Open Access. Powered by Scholars. Published by Universities.®
- Discipline
-
- Taxation (16682)
- Arts and Humanities (2567)
- Feminist, Gender, and Sexuality Studies (2409)
- Women's Studies (2405)
- Business Administration, Management, and Operations (1901)
-
- Social and Behavioral Sciences (1619)
- Finance and Financial Management (1440)
- Economics (1254)
- Corporate Finance (963)
- Finance (660)
- Marketing (658)
- Public Affairs, Public Policy and Public Administration (646)
- Education (629)
- Operations and Supply Chain Management (620)
- Public Administration (582)
- Management Sciences and Quantitative Methods (459)
- Business Analytics (381)
- Business Law, Public Responsibility, and Ethics (374)
- Insurance (373)
- Entrepreneurial and Small Business Operations (366)
- Business and Corporate Communications (328)
- Higher Education (303)
- Human Resources Management (292)
- Technology and Innovation (252)
- Management Information Systems (244)
- International Business (223)
- Organizational Behavior and Theory (208)
- Curriculum and Instruction (180)
- Institution
-
- University of Mississippi (33426)
- Singapore Management University (918)
- Al-Muthanna University (571)
- Brigham Young University (479)
- De La Salle University (302)
-
- Universitas Indonesia (286)
- University of Nebraska - Lincoln (199)
- Western Kentucky University (178)
- Walden University (159)
- Illinois State University (138)
- Universitas Padjadjaran (133)
- University of Arkansas, Fayetteville (131)
- Marquette University (119)
- Kennesaw State University (117)
- MMU Press (113)
- Morehead State University (102)
- Liberty University (79)
- Claremont Colleges (72)
- Louisiana State University (63)
- University of South Florida (63)
- University of Richmond (58)
- Technological University Dublin (57)
- University of Dayton (57)
- Bryant University (56)
- University of New Hampshire (56)
- San Jose State University (50)
- Association of Arab Universities (49)
- University of Texas Rio Grande Valley (47)
- East Tennessee State University (46)
- University of Central Florida (46)
- Keyword
-
- Etc (1695)
- Questions (1200)
- Accounting -- Examinations (1134)
- American Institute of Certified Public Accountants (1094)
- Accounting firms -- Management (889)
-
- Accounting -- Law and Legislation -- Periodicals (883)
- Taxation -- Law and legislation -- United States (808)
- Books -- Reviews (652)
- American Institute of Accountants (620)
- Manuals (605)
- Accounting (484)
- Finance (450)
- Auditing -- Standards -- United States (419)
- Accounting -- Study and teaching (397)
- Accounting -- Periodicals; Tax planning -- Periodicals (382)
- Ross (364)
- Accounting -- Societies (361)
- Etc. (353)
- Accounting -- Bibliography (339)
- Auditing (339)
- Accounting -- Bibliographies (338)
- Accounting -- Vocational guidance (321)
- Income tax -- United States (251)
- Accountants -- Professional ethics (243)
- Accounting -- Law and legislation -- United States -- States (238)
- Financial statements (238)
- Accounting -- Standards -- United States (230)
- American Association of Public Accountants (213)
- American Institute of Certified Public Accountants. Auditing Standards Board; Minutes; Auditing -- Standards --United States (210)
- Taxation -- United States (209)
- Publication Year
- Publication
-
- Journal of Accountancy (6656)
- Newsletters (4307)
- Association Sections, Divisions, Boards, Teams (2860)
- Guides, Handbooks and Manuals (2623)
- Woman C.P.A. (2397)
-
- Tax Adviser (2054)
- Haskins and Sells Publications (1783)
- Industry Guides (AAGs), Risk Alerts, and Checklists (1455)
- Exposure Drafts, Comment Letters, and Statements of Position (1068)
- Accounting Historians Notebook (949)
- Touche Ross Publications (911)
- Accounting Historians Journal (892)
- Research Collection School Of Accountancy (756)
- American Institute of Accountants (671)
- Muthanna Journal of Administrative and Economics Sciences (571)
- AICPA Committees (487)
- AICPA Professional Standards (458)
- Individual and Corporate Publications (442)
- Honors Theses (432)
- Management Services: A Magazine of Planning, Systems, and Controls (412)
- Faculty Publications (402)
- Federal Publications (398)
- AICPA Annual Reports (334)
- DLSU Business & Economics Review (297)
- Publications of Accounting Associations, Societies, and Institutes (243)
- Accounting Hall of Fame Brochures (241)
- Proceedings of the University of Kansas Symposium on Auditing Problems (226)
- Examinations and Study (203)
- Management Adviser (202)
- State Publications (193)
- Publication Type
- File Type
Articles 11611 - 11640 of 40108
Full-Text Articles in Accounting
Young Cpas Remain Undaunted By Scandals, Heather M. Hermanson, Mary C. Hill, Susan H. Ivancevich
