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Articles 12481 - 12510 of 40069
Full-Text Articles in Accounting
News -- 2002 March 19;Statement Of Aulana L. Peters, Member, Public Oversight Board Before The Senate Banking Committee Arch 19, 2002, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board, Aulana L. Peters
News -- 2002 March 19;Statement Of Aulana L. Peters, Member, Public Oversight Board Before The Senate Banking Committee Arch 19, 2002, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board, Aulana L. Peters
Association Sections, Divisions, Boards, Teams
Original copied from the POB Web site
News -- 2002 March 5;Letter Sent From Charles A. Bowsher To John M. Morrissey, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board, Charles A. Bowsher
News -- 2002 March 5;Letter Sent From Charles A. Bowsher To John M. Morrissey, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board, Charles A. Bowsher
Association Sections, Divisions, Boards, Teams
Original copied from the POB Web site
News -- 2002 May 1;Resolution Passed By The Public Oversight Board At Is Meeting On May 1, 2002, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board
News -- 2002 May 1;Resolution Passed By The Public Oversight Board At Is Meeting On May 1, 2002, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board
Association Sections, Divisions, Boards, Teams
Original copied from the POB Web site
News -- 2002 January 31;Letter Sent From Charles A. Bowsher To Harvey L. Pitt, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board, Harvey L. Pitt
News -- 2002 January 31;Letter Sent From Charles A. Bowsher To Harvey L. Pitt, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board, Harvey L. Pitt
Association Sections, Divisions, Boards, Teams
Original copied from the POB Web site
News -- 2002 January 22;Letter Sent From Harvey L. Pitt To Charles A. Bowsher, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board, Charles A. Bowsher
News -- 2002 January 22;Letter Sent From Harvey L. Pitt To Charles A. Bowsher, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board, Charles A. Bowsher
Association Sections, Divisions, Boards, Teams
Original copied from the POB Web site
News -- 2002 March 19;Statement Of The Hon. Charles A. Bowsher Chairman, Public Oversight Board Before The Senate Banking Committee March 19, 2002, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board, Charles A. Bowsher
News -- 2002 March 19;Statement Of The Hon. Charles A. Bowsher Chairman, Public Oversight Board Before The Senate Banking Committee March 19, 2002, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board, Charles A. Bowsher
Association Sections, Divisions, Boards, Teams
Original copied from the POB Web site
Report On The Transition Oversight Staff's Oversight And Other Activities Conducted Under The Memorandum Of Understanding Dated April 12, 2002, American Institute Of Certified Public Accountants. Sec Practice Section. Transition Oversight Staff
Report On The Transition Oversight Staff's Oversight And Other Activities Conducted Under The Memorandum Of Understanding Dated April 12, 2002, American Institute Of Certified Public Accountants. Sec Practice Section. Transition Oversight Staff
Association Sections, Divisions, Boards, Teams
Original copied from TOS Web site
Memorandum Of Understanding ("Mou") April 12, 2002, American Institute Of Certified Public Accountants. Sec Practice Section. Transition Oversight Staff
Memorandum Of Understanding ("Mou") April 12, 2002, American Institute Of Certified Public Accountants. Sec Practice Section. Transition Oversight Staff
Association Sections, Divisions, Boards, Teams
Original copied from TOS Web site
Uniform Accountancy Act And Uniform Accountancy Act Rules, Standards For Regulation Including Substantial Equivalency, American Institute Of Certified Public Accountants (Aicpa), National Association Of State Boards Of Acccountancy
Uniform Accountancy Act And Uniform Accountancy Act Rules, Standards For Regulation Including Substantial Equivalency, American Institute Of Certified Public Accountants (Aicpa), National Association Of State Boards Of Acccountancy
Association Sections, Divisions, Boards, Teams
No abstract provided.
Cash Flow Statement : An Empirical Study Of Voluntary Disclosure Practices Of Malaysian Companies, K. Ranchethamalar K.
Cash Flow Statement : An Empirical Study Of Voluntary Disclosure Practices Of Malaysian Companies, K. Ranchethamalar K.
