Accounting Commons^™

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

Newsletters

No abstract provided.

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

Newsletters

No abstract provided.

Case For Teaching Accounting History With Accounting Theory In The Undergraduate Curriculum; Innovation In Teaching Award Submission, David R. Vruwink, Dan Deines

Accounting Historians Notebook

Accounting Theory & History is the second course for accounting majors at Kansas State University. This course, along with the first course, Accounting Processes and Controls, serve as the foundation for the remaining accounting curriculum. The introductory accounting classes have a user perspective and de-emphasize the mechanics of the accounting process. Accounting Processes & Controls is designed to teach students how the accounting system works both manually and electronically. Accounting Theory & History describes how accounting has evolved and examines the various accounting methods/theories that could be used or are used in accounting. By taking this approach, students understand that …

Cpa Consultant, Volume 16, Number 2, April/May 2002, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Innovation In Accounting History Education; Life Membership, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

Analysis Of The Life And Writings Of Harvey Stuart Chase (1861-1946): Book About Harvey Stuart Chase Published Privately; Book About Harvey Stuart Chase Published Privately, Richard G.J. Vangermeersch

Accounting Historians Notebook

Harvey Stuart Chase was not only a leader of the public accounting profession from 1895 through 1925, he could be considered the father of municipal accounting, of depreciation, of the national budget, and of two State Societies of CPAs (Massachusetts and Colorado). He, at that time, was mentioned in the same breath with Haskins, Sells, Montgomery, and May. They are still remembered now by accounting historians and accountants but Harvey Stuart Chase is forgotten. This book places him back into the recognition he deserves.

Legitimating History In The Accounting Curriculum, Stephen P. Walker

Accounting Historians Notebook

Over the past eight years I have taught a senior honours course in accounting history at Edinburgh University. The (predominantly) positive feedback received from students enrolled for this option indicates two things. First, that accounting history is considered to be a worthwhile and interesting course. Second, the subject is perceived as refreshingly different. One student commented recently that the course 'brought another discipline and its skills to accounting'. This reference to skills is the essential message of this paper. Trends in higher education in Britain inspire consideration of an alternative basis for legitimating the inclusion of accounting history in the …

Cpa Client Tax Letter, April/May/June 2002, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Acsec Update, Volume 6, Number 3 April 2002, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Newsletters

No abstract provided.

Academy Of Accounting Historians 2002 Functions [2002, Vol. 25, No. 1], Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

Members In Small Local Public Accounting Firms, April 2002, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Hourglass Award; 2001 Vangermeersch Award, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

Minutes: Officers, Trustees, Committee Chairs, And Editors Meeting, Atlanta Marriott Marquis, August 11, 2001, William D. Samson

Accounting Historians Notebook

No abstract provided.

Message From The President [2002, Vol. 25, No. 1], William D. Samson

Accounting Historians Notebook

No abstract provided.

History In Print [2002, Vol. 25, No. 1], Elliott L. Slocum

Accounting Historians Notebook

No abstract provided.

Cpa Eldercare News, Volume 3, Number 1, Spring 2002, American Institute Of Certified Public Accountants. Cpa Eldercare Services

Newsletters

No abstract provided.

Members In Internal Audit, April 2002, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

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

Newsletters

No abstract provided.

Appearances Are Important: Outsourced Internal Audit Services And The Perception Of Auditor Independence, Marshall A. Geiger, D. Jordan Lowe, Kurt J. Pany

Accounting Faculty Publications

The appearance of independence is an important facet of the regulation of auditor independence. The authors conducted a research study to gauge how some financial statement users—loan officers—view and make decisions based on loan proposals that present various types of relationships between the applicant, the auditor that performs the external audit, and the auditor that performs the internal audit function (whether performed in-house or outsourced to the hypothetical loan applicant's external auditor).

The results are insightful: The closer the relationship between the external auditor and the audit client, the higher the perception of inappropriateness, and the less likely the loan …

Aicpa And Information Technology Alliance (Ita) Announce That Ita Will Be A Separate Organization, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Aicpa Response To Sec Announcement Regarding Final Plans For Completing Reviews Of Auditor Independence Systems And Controls, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Accountants Back Reforms To Increase Audit Quality And Corporate Accountability, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Aicpa Chief, In House Testimony, Supports Meaningful Change To Financial Reporting System, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

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

Newsletters

No abstract provided.

Infotech Update, Volume 10, Number 2, March/April 2002, American Institute Of Certified Public Accountants. Information Technology Section

Newsletters

No abstract provided.

An Evaluation Of The Usefulness Of Web-Based Financial And Environmental Performance Information Provided By Oil And Gas Companies, Kathryn A.S. Lancaster, Carolyn A. Strand, Janice Carr

Accounting

Environmentally conscious investors require financial information in addition to environmental information to evaluate a company's performance. Sources of such information include organizations that specialize in providing environmental performance data, such as the Council on Economic Priorities (CEP) or the Investor Responsibility Research Center (IRRC). Both of these organizations research, evaluate, and rank companies based on a variety of metrics, and both charge for their service. Through company websites, the Internet offers another potential source of information, since most companies have a "web presence." However, information supplied on a company website has the risk of bias (i.e. the website may be …

Planner, Volume 16, Number 6, March-April 2002, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

New Fraud Standard Proposed For Nation’S Auditors, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Cpa2biz And Rivio To Merge., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Public Oversight Board Staff. Status Report: The Recommendations Of The Panel On Audit Effectiveness, As Of February 15, 2002, American Institute Of Certified Public Accountants. Public Oversight Board, Panel On Audit Effectiveness

Association Sections, Divisions, Boards, Teams

No abstract provided.