Young Cpas Remain Undaunted By Scandals, Heather M. Hermanson, Mary C. Hill, Susan H. Ivancevich
Faculty Articles
Did the demise of Arthur Andersen and the related fallout affect the satisfaction of entry-level accountants at Big Four firms? The answer appears to be "no." Despite the considerable negative press focused on the profession, entry-level accountants still assess positively the profession and their careers. The authors followed the careers of 32 new hires from the summer of 2000, assessing their job satisfaction every 6 months. Job satisfaction remained stable over the period just before and after the Andersen collapse. Despite the negative press, respondents indicated that their firm is operating much as it had in the past. The relatively …
Do Speculative Short Sellers Detect Earnings Management?, Yan Zhang
Do Speculative Short Sellers Detect Earnings Management?, Yan Zhang
LSU Doctoral Dissertations
This paper examines empirically whether sophisticated speculative short sellers can detect earnings management by targeting stocks with large income-increasing discretionary accruals and high total accruals. Prior research indicates that total accruals are overpriced and this overpricing is largely attributable to the mispricing of discretionary accruals. Recent studies show that neither auditors nor financial analysts utilize information in accruals. Using samples of 11,537 firm-quarter observations and 5,118 firm-year observations for 1,146 12/31 non-financial NYSE firms from 1992 to 1999, I find supporting evidence those speculative short sellers can detect earnings management using financial accounting information disclosed in 10-Q and 10-K report. …
The Effect Of Program Commitment On The Degree Of Participative Congruence And Managerial Performance In A Budgeting Setting, Kevin T. Breaux
The Effect Of Program Commitment On The Degree Of Participative Congruence And Managerial Performance In A Budgeting Setting, Kevin T. Breaux
LSU Doctoral Dissertations
The purpose of this research endeavor is to investigate the effect that the degree of participative congruence has on the relationship between program commitment and managerial performance. The degree of participative congruence (Clinton and Hunton 2001) is a new measure of participation designed to determine the amount of congruence between the perceived need for participation and the degree of participation allowed. This study used a questionnaire to evaluate the antecedents of and effects of the degree of participative congruence (DPC) in a budgeting setting. In order to investigate these effects, the questionnaire was mailed to a sample of 1,500 AICPA …
The Effect Of The Implicit Theory Of Integrity On An Internal Auditor's Asessment Of Management Fraud Risk, Stephanie F. Watson
The Effect Of The Implicit Theory Of Integrity On An Internal Auditor's Asessment Of Management Fraud Risk, Stephanie F. Watson
LSU Doctoral Dissertations
The purpose of this research project is to determine whether the implicit theory of integrity, a theory from the social psychology literature that predicts how social judgments and decisions are made, can explain internal auditors’ decisions. The implicit theory (Dweck and Leggett 1988) states that there are two types of people: (1) entity theorists and (2) incremental theorists. Entity theorists form strong inferences from observed behavior that are used to predict future behavior. Incremental theorists, on the other hand, do not infer characteristics from behavior, and therefore, do not attempt to predict future behavior. In an internal auditing context, the …
Fls Volunteer Of The Year, American Institute Of Certified Public Accountants (Aicpa)
Fls Volunteer Of The Year, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Arthur J. Dixon Memorial Award, American Institute Of Certified Public Accountants (Aicpa)
Arthur J. Dixon Memorial Award, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Certified Information Technology Professional Lifetime Achievement Award, American Institute Of Certified Public Accountants (Aicpa)
Certified Information Technology Professional Lifetime Achievement Award, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Business/Industry Hall Of Fame, American Institute Of Certified Public Accountants (Aicpa)
Business/Industry Hall Of Fame, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Business Valuation Hall Of Fame, American Institute Of Certified Public Accountants (Aicpa)
Business Valuation Hall Of Fame, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Renewing A Great Profession, Aicpa Chairman’S Inaugural Address, Robert L. Bunting
Renewing A Great Profession, Aicpa Chairman’S Inaugural Address, Robert L. Bunting
Guides, Handbooks and Manuals
No abstract provided.
