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Full-Text Articles in Accounting

Dura Pharmaceuticals, Inc., Et Al., V. Michael Broudo, Et Al., Brief For The American Institute Of Certified Public Accountants As Amicus Curiae In Support Of Petitioners, United States. Supreme Court, American Institute Of Certified Public Accountants (Aicpa) Jan 2003

Dura Pharmaceuticals, Inc., Et Al., V. Michael Broudo, Et Al., Brief For The American Institute Of Certified Public Accountants As Amicus Curiae In Support Of Petitioners, United States. Supreme Court, American Institute Of Certified Public Accountants (Aicpa)

Federal Publications

No abstract provided.


Voluntary Disclosure Of Segment Information In A Regulated Environment : Australian Evidence, Mui Ching Chan Jan 2003

Voluntary Disclosure Of Segment Information In A Regulated Environment : Australian Evidence, Mui Ching Chan

Theses: Doctorates and Masters

This thesis is an empirical examination of the relationship between six firm characteristics, namely: firm size, industry membership, minority interest, financial leverage, firm diversification, ownership diffusion, and voluntary disclosure of segment information in a regulated environment. This study provides empirical evidence that there are incentives for Australian companies with specific firm characteristics to voluntarily disclose segment information in a regulated setting. The theoretical frameworks employed in this research study are agency theory and contracting theory. Compensation contracts are employed to resolve the potential conflicts of interest between the shareholders and managers giving rise to agency cost of equity. Debt contracts …


Model Checking For Design And Assurance Of E-Business Processes, Bonnie Anderson, James V. Hansen, Paul Benjamin Lowry, Scott L. Summers Jan 2003

Model Checking For Design And Assurance Of E-Business Processes, Bonnie Anderson, James V. Hansen, Paul Benjamin Lowry, Scott L. Summers

Faculty Publications

Use of the Internet for electronic business has the potential to revolutionize the way many businesses are conducted. Yet, several businesses have fallen victim to problems in information systems that facilitate e-Business. These problems are characterized by uncertainties due to system complexity, rapid development, interconnectivity, and a lack of familiarity with the new technologically based economy. This paper demonstrates how model checking can aid in the design and assurance of e- Business processes in environments characterized by distributed processing, parallelism, concurrency, communication uncertainties, and continuous operations.


The Relations Between Knowledge, Search Strategy, And Performance In Unaided And Aided Information Search, John A. Barrick, Brian C. Spilker Jan 2003

The Relations Between Knowledge, Search Strategy, And Performance In Unaided And Aided Information Search, John A. Barrick, Brian C. Spilker

Faculty Publications

Information search is a critical step in resolving complex issues in many different decisionmaking domains. This study examines the relations between knowledge, search strategy, and performance in both unaided and aided information search. The results of an experiment indicates that (a) task-relevant knowledge is directly related to performance in aided but not in unaided information search; (b) in unaided information search, search strategy mediates the relation between knowledge and performance; that is, knowledge indirectly affects performance through its effect on search strategy; and (c) an information search aid moderates both the relation between knowledge and search strategy and the relation …


Agronomic And Molecular Characterization Of Louisiana Native Spartina Alterniflora Accessions, Alicia Beatriz Ryan Jan 2003

Agronomic And Molecular Characterization Of Louisiana Native Spartina Alterniflora Accessions, Alicia Beatriz Ryan

LSU Doctoral Dissertations

Coastal erosion and wetland deterioration are serious and widespread problems affecting Louisiana’s coastal zone. The application of agronomic and molecular techniques for improving crop species is well documented. However, these have not been routinely applied to species of ecological and environmental value. Spartina alterniflora is used extensively for shoreline protection and tidal marsh restoration because of its aggressive spreading habit and tolerance to salinity. The progress of marsh revegetation projects is limited by the costs and labor associated with vegetative propagation of Spartina. Hence, a breeding program was initiated to develop improved smooth cordgrass accessions with superior seed producing ability …


Planting Rate Effects On Sugarcane Yield Trials, Albert Joseph Orgeron Jan 2003

Planting Rate Effects On Sugarcane Yield Trials, Albert Joseph Orgeron

LSU Master's Theses

New varieties are provided to the Louisiana sugarcane industry by researchers at Louisiana State University AgCenter, the United States Department of Agriculture-ARS, and the American Sugar Cane League of the USA, Inc. Currently, Louisiana farmers plant sugarcane at rates ranging from two to five or more whole stalks. A two-stalk planting rate is used to plant all stages of the LSU AgCenter’s sugarcane variety development program. The objective of this study was to determine the effect of planting rate on sugarcane variety trial data and interpretation. A planting rate by variety experiment was conducted at the LSU AgCenter’s Sugar Research …