Student Works (2000-2009)
Cash flow is a critical business solvency measure. The mandatory disclosures on cash flow statements do not provide all the necessary information to evaluate an entity's performance, liquidity and solvency. No prior studies so far, have thoroughly discussed the merits of providing additional information and relating it to firm specific variables. This study has two purposes. The first purpose is to provide empirical evidence on direct and indirect method of presenting operating cash flows. The second part of the study provides empirical evidence on the voluntary disclosure practices of Malaysian companies as encouraged by MASS 5 and relating it to …
Firm Characteristics And Environmental Disclosure Practices : An Empirical Investigation Of Malaysian Public Listed Companies, Harjeet Kaur
Firm Characteristics And Environmental Disclosure Practices : An Empirical Investigation Of Malaysian Public Listed Companies, Harjeet Kaur
Student Works (2000-2009)
Environment information needs to be disclosed if the information is relevant to the decision making process. The majority of the information was reported on voluntary basis, as there were no accounting standard to guide companies in reporting this information. This study investigates the firms characteristics and environmental disclosure practices of the public listed companies. Environmental information in the annual report is measured using content analysis based on quality and quantity and type of environmental information reported. This comprehensive measurement scheme is used in order to get a complete picture of the environmental information as reported in annual reports. The results …
Analisis Kesan-Kesan Kemasukan Pelaburan Langsung Asing (Fdi) Ke Atas Ekonomi Malaysia, Zuriyati Ahmad
Analisis Kesan-Kesan Kemasukan Pelaburan Langsung Asing (Fdi) Ke Atas Ekonomi Malaysia, Zuriyati Ahmad
Student Works (2000-2009)
Peranan pelaburan langsung asing (FDI) sebagai pemangkin kepada pertumbuhan ekonomi Malaysia tidak dapat dinafikan semenjak dari tiga dekad yang lepas. Ia telah memberi banyak sumbangan dan faedah kepada pembangunan negara Malaysia. Malah FDI turut menjadi satu fenomena ekonomi yang penting terutamanya di era globalisasi. Menyedari hakikat ini, kajian yang dilakukan adalah bertujuan untuk melihat kesankesan yang dihasilkan oleh kemasukan FDI di Malaysia secara ekonometrik. Kajian selama tiga dekad ini (1970-2000) lebih menumpukan ke atas kesan-kesan kemasukan FDI melalui 3 saluran utama seperti sektor benar (pelaburan swasta, penggunaan swasta, eksport dan import), sektor kewangan dan output pengeluaran. Di samping itu, faktorfaktor …
Persistence Of Profits : Intra-And Inter-Sector Comparisons, Liew Toh Peng
Persistence Of Profits : Intra-And Inter-Sector Comparisons, Liew Toh Peng
Student Works (2000-2009)
The dynamics of the competition in a market economy is expected to function continuously to eliminate the profit differentials among different firms or industries in the· long run. The persistence of profit rates differentials was estimated with an autoregressive model for a sample of firms listed in 9 sectors of the Main Board of Kuala Lumpur Stock Exchange (KLSE). We applied the methodology proposed by lm et al. ( I 997) to test for the persistence of profits in a panel data structure. A few specifications were considered and the autoregressive model without a lagged difference term was the best …
Corporate Social Responsibility Reporting Of Firms Listed On The Klse : Empirical Evidence, Zarina Zakaria
Corporate Social Responsibility Reporting Of Firms Listed On The Klse : Empirical Evidence, Zarina Zakaria
Student Works (2000-2009)
This study reports on the results of a study on social responsibility reporting practices of 257 listed companies on the Kuala Lumpur Stock Exchange. In addition or providing an up-to-0ate description of such practices, this study also examines some new potential determinants of corporate social responsibility reporting practices, namely the type of audit firm and financial leverage. It replicates a recent New Zealand study (Hackston and Milne, 1996). Makes improvement on other studies in Malaysia by measuring the amount of disclosures as a continuous variables using number of sentences, page measurement and derived page measurement. Consistent with Hackston and Milne …
An Empirical Investigation Of The Relationship Between Audit Committee Effectiveness And Internal Auditors' Professional Objectivity, Sarjo Jah
Student Works (2000-2009)
The objective of this study is to empirically investigate the relationship between audit committees effectiveness and internal auditors' professional objectivity. The study attempts to determine whether or not audit committees effectiveness enhances the professional objectivity and independence of internal auditors. A mail questionnaire, which was used to collect data, was sent to internal auditors as well as audit committee chairmen. The data collected had been analysed using a parametric t-test. The findings of the study showed that there is a positive relationship between audit committee effectiveness and internal auditors professional objectivity. This study adds to existing local literature on audit …
An Empirical Investigation Of The Relationship Between Audit Committee Effectiveness And Internal Auditors' Professional Objectivity : A Focus On Financial Institutions In Malaysia, Panir Selvam Kannan
An Empirical Investigation Of The Relationship Between Audit Committee Effectiveness And Internal Auditors' Professional Objectivity : A Focus On Financial Institutions In Malaysia, Panir Selvam Kannan
Student Works (2000-2009)
This study provides empirical evidence on the relationship between audit committee effectiveness and professional objectivity of internal auditors in the Malaysian banking industry. There was no prior study done on this relationship. Although many studies had been done on the audit committee effectiveness in Malaysia and on the internal auditor's objectivity in overseas, no study is yet to be done on the relationship between an effective audit committee and the professional objectivity of internal auditors. Therefore, this study fills such gap. Many official organizations and bodies internationally as well as in Malaysia have proposed an important role for audit committee …
Risk-Based Audit Approach In The Internal Audit Department Of A Financial Institution : A Qualitative Study, Jans Mei Lin Lim
Risk-Based Audit Approach In The Internal Audit Department Of A Financial Institution : A Qualitative Study, Jans Mei Lin Lim
Student Works (2000-2009)
Traditionally, the internal auditing approach has been very procedures or process driven. Lately, however, there is greater emphasis on the risk-driven approach in an attempt to achieve greater effectiveness and efficiency in internal auditing. This new approach which is risk-driven is called Risk Based Auditing. A riskbased audit focuses on the organization's business risks, that is, risks which can affect a company's profitability and which hold the key to its survival. To analyze this risk, the internal auditor has to look into the working of the company to understand how it operates, and the short and long term business risks …
Regulations Governing The Practice Of Attorneys, Certified Public Accountants, Enrolled Agents, Enrolled Actuaries, And Appraisers Before The Internal Revenue Service; Treasury Department Circular No. 230 (Rev. 7-2002), United States. Internal Revenue Service
Regulations Governing The Practice Of Attorneys, Certified Public Accountants, Enrolled Agents, Enrolled Actuaries, And Appraisers Before The Internal Revenue Service; Treasury Department Circular No. 230 (Rev. 7-2002), United States. Internal Revenue Service
Federal Publications
No abstract provided.
