Accounting Commons^™

Checklist Supplement And Illustrative Financial Statements For Real Estate Ventures : A Financial Accounting And Reporting Practice Aid, December 2003 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Julie Gould

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, December 2004 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 Depository And Lending Institutions : A Financial Accounting And Reporting Practice Aid, June 2004 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Lori Pombo

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Sox In The Boardroom: The Impact Of Sarbanes-Oxley 2002 On The Corporate Reporting Of The Fortune Fifty, Angela Boedeker

Presidential Scholars Theses (1990 – 2006)

When I began this research project I believed that I would find some major differences in reporting between the 2001 and 2002 financial reports of major corporations. My research question was, "What was the impact of the Sarbanes-Oxley Act of 2002 on the corporate reporting of the top 50 corporations in America as identified by Fortune magazine." Each year Fortune magazine lists the top 500 public corporations in American with the rankings based upon revenues. The results of the 2001 financial reports of these corporations led to the 2002 listing in the magazine; the results of the 2002 financial reports …

Rules-Based Vs. Principles-Based Accounting Standards: Analyzing The Impact Of Amending Apb No. 18 To A Principles-Based Standard, Jodi E. Ferring

Presidential Scholars Theses (1990 – 2006)

In the above analysis I considered the impact of amending APB No. 18 to a principles-based standard upon implementation, accounting objectives, and management manipulation. The analysis has uncovered both positive and negative aspects to a change in the accounting standards setting process. Implementation would be more costly and require more resources due to applying judgment instead of objective tests. Accounting objectives of comparability and reliability could arguably be improved assuming implementation is accurate. Principles-based accounting standards would not significantly improve consistency. Management structuring of transactions could be decreased assuming accurate implementation. The analysis has discovered that the potential success of …

The Pervasive Impact Of Information Technology On Internal Auditing, Sridhar Ramamoorti, Marcia L. Weidenmier

Books and Book Chapters by University of Dayton Faculty

The impetus for this supplemental chapter titled The Pervasive Impact of Information Technology on Internal Auditing comes from The Institute of Internal Auditors Research Foundation (IIARF) monograph, Research Opportunities in Internal Auditing (2003), hereafter ROIA. ROIA combines theory and practice in conceptual frameworks to promote an understanding of the contemporary internal auditing environment. The goals of ROIA include stimulating academic research on significant internal auditing topics and serving as a “communication bridge” between academics and practicing professionals.

ROIA provided us with internal auditing related subject matter content, including the most promising areas of information technology (IT) application in internal auditing. …

Compilation And Review Alert - 2004/05; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Internal Revenue Service Restructuring And Reform Act Of 1998: A Test Of New Public Management, William Meriwether Vandenburgh

LSU Doctoral Dissertations

The enactment of the 1998 Internal Revenue Service (IRS) Reform Act resulted directly from perceived lapses in the federal taxation administration, which was publicly highlighted in Congressional hearings. Congress reacted by fundamentally altering the IRS’s implementation of the Internal Revenue Code (for the first time since 1952). The Joint Committee on Taxation noted that the overall objective of the 1998 IRS Reform Act was to have “a well-run IRS [which] is critical to the operation of our tax system.” From a public administration paradigm, the IRS moved from a traditional tax management methodology to a New Public Management (NPM) methodology. …

Timesavers : Sample Forms, Checklists, And Surveys For Cpa Firm Management, Association For Accounting Administration;American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.

Review Engagements -- New And Expanded Guidance On Analytical Procedures, Inquiries, And Other Procedures, J. Russell Madray, Lori L. Pombo

Guides, Handbooks and Manuals

No abstract provided.

Measuring Damages Involving Individuals : A Cpa's Litigation Service Guide With Case Studies, Holly Sharp, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.

Promoting Your Talent : A Guidebook For Women And Their Firms : New Information For Women In Business And Industry, Nancy R. Baldiga, American Institute Of Certified Public Accountants. Work/Life And Women's Initiatives Executive Committee

Guides, Handbooks and Manuals

No abstract provided.

Understanding And Implementing Privacy Services : A Cpa's Resource, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

Appendix D on CD-Rom at the back of the book was converted to a PDF file and attached to the end of the PDF for "Understanding and Implementing Privacy Services". The other files on the CD-Rom are duplicated in the main text of the book and not copied over.

Pcaob Auditing Standard No. 2 : A Guide For Financial Managers, Michael Ramos, Lori West, Public Company Accounting Oversight Board

Guides, Handbooks and Manuals

No abstract provided.

Cpa's Guide To Retirement Plans For Small Businesses, Gary S. Lesser

Guides, Handbooks and Manuals

No abstract provided.

Emergency & Security Handbook, Ensuring The Safety Of Aicpa Employees, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Cpa's Handbook Of Fraud And Commercial Crime Prevention, Tedd Avey, Ted Baskerville, Alan Brill

Guides, Handbooks and Manuals

No abstract provided.

Tax Practice Guides And Checklists 2004, American Institute Of Certified Public Accountants. Tax Division

Guides, Handbooks and Manuals

No abstract provided.

Accounting History Collections, University Of Mississippi. Library

Guides, Handbooks and Manuals

No abstract provided.

Directory Of Education And Recruitment Programs, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Audit And Accounting Manual, Nonauthoritative Practice Aids, As Of July 1, 2004, Lori West, American Institute Of Certified Public Accountants. Accounting And Auditing Publications

Guides, Handbooks and Manuals

No abstract provided.

Incident Response Plan Template For Breach Of Personal Information., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Q&As Related To The Implementation Of Sop 03-1, Accounting And Reporting By Insurance Enterprises For Certain Nontraditional Long-Duration Contracts And For Separate Accounts., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Setting Your Financial Records Straight., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Accounting By Noninsurance Enterprises For Property And Casualty Insurance Arrangements That Limit Insurance Risk., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Arthur Andersen, Llp V. United States Of America., United States. Supreme Court

Guides, Handbooks and Manuals

No abstract provided.

Public Service: Board Of Directors Established To Give National Recognition To An An Individual Cpa's Extraordinary Public Service Activities, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Gold Medal For Distinguished Service, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Certificate Of Achievement For Financial Literacy, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Distinguished Achievement In Accounting Education, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.