American Institute Of Certified Public Accountants Issues Fair Value Toolkit For Auditors, American Institute Of Certified Public Accountants (Aicpa) Dec 2002

American Institute Of Certified Public Accountants Issues Fair Value Toolkit For Auditors, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Aicpa Announces Winners Of The 2002 Business Valuation Hall Of Fame Awards, American Institute Of Certified Public Accountants (Aicpa) Dec 2002

Aicpa Announces Winners Of The 2002 Business Valuation Hall Of Fame Awards, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Report Of The Independent Reporter On The Transition Oversight Staff's Reviews Of The Independence Quality Control Systems Of The Four Reviewed Firms December 19, 2002, American Institute Of Certified Public Accountants. Sec Practice Section. Transition Oversight Staff Dec 2002

Report Of The Independent Reporter On The Transition Oversight Staff's Reviews Of The Independence Quality Control Systems Of The Four Reviewed Firms December 19, 2002, American Institute Of Certified Public Accountants. Sec Practice Section. Transition Oversight Staff

Association Sections, Divisions, Boards, Teams

Original copied from TOS Web site


Report On The Independence Quality Control Systems Of The Four Reviewed Firms December 19, 2002, American Institute Of Certified Public Accountants. Sec Practice Section. Transition Oversight Staff Dec 2002

Report On The Independence Quality Control Systems Of The Four Reviewed Firms December 19, 2002, American Institute Of Certified Public Accountants. Sec Practice Section. Transition Oversight Staff

Association Sections, Divisions, Boards, Teams

Original copied from TOS Web site


Proposed Statement Of Position, Clarification Of The Scope Of The Audit And Accounting Guide Audits Of Investment Companies And Accounting By Parent Companies And Equity Method Investors For Investments In Investment Companies. Exposure Draft (American Institute Of Certified Public Accountants), December 17, 2002, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Dec 2002

Proposed Statement Of Position, Clarification Of The Scope Of The Audit And Accounting Guide Audits Of Investment Companies And Accounting By Parent Companies And Equity Method Investors For Investments In Investment Companies. Exposure Draft (American Institute Of Certified Public Accountants), December 17, 2002, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Aicpa Comments On Sec's Proposed Rule On Conditions For Non-Gaap Financial Measures., American Institute Of Certified Public Accountants (Aicpa) Dec 2002

Aicpa Comments On Sec's Proposed Rule On Conditions For Non-Gaap Financial Measures., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Aicpa Chairman Affirms Accounting Profession's Committment To Upholding The Public Trust: Delivers Keynote Address At Sec Conference., William F. Ezzell Dec 2002

Aicpa Chairman Affirms Accounting Profession's Committment To Upholding The Public Trust: Delivers Keynote Address At Sec Conference., William F. Ezzell

Guides, Handbooks and Manuals

No abstract provided.


Cd Training Program Teaches U.S. Businesses How To Detect And Prevent Fraud, American Institute Of Certified Public Accountants (Aicpa), Association Of Certified Fraud Examiners Dec 2002

Cd Training Program Teaches U.S. Businesses How To Detect And Prevent Fraud, American Institute Of Certified Public Accountants (Aicpa), Association Of Certified Fraud Examiners

Guides, Handbooks and Manuals

No abstract provided.


Aicpa Comments On Sec’S Proposed Rule On Md&A Disclosure Of Off-Balance-Sheet Arrangements, American Institute Of Certified Public Accountants (Aicpa) Dec 2002

Aicpa Comments On Sec’S Proposed Rule On Md&A Disclosure Of Off-Balance-Sheet Arrangements, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Amendment To Statement On Auditing Standards No. 95, Generally Accepted Auditing Standards; Audit Evidence; Audit Risk And Materiality In Conducting An Audit; Planning And Supervision; Understanding The Entity And Its Environment And Assessing The Risks Of Material Misstatement; Performing Audit Procedures In Response To Assessed Risks And Evaluating The Audit Evidence Obtained; And Amendment To Statement On Auditing Standards No. 39, Audit Sampling. Exposure Draft: Amendment To Statement On Auditing Standards No. 95, Generally Accepted Auditing Standards; Audit Evidence; Audit Risk And Materiality In Conducting An Audit; Planning And Supervision; Understanding The Entity And Its Environment And Assessing The Risks Of Material Misstatement; Performing Audit Procedures In Response To Assessed Risks And Evaluating The Audit Evidence Obtained; And Amendment To Statement On Auditing Standards No. 39, Audit Sampling. Exposure Draft (American Institute Of Certified Public Accountants), December 2, 2002, American Institute Of Certified Public Accountants. Auditing Standards Board Dec 2002

