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Articles 11281 - 11310 of 40108

Full-Text Articles in Accounting

Independence And Ethics Alert - 2005/06; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 2005

Independence And Ethics Alert - 2005/06; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Construction Contractors Accounting Developments - 2005/06; Financial Reporting Alerts, American Institute Of Certified Public Accountants Jan 2005

Construction Contractors Accounting Developments - 2005/06; Financial Reporting Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Current Accounting Issues And Risks - 2005/06; Financial Reporting Alerts, American Institute Of Certified Public Accountants Jan 2005

Current Accounting Issues And Risks - 2005/06; Financial Reporting Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Internal Control Reporting : Implementing Sarbanes-Oxley Act Section 404; Financial Reporting Alerts, Michael J. Ramos, Karin Glupe Jan 2005

Internal Control Reporting : Implementing Sarbanes-Oxley Act Section 404; Financial Reporting Alerts, Michael J. Ramos, Karin Glupe

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Aicpa Professional Standards: Statements On Standards For Tax Services As Of June 1, 2005, American Institute Of Certified Public Accountants. Tax Executive Committee Jan 2005

Aicpa Professional Standards: Statements On Standards For Tax Services As Of June 1, 2005, American Institute Of Certified Public Accountants. Tax Executive Committee

AICPA Professional Standards

No abstract provided.


Defining Professional Requirements In Statements On Standards For Attestation Engagements; Statement On Standards For Attestation Engagements 13, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2005

Defining Professional Requirements In Statements On Standards For Attestation Engagements; Statement On Standards For Attestation Engagements 13, American Institute Of Certified Public Accountants. Auditing Standards Board

AICPA Professional Standards

No abstract provided.


Pcaob Standards And Related Rules (Including Select Sec-Approved Pcaob Releases And Staff Guidance) (2004), American Institute Of Certified Public Accountants, Public Company Accounting Oversight Board Jan 2005

Pcaob Standards And Related Rules (Including Select Sec-Approved Pcaob Releases And Staff Guidance) (2004), American Institute Of Certified Public Accountants, Public Company Accounting Oversight Board

AICPA Professional Standards

No abstract provided.


Attest Engagements: Attest Engagements Interpretations Of Section 101. (At Section 9101), American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2005

Attest Engagements: Attest Engagements Interpretations Of Section 101. (At Section 9101), American Institute Of Certified Public Accountants. Auditing Standards Board

AICPA Professional Standards

No abstract provided.


Au Section 9328: Auditing Fair Value Measures And Disclosures: Auditing Interests In Trusts Held By A Third-Party Trustee And Reported At Fair Value., American Institute Of Certified Public Accountants, Auditing Standards Board. Jan 2005

Au Section 9328: Auditing Fair Value Measures And Disclosures: Auditing Interests In Trusts Held By A Third-Party Trustee And Reported At Fair Value., American Institute Of Certified Public Accountants, Auditing Standards Board.

AICPA Professional Standards

No abstract provided.


Aicpa Professional Standards: Statement On Standards For Consulting Services As Of June 1, 2005, American Institute Of Certified Public Accountants. Management Consulting Services Executive Committee Jan 2005

Aicpa Professional Standards: Statement On Standards For Consulting Services As Of June 1, 2005, American Institute Of Certified Public Accountants. Management Consulting Services Executive Committee

AICPA Professional Standards

No abstract provided.


Omnibus Statement On Standards For Accounting And Review Services, 2005; Statement On Standards For Accounting And Review Services 12, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Jan 2005

Omnibus Statement On Standards For Accounting And Review Services, 2005; Statement On Standards For Accounting And Review Services 12, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

AICPA Professional Standards

No abstract provided.


Government Auditing Standards And Circular A-133 Audits, With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Single Audit Working Group Jan 2005

Government Auditing Standards And Circular A-133 Audits, With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Single Audit Working Group

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Securities Industry Developments - 2005/06; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 2005

Securities Industry Developments - 2005/06; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Not-For-Profit Organizations Industry Developments - 2005; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 2005

Not-For-Profit Organizations Industry Developments - 2005; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklists And Illustrative Financial Statements For Corporations : A Financial Accounting And Reporting Practice Aid, December 2004 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Lori West Jan 2005

Checklists And Illustrative Financial Statements For Corporations : A Financial Accounting And Reporting Practice Aid, December 2004 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Lori West

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklists And Illustrative Financial Statements For Health And Welfare Benefit Plans : A Financial Accounting And Reporting Practice Aid, July 2005 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Linda Delahanty Jan 2005

