of Gifts and Entertainment to or From an Attest Client . PROPOSED DELETION OF ETHICS RULING NO. 1 UNDER RULE 101: Acceptance of a Gift. PROPOSED REVISION TO INTERPRETATION 501-1 UNDER RULE 501: Requests for Records or Other Documents by Clients Retention of Client Records. PROPOSED REVISION OF ETHICS RULING NO. 189 UNDER RULE 501: Requests for Client Records and Supporting Documents Other Information.

Aicpa Publishes Audit Committee Toolkit For Not-For-Profit Organizations: Newest Resource Of Audit Committee Effectivess Center., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Comment Letters To Amendment To Due Professional Care In The Performance Of Work Of Sas No. 1, Codification Of Auditing Standards And Procedures. 2005, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Comments On The Interagency Advisory On The Unsafe And Unsound Use Of Limitation Of Liability Provisions And Certain Alternative Dispute Resolution Provisions In External Audit Engagement Letters., Bruce Webb, Carol Larson

Guides, Handbooks and Manuals

No abstract provided.

Rev. Proc. 2005-24 Regarding Guidance On Spousal Election Rights And Charitable Remainder Trusts Under Irc Section 664., Thomas J. Purcell Iii, American Institute Of Certified Public Accountants. Tax Executive Committee

Guides, Handbooks and Manuals

No abstract provided.

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

Newsletters

No abstract provided.

Cpa Client Tax Letter, July/August/September 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

The Effect Of Regulation On Statement Disclosures In The 1915 Moody's Manuals, Jeffrey Archambault, Marie E. Archambault

Accounting Faculty Research

United States firms in the early 20th century were subject to public and private regulation. Forms of regulation included rate regulation and stock exchange listing requirements. These regulations created incentives to report income statement information. This study utilizes the 1915 Moody’s Analyses of Investments to test whether regulated firms in the United States reported more income statement information than unregulated firms. Rate regulation influenced utilities to report income statements more frequently than industrial companies.

Stock market listing requirements also influenced the reporting of income statements. Therefore, the results indicate that both public and private regulations influenced financial reporting in the …

Practicing Cpa, Vol. 29 No. 5, June 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Acsec Update, Volume 9, Number 1 June 2005, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Newsletters

No abstract provided.

Pricing Of Seasoned Equity Offers And Earnings Management, Yongtae Kim, Myung Seok Park

Accounting

This study examines the relationship between earnings management by firms offering seasoned equity issues and the pricing of their offers. We hypothesize that seasoned equity offering (SEO) firms employing aggressive accounting decisions also more aggressively push up their offer prices, thereby leading to a decrease in the degree of underpricing. Consistent with our prediction (the issuer's greed hypothesis), evidence indicates that SEO firms making opportunistic accounting decisions issue new shares at inflated prices. Our findings remain robust after controlling for other determinants of SEO underpricing and the possible endogeneity of pricing and earnings management.

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

Guides, Handbooks and Manuals

No abstract provided.

Aicpa Technical Practice Aids, As Of June 1, 2005, Volume 2, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Cpas' Perceptions Of The Impact Of Sas 99, Donald C. Marczewski, Michael D. Akers

Accounting Faculty Research and Publications

In November 2002, the Auditing Standards Board (ASB) issued Statement on Auditing Standard 99, Consideration of Fraud in a Financial Statement Audit. Although SAS 99 was developed before the recent accounting scandals, its release came in their wake. The ASB crafted SAS 99 in response to perceived inadequacies in its predecessor, SAS 82. A questionnaire was sent to a random sample of 300 Wisconsin CPAs selected from the membership of the Wisconsin Institute of CPAs, which included 150 partners and 150 managers from Wisconsin public accounting firms. The response rate was 35%, with an almost equal balance of partners and …

Aicpa Technical Practice Aids, As Of June 1, 2005, Volume 1, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Seek Ways To Minimize The Mushrooming Alternative Minimum Tax, James Trebby, George Kutner

Accounting Faculty Research and Publications

The alternative minimum tax (AMT) is reaching a broader segment of individuals. Yet, many of these taxpayers are not aware of the implications of this tax. Even worse, some of their tax advisors are not as informed as they should be. By identifying items that trigger the individual AMT, taxpayers and their advisors have greater opportunities to develop strategies to avoid the special tax. The AMT is essentially a parallel tax system that involves a separate tax calculation from the regular income tax. The AMT calculation is then compared to the income tax figured under the normal manner. The taxpayer …

Aicpa Launches National Women's Financial Literacy Campaign: Campaign Builds Upon The Success Of The Aicpa's 360 Degrees Of Financial Literacy Effort., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

American Institute Of Certified Public Accountants Supports Repeal Of Alternative Minimum Tax., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Aicpa Council Endorses Dedicated Effort To Explore Potential Changes To Gaap For Private Companies: Aicpa To Work With Faf And Fasb., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Treasury Secretary Snow Speaks To Cpas About Financial Literacy And Social Security: Lauds Profession For Its Work On Financial Literacy., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Lewis, Hooper & Dick, Llc, Receives 2004 Aicpa Public Service Award., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Kate Forbes Receives Aicpa 2004 Public Service Award., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Charles H. Smith Honored As Outstanding Educator By Aicpa., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Cpa Profession Receives High Marks From Business Decision Makers, Executives And Investors, New Study Shows., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Spring Meeting Of Council, May 22 - May 24, 2005, Volume 2, Jw Marriott Hotel, Washington, D.C., American Institute Of Certified Public Accountants (Aicpa)

Association Sections, Divisions, Boards, Teams

No abstract provided.

Spring Meeting Of Council, May 22 - May 24, 2005, Volume 1, Jw Marriott Hotel, Washington, D.C., American Institute Of Certified Public Accountants (Aicpa)

Association Sections, Divisions, Boards, Teams

No abstract provided.

Spring Meeting Of Council, May 22-24, 2005, Washington, Dc, Minutes Of Meeting, American Institute Of Certified Public Accountants (Aicpa)

Association Sections, Divisions, Boards, Teams

No abstract provided.

Methods And Systems For Valuing A Business Decision, Sridhar Ramamoorti, Peter Freeman, Anurag Agarwal

Accounting Faculty Publications

Methods, systems, and processor instructions to determine a first direct cost associated with at least a partial implementation of a business decision, the first direct cost including at least one of productivity gains and losses, determine a second direct cost based on a non-implementation of the business decision, the second direct cost based on the productivity gains and losses, determine a first risk reduction associated with at least a partial implementation of the business decision, the first risk reduction based on a business relationship risk(s), determine a second risk reduction associated with a non-implementation of the business decision, the second …