Amendment To Statement On Auditing Standards No. 95, Generally Accepted Auditing Standards; Audit Evidence; Audit Risk And Materiality In Conducting An Audit; Planning And Supervision; Understanding The Entity And Its Environment And Assessing The Risks Of Material Misstatement; Performing Audit Procedures In Response To Assessed Risks And Evaluating The Audit Evidence Obtained; And Amendment To Statement On Auditing Standards No. 39, Audit Sampling. Exposure Draft: Amendment To Statement On Auditing Standards No. 95, Generally Accepted Auditing Standards; Audit Evidence; Audit Risk And Materiality In Conducting An Audit; Planning And Supervision; Understanding The Entity And Its Environment And Assessing The Risks Of Material Misstatement; Performing Audit Procedures In Response To Assessed Risks And Evaluating The Audit Evidence Obtained; And Amendment To Statement On Auditing Standards No. 39, Audit Sampling. Exposure Draft (American Institute Of Certified Public Accountants), December 2, 2002, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


A Statistical Approach To Analyzing Investment Strategies, Michele L. Jackson Dec 2002

A Statistical Approach To Analyzing Investment Strategies, Michele L. Jackson

Electronic Dissertations and Theses

It often takes very little to make the difference between financial failure and success, but in times of extreme market volatility, even the relatively sophisticated investor can sometimes be caught off guard. People cannot afford to ignore their investments. Without a coordinated strategy, it can be difficult to build an effective investment portfolio that meets individual financial needs. As an individual investor, it is important to evaluate each investment in the context of the overall objectives. A fundamental key to being successful when building a stick investment portfolio is understanding the history of the stock market. This makes investors aware …


Cpa Client Bulletin, December 2002, American Institute Of Certified Public Accountants (Aicpa) Dec 2002

Cpa Client Bulletin, December 2002, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Consultant, Volume 16, Number 6, December 2002-January 2003, American Institute Of Certified Public Accountants (Aicpa) Dec 2002

Cpa Consultant, Volume 16, Number 6, December 2002-January 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practicing Cpa, Vol. 26 No. 10, December 2002, American Institute Of Certified Public Accountants (Aicpa) Dec 2002

Practicing Cpa, Vol. 26 No. 10, December 2002, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Revised Innocent Spouse Rules Offer Greater Tax Relief, Linda M. Johnson, A. Bruce Clements Dec 2002

Revised Innocent Spouse Rules Offer Greater Tax Relief, Linda M. Johnson, A. Bruce Clements

Faculty Articles

When a married couple files a joint tax return, both spouses become jointly and severally liable for the income taxes due, including any additional taxes, interest, and penalties determined at a later date. In the event of an underpayment of income tax, the IRS can proceed against either spouse to collect the entire tax deficiency. This places a spouse in a precarious position in situations where the other spouse deliberately omits income or overstates deductions on a jointly filed income tax return, even if the spouse is totally unaware of the other's transgressions. Relief from joint and several liability is …


Aicpa Responds To Sec Proposals On Internal Controls, Ethics & Audit Committees, American Institute Of Certified Public Accountants (Aicpa) Nov 2002

Aicpa Responds To Sec Proposals On Internal Controls, Ethics & Audit Committees, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Aicpa Urges Sec To Broaden Prohibition On Misleading Auditors, American Institute Of Certified Public Accountants (Aicpa) Nov 2002

Aicpa Urges Sec To Broaden Prohibition On Misleading Auditors, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Aicpa Joins Others In Helping Businesses To Combat Fraud, American Institute Of Certified Public Accountants (Aicpa) Nov 2002

Aicpa Joins Others In Helping Businesses To Combat Fraud, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


American Institute Of Certified Public Accountants Shifts Focus To Industry-Specific Accounting Guidance, American Institute Of Certified Public Accountants (Aicpa) Nov 2002

American Institute Of Certified Public Accountants Shifts Focus To Industry-Specific Accounting Guidance, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Members In Business And Industry, November 2002, American Institute Of Certified Public Accountants (Aicpa) Nov 2002

Members In Business And Industry, November 2002, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Education, November 2002, American Institute Of Certified Public Accountants (Aicpa) Nov 2002

Members In Education, November 2002, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Medium Public Accounting Firms, November 2002, American Institute Of Certified Public Accountants (Aicpa) Nov 2002

Members In Medium Public Accounting Firms, November 2002, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Large Public Accounting Firms, November 2002, American Institute Of Certified Public Accountants (Aicpa) Nov 2002

Members In Large Public Accounting Firms, November 2002, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Infotech Update, Volume 10, Number 6, November/December 2002, American Institute Of Certified Public Accountants. Information Technology Section Nov 2002

Infotech Update, Volume 10, Number 6, November/December 2002, American Institute Of Certified Public Accountants. Information Technology Section

Newsletters

No abstract provided.