Checklists And Illustrative Financial Statements For Health And Welfare Benefit Plans : A Financial Accounting And Reporting Practice Aid, July 2005 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Linda Delahanty

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklists And Illustrative Financial Statements For Property And Liability Insurance Companies : A Financial Accounting And Reporting Practice Aid, November 2005 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Lori Pombo Jan 2005

Checklists And Illustrative Financial Statements For Property And Liability Insurance Companies : A Financial Accounting And Reporting Practice Aid, November 2005 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Lori Pombo

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, June 2005 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Venita M. Wood, Robert Durak Jan 2005

Checklists And Illustrative Financial Statements For State And Local Governmental Units : A Financial Reporting Practice Aid, June 2005 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Venita M. Wood, Robert Durak

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, November 2005 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Karin Glupe Jan 2005

Checklist Supplement And Illustrative Financial Statements For Construction Contractors : A Financial Accounting And Reporting Practice Aid, November 2005 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Karin Glupe

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Auditing Revenue In Certain Industries, With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Auditing Revenues Steering Task Force Jan 2005

Auditing Revenue In Certain Industries, With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Auditing Revenues Steering Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Brokers And Dealers In Securities With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Stockbrokerage And Investment Banking Committee Jan 2005

Brokers And Dealers In Securities With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Stockbrokerage And Investment Banking Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Common Interest Realty Associations With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Common Interest Realty Associations Task Force Jan 2005

Common Interest Realty Associations With Conforming Changes As Of May 1, 2005; 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.


Auditing Derivative Instruments, Hedging Activities, And Investments In Securities, With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Financial Instruments Task Force Jan 2005

Auditing Derivative Instruments, Hedging Activities, And Investments In Securities, With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Financial Instruments Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


The Effects Of Sfas 131 Geographic Segment Disclosures On The Valuation Of Foreign Earnings, Ole-Kristian Hope, Tony Kang, Wayne Thomas, Florin Vasvari Jan 2005

The Effects Of Sfas 131 Geographic Segment Disclosures On The Valuation Of Foreign Earnings, Ole-Kristian Hope, Tony Kang, Wayne Thomas, Florin Vasvari

Research Collection School Of Accountancy

Foreign operations are becoming increasingly important for U.S. companies. We investigate whether the market’s valuation of foreign earnings is a function of the firm’s geographic segment disclosures. Specifically, we examine the effects of an increase in the number of geographic segments disclosed and the inclusion of earnings measures in geographic segment disclosures following the adoption of SFAS 131. We find strong evidence that our proxies for increased disclosure are positively associated with the valuation of foreign earnings. Our results are robust to a number of sensitivity analyses. Taken together, our results suggest that the pricing of foreign earnings is associated …


Investment Companies Industry Developments, 2005/06; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 2005

Investment Companies Industry Developments, 2005/06; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


An Empirical Analysis Of Book-Tax Reporting Difference And Tax Noncompliance Behavior In China, Feng Tang Jan 2005

An Empirical Analysis Of Book-Tax Reporting Difference And Tax Noncompliance Behavior In China, Feng Tang

Lingnan Theses

The traditional accounting system in China was directly linked to the tax assessment. The close linkage between the two sets of reporting rules has substantially weakened, as China promulgated a series of accounting standards and regulations in the late 1990s. As a result, accounting for financial reporting purposes does not have to conform to accounting for tax reporting purposes. This divergence between the two measures of income will inevitably cause accounting book income to differ from taxable income. This is because the more the excess of book income over taxable income, the more the magnitude of tax audit adjustments. Mills …


Compilation And Review Alert - 2005/06; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 2005

Compilation And Review Alert - 2005/06; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Mapping Of The Aicpa Core Competency Framework To The Skills Tested On The Cpa Exam., American Institute Of Certified Public Accountants (Aicpa) Jan 2005

Mapping Of The Aicpa Core Competency Framework To The Skills Tested On The Cpa Exam., American Institute Of Certified Public Accountants (Aicpa)

Examinations and Study

No abstract provided.


Aicpa Annual Report 2004-05; America Counts On Cpas, American Institute Of Certified Public Accountants Jan 2005

Aicpa Annual Report 2004-05; America Counts On Cpas, American Institute Of Certified Public Accountants

AICPA Annual Reports

No abstract provided.


Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, 2005, For Academic Year 2003-2004, Beatrice Sanders, Leticia B. Romeo Jan 2005

Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, 2005, For Academic Year 2003-2004, Beatrice Sanders, Leticia B. Romeo

AICPA Annual Reports

No abstract provided.