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Articles 11761 - 11790 of 40108

Full-Text Articles in Accounting

Members In Medium Public Accounting Firms, October 2003, American Institute Of Certified Public Accountants (Aicpa) Oct 2003

Members In Medium Public Accounting Firms, October 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Small Local Public Accounting Firms, October 2003, American Institute Of Certified Public Accountants (Aicpa) Oct 2003

Members In Small Local Public Accounting Firms, October 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Notable 19th Century American Accountants That Could Be Considered For The Accounting Hall-Of-Fame, George C. Romeo Oct 2003

Notable 19th Century American Accountants That Could Be Considered For The Accounting Hall-Of-Fame, George C. Romeo

Accounting Historians Notebook

In America, the 19th century marked the beginning of substantial economic changes (development of the vast railroad system, industrialization, and unsatiated demand for capital), providing an environment conducive to the establishment of a new profession, public accountancy. There were many accounting pioneers in the United States who helped the accounting profession develop during this transitional period. Many of the 19th century American accountants are not as well known as their 20th century counterparts, and only two accountants who worked primarily in the 19th century are currently in the Hall of Fame; Charles E. Sprague and Charles Haskins. Until recently, there …


Tonya Flesher Named Top Teacher At University Of Mississippi, Elaine Pugh Oct 2003

Tonya Flesher Named Top Teacher At University Of Mississippi, Elaine Pugh

Accounting Historians Notebook

Dr. Tonya Flesher, past president of the Academy of Accounting Historians and professor of Accountancy, was recently recognized as winner of the University of Mississippi's 2003 prestigious Elsie M. Hood Outstanding Teacher of the Year Award. Flesher, who has taught in the UM School of Accountancy since 1979, was selected from among the university's 549 full-time faculty members for the prestigious award.


Accounting Historians Notebook, 2003, Vol. 26, No. 2 (October) [Whole Issue] Oct 2003

Accounting Historians Notebook, 2003, Vol. 26, No. 2 (October) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians


History In Print [2003, Vol. 26, No. 2], Academy Of Accounting Historians Oct 2003

History In Print [2003, Vol. 26, No. 2], Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Cpa Consultant, Volume 17, Number 3, October/November 2003, American Institute Of Certified Public Accountants (Aicpa) Oct 2003

Cpa Consultant, Volume 17, Number 3, October/November 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Government, October 2003, American Institute Of Certified Public Accountants (Aicpa) Oct 2003

Members In Government, October 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Bulletin, October 2003, American Institute Of Certified Public Accountants (Aicpa) Oct 2003

Cpa Client Bulletin, October 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Factors To Be Considered In Determining A Corporation's Commercial Domicile, A. Bruce Clements Oct 2003

Factors To Be Considered In Determining A Corporation's Commercial Domicile, A. Bruce Clements

Faculty Articles

Laws can vary significantly in taxing multijurisdictional companies depending on a company's degree of corporate presence in the taxing state, the type and source of income earned, and the type of property used or held in the state. Several critical factors can determine a company's tax liability in a state, including the location of the company's commercial domicile. The US Supreme Court's decision in the Wheeling Steel case regarding commercial domicile is overriding in federal, as well as state courts. Accordingly, multistate companies and their tax advisors should consider the location of central management activities when planning to start or …


Going-Concern Opinions: Broadening The Expectations Gap, Michael D. Akers, Meredith A. Maher, Don E. Giacomino Oct 2003

Going-Concern Opinions: Broadening The Expectations Gap, Michael D. Akers, Meredith A. Maher, Don E. Giacomino

Accounting Faculty Research and Publications

A rash of high-profile bankruptcies has led to a search for answers. Many hold auditors responsible for not detecting the potential for bankruptcy during the most recent audit. The Weiss Report, a study of several dozen bankrupt companies submitted to the U.S. Senate during its deliberations on the Sarbanes-Oxley Act, found a "broad and massive failure" on the part of auditors to raise "yellow flags" that indicate potential bankruptcy. The authors examined Weiss' methodology and found that, applied to a broader group of companies, Weiss' criteria would have incorrectly predicted bankruptcy for nearly half of the non-bankrupt companies studied. This …


Do Different Cost Systems Make A Difference?, S. B. Hughes, Kathy A. Paulson Gjerde Oct 2003

Do Different Cost Systems Make A Difference?, S. B. Hughes, Kathy A. Paulson Gjerde

Scholarship and Professional Work - Business

Presents a survey of several U.S. manufacturing companies to determine whether managers within companies that use different cost systems believe the information provided by those systems differs. Reason for the decision of companies to continue to use other types of cost systems; Emphasis on activity-based costing; Association of variable costing with the theory of constraints literature.