Questions & Answers: Interpretation 101-3 Performance Of Nonattest Services - Information Technology Services, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Questions & Answers: Interpretation 101-3 Performance Of Nonattest Services - Information Technology Services, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Guides, Handbooks and Manuals
No abstract provided.
Tpa 6930.05 - Sale Of Real Estate Investments Held By Employee Benefit Plans And Discontinued Operations, American Institute Of Certified Public Accountants (Aicpa)
Tpa 6930.05 - Sale Of Real Estate Investments Held By Employee Benefit Plans And Discontinued Operations, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Communicating Possible Fraud And Illegal Acts To Management And Others; (Statement On Standards For Accounting Review Services Interpretation. Interpretation Of Ar Section 100, Compilation And Review Of Financial Statements.), American Institute Of Certified Public Accountants (Aicpa)
Communicating Possible Fraud And Illegal Acts To Management And Others; (Statement On Standards For Accounting Review Services Interpretation. Interpretation Of Ar Section 100, Compilation And Review Of Financial Statements.), American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Fraud And The Financial Statement Audit: Auditor Responsibilities Under Sas 99, Michael Ramos
Fraud And The Financial Statement Audit: Auditor Responsibilities Under Sas 99, Michael Ramos
Guides, Handbooks and Manuals
No abstract provided.
Fraud Detection In A Gaas Audit;Fraud Detection In A Gaas Audit: Sas No. 99 Implementation Guide;, Michael J. Ramos, Lori West
Fraud Detection In A Gaas Audit;Fraud Detection In A Gaas Audit: Sas No. 99 Implementation Guide;, Michael J. Ramos, Lori West
Guides, Handbooks and Manuals
No abstract provided.
Cpa's Guide To Medical, Dental And Other Healthcare Practices;, Lucy R. Carter, Sara S. Lankford
Cpa's Guide To Medical, Dental And Other Healthcare Practices;, Lucy R. Carter, Sara S. Lankford
Guides, Handbooks and Manuals
CD-ROM files converted to PDF and included after main text
Cpa's Guide To Understanding And Controlling Spam, Roman H. Kepczyk, American Institute Of Certified Public Accountants. Information Technology Section
Cpa's Guide To Understanding And Controlling Spam, Roman H. Kepczyk, American Institute Of Certified Public Accountants. Information Technology Section
Guides, Handbooks and Manuals
No abstract provided.
Establishing And Maintaining A System Of Quality Control For A Cpa Firm's Accounting And Auditing Practice, American Institute Of Certified Public Accountants. Joint Task Force On Quality Control Standards
Establishing And Maintaining A System Of Quality Control For A Cpa Firm's Accounting And Auditing Practice, American Institute Of Certified Public Accountants. Joint Task Force On Quality Control Standards
Guides, Handbooks and Manuals
No abstract provided.
Managing Risk In The New Economy, American Institute Of Certified Public Accountants (Aicpa), Canadian Institute Of Chartered Accountants
Managing Risk In The New Economy, American Institute Of Certified Public Accountants (Aicpa), Canadian Institute Of Chartered Accountants
Guides, Handbooks and Manuals
No abstract provided.
Iso 9001: Quality Management System Manual, Revision J, American Institute Of Certified Public Accountants (Aicpa)
Iso 9001: Quality Management System Manual, Revision J, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Auditor's Guide To Understanding Pcaob Auditing Standard No. 2; Aicpa Audit And Accounting Practice Aid Series;, Michael J. Ramos, Lori West, Public Company Accounting Oversight Board, American Institute Of Certified Public Accountants
Auditor's Guide To Understanding Pcaob Auditing Standard No. 2; Aicpa Audit And Accounting Practice Aid Series;, Michael J. Ramos, Lori West, Public Company Accounting Oversight Board, American Institute Of Certified Public Accountants
Guides, Handbooks and Manuals
No abstract provided.