The Taxation Of Telecommunications In California In The Information Age, J. E. Prieger, T. A. Sexton, Annette M. Nellen Sep 2003

The Taxation Of Telecommunications In California In The Information Age, J. E. Prieger, T. A. Sexton, Annette M. Nellen

Faculty Publications

No abstract provided.


Task Force Issues Its Report On Role Of Responsibilities Of Aicpa Council, Fourteen Recommendations Put Forth, American Institute Of Certified Public Accountants (Aicpa) Sep 2003

Task Force Issues Its Report On Role Of Responsibilities Of Aicpa Council, Fourteen Recommendations Put Forth, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Infotech Update, Volume 11, Number 5, September/October 2003, American Institute Of Certified Public Accountants. Information Technology Section Sep 2003

Infotech Update, Volume 11, Number 5, September/October 2003, American Institute Of Certified Public Accountants. Information Technology Section

Newsletters

No abstract provided.


Cpa Client Bulletin, September 2003, American Institute Of Certified Public Accountants (Aicpa) Sep 2003

Cpa Client Bulletin, September 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Planner, Volume 18, Number 3, September-October 2003, American Institute Of Certified Public Accountants (Aicpa) Sep 2003

Planner, Volume 18, Number 3, September-October 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practicing Cpa, Vol. 27 No. 7, September 2003, American Institute Of Certified Public Accountants (Aicpa) Sep 2003

Practicing Cpa, Vol. 27 No. 7, September 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Education, September 2003, American Institute Of Certified Public Accountants (Aicpa) Sep 2003

Members In Education, September 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Large Public Accounting Firms, September 2003, American Institute Of Certified Public Accountants (Aicpa) Sep 2003

Members In Large Public Accounting Firms, September 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Small Local Public Accounting Firms, September 2003, American Institute Of Certified Public Accountants (Aicpa) Sep 2003

Members In Small Local Public Accounting Firms, September 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Tax Section Newsletter, September 2003, American Institute Of Certified Public Accountants. Tax Section Sep 2003

Tax Section Newsletter, September 2003, American Institute Of Certified Public Accountants. Tax Section

Newsletters

No abstract provided.


Members In Business And Industry, September 2003, American Institute Of Certified Public Accountants (Aicpa) Sep 2003

Members In Business And Industry, September 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Government, September 2003, American Institute Of Certified Public Accountants (Aicpa) Sep 2003

Members In Government, September 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Research Opportunities In Internal Auditing, Sridhar Ramamoorti Sep 2003

Research Opportunities In Internal Auditing, Sridhar Ramamoorti

Accounting Faculty Publications

Focuses on the book Research Opportunities in Internal Auditing, edited by Andrew D. Bailey Jr., Audrey A. Gramling and Sridhar Ramamoorti. History, evolution and prospects of internal auditing; Internal audit function; Auditing risk assessment and risk management processes.


Interpretation Of 101-3 Under Rule Of Conduct 101; Interpretation 101-5 Under Rule Of Conduct 101; Interpretation 101-13 Under Rule Of Conduct; Ethics Ruling 104 Under Rule 101: Operational Auditing Services; Ethics Ruling 105 Under Rule 101: Frequency Of Extended Audit Procedures., American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Aug 2003

Interpretation Of 101-3 Under Rule Of Conduct 101; Interpretation 101-5 Under Rule Of Conduct 101; Interpretation 101-13 Under Rule Of Conduct; Ethics Ruling 104 Under Rule 101: Operational Auditing Services; Ethics Ruling 105 Under Rule 101: Frequency Of Extended Audit Procedures., American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

AICPA Professional Standards

No abstract provided.


Aicpa Names Gerald A. Silva 2003 Outstanding Cpa In Government, American Institute Of Certified Public Accountants (Aicpa) Aug 2003

Aicpa Names Gerald A. Silva 2003 Outstanding Cpa In Government, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Aicpa Hires New Vice President To Enhance Small Firm Services, James Metzler Joins Institute With This Mission, American Institute Of Certified Public Accountants (Aicpa) Aug 2003

Aicpa Hires New Vice President To Enhance Small Firm Services, James Metzler Joins Institute With This Mission, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Cpa Client Bulletin, August 2003, American Institute Of Certified Public Accountants (Aicpa) Aug 2003

Cpa Client Bulletin, August 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Consultant, Volume 17, Number 2, August/September 2003, American Institute Of Certified Public Accountants (Aicpa) Aug 2003

Cpa Consultant, Volume 17, Number 2, August/September 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.