Valuation Of Privately-Held-Company Equity Securities Issued As Compensation; Aicpa Audit And Accounting Practice Aid Series, American Institute Of Certified Public Accountants
Valuation Of Privately-Held-Company Equity Securities Issued As Compensation; Aicpa Audit And Accounting Practice Aid Series, American Institute Of Certified Public Accountants
Guides, Handbooks and Manuals
No abstract provided.
Cpa's Guide To Successfully Implementing & Marketing Trust Services For Small- And Medium-Size Practices, Robert Gold, Andrew Brown, American Institute Of Certified Public Accountants (Aicpa), Canadian Institute Of Chartered Accountants
Cpa's Guide To Successfully Implementing & Marketing Trust Services For Small- And Medium-Size Practices, Robert Gold, Andrew Brown, American Institute Of Certified Public Accountants (Aicpa), Canadian Institute Of Chartered Accountants
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Work/Life And Women's Initiatives 2004 Research: A Decade Of Changes In The Accounting Profession: Workforce Trends And Human Capital Practices, American Institute Of Certified Public Accountants. Work/Life And Women's Initiatives Executive Committee
Aicpa Work/Life And Women's Initiatives 2004 Research: A Decade Of Changes In The Accounting Profession: Workforce Trends And Human Capital Practices, American Institute Of Certified Public Accountants. Work/Life And Women's Initiatives Executive Committee
Guides, Handbooks and Manuals
No abstract provided.
Aicpa's Top Technologies 2004, Scott H. Cytron, Anne A. Stanton, American Institute Of Certified Public Accountants. Information Technology Section
Aicpa's Top Technologies 2004, Scott H. Cytron, Anne A. Stanton, American Institute Of Certified Public Accountants. Information Technology Section
Guides, Handbooks and Manuals
No abstract provided.
Perceived Likelihood Of Activity-Based Costing To Succeed In A University Setting, Nazmi Jarrar
Perceived Likelihood Of Activity-Based Costing To Succeed In A University Setting, Nazmi Jarrar
Theses: Doctorates and Masters
The study provides exploratory empirical evidence on the likelihood of Activity Based Costing (ABC) to succeed in a university setting and the association of this success with specific behavioral implementation factors. The study examined perceptions of Edith Cowan University's ABC users and preparers of the likelihood of the system to succeed in the University and their perceptions of eleven behavioral implementation factors identified by previous studies to have significant association with ABC implementation success. Results were analyzed so as to determine the significance of the correlation between the users' and preparers' perceptions of each of the eleven factors and their …
Audit Risk Alert - 2004/05; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Audit Risk 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.
Sarbanes-Oxley: A Compliance Case Study, Rachel Kass
Sarbanes-Oxley: A Compliance Case Study, Rachel Kass
Presidential Scholars Theses (1990 – 2006)
Sarbanes-Oxley is a piece of legislation passed into law on July 30, 2002 (The Sarbanes Oxley Act of 2002 With Analysis, 2002, p. iii). The act was developed to, " .. . to enhance public company governance, responsibility, and disclosure (p. l)." The official name of the act is Public Company Accounting Reform and Investor Protection Act. The name Sarbanes-Oxley comes from the act's co-sponsors: Senator Paul Sarbanes, D-Maryland and Senator Michael Oxley, R-Ohio. (Callaghan, 2004) The legislation adds requirements for publicly held corporations, not private companies, in the United States regarding internal controls and financial reporting. Sarbanes-Oxley, nicknamed SOX, …
Auditing Revenue In Certain Industries, With Conforming Changes As Of May 1, 2004; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Auditing Revenues Steering Task Force
Auditing Revenue In Certain Industries, With Conforming Changes As Of May 1, 2004; 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.
Auditing The Statement Of Social Insurance; Statement Of Position 04-1; Statement Of Position 04-1, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing The Statement Of Social Insurance; Statement Of Position 04-1; Statement Of Position 04-1, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.