Markov Models To Estimate And Describe Survival Time And Experience In Cohorts With High Euthanasia Frequency, Giselle Louise Hosgood
Markov Models To Estimate And Describe Survival Time And Experience In Cohorts With High Euthanasia Frequency, Giselle Louise Hosgood
LSU Doctoral Dissertations
Unique to survival analysis of veterinary clinical data is classification of observations from euthanized animals. The first study highlighted limitations of Kaplan-Meier product limit analysis (KM) of veterinary clinical data. Three data sets with different outcome proportions (alive, lost-to-follow-up, dead due to disease, dead due to other, euthanized due to disease, euthanized due to other) were used. Different classifications of observations from euthanized animals caused inconsistent conclusions of significant differences between strata within data sets. At times, ranking of median survival time estimates for strata was reversed. The KM was found inappropriate to evaluate observations from euthanized animals. This finding, …
The Investment Opportunity Set And Capitalization Versus Expensing Methods Of Accounting Choice, Dan S. Dhaliwal, William G. Heninger, K.E. Hughes Ii
The Investment Opportunity Set And Capitalization Versus Expensing Methods Of Accounting Choice, Dan S. Dhaliwal, William G. Heninger, K.E. Hughes Ii
Faculty Publications
This paper examines the effects of the investment opportunity set (IOS) on management's decision to capitalize or expense significant costs in two diverse settings: (1) in accounting for exploration and development (E&D) costs by firms in the oil-and-gas industry, and (2) in accounting for research and development (R&D) costs by firms (across industries) prior to 1974. We argue that the relation between the IOS and the decision to capitalize versus to expense is based upon managerial incentives to reduce the variance of accounting earnings. High-growth firms are more likely to have more variable earnings, which therefore creates greater incentives to …
Taxonomy Of Aicpa Core Competencies: Part Of The Aicpa Core Competency Framework, Working Draft: December 21, 2001, American Institute Of Certified Public Accountants (Aicpa)
Taxonomy Of Aicpa Core Competencies: Part Of The Aicpa Core Competency Framework, Working Draft: December 21, 2001, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Cpa Consultant, Volume 15, Number 6, December 2001-January 2002, American Institute Of Certified Public Accountants (Aicpa)
Cpa Consultant, Volume 15, Number 6, December 2001-January 2002, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Academic & Career Development E-Newsletter, Edition 1, Issue 5, December 2001, American Institute Of Certified Public Accountants (Aicpa)
Academic & Career Development E-Newsletter, Edition 1, Issue 5, December 2001, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Off-Shore Borrowing And Guarantees By Banks: Implication For Portfolio Management., C. C. Edordu
Off-Shore Borrowing And Guarantees By Banks: Implication For Portfolio Management., C. C. Edordu
Bullion
The subject I have been asked to reflect on is important and somewhat provocative given the potential significance of foreign capital in the development process and the implied doubt the topic raises about the capacity of banks to manage their portfolios on accessing external finance. With regard to financing tenors, it is pertinent to point out that the tenor of liabilities of most banks in Nigeria and Africa is short. The paper has focused on the various discussions about the conditions for good governance, which raises questions about the structure and functioning of the state, its relationship to society and …
Evidence On The Effectiveness Of Using Tax Credits To Promote Energy Conservation, Kathryn A.S. Lancaster, Michael R. Kinney, Jack Robison
Evidence On The Effectiveness Of Using Tax Credits To Promote Energy Conservation, Kathryn A.S. Lancaster, Michael R. Kinney, Jack Robison
Accounting
The country seems to have quickly embarked on a new energy crisis. "From Manhattan to Montana, worries are mounting that skyrocketing power prices and rolling blackouts will soon spread from their epicenter in California.... Concern about the power picture extends to the top levels of the Bush Administration as it attempts to hammer out a new energy policy." As politicians search for possible solutions to the current crisis, incentives for energy conservation are often mentioned as a possible remedy. A recent Congressional Research Service Issue Brief describes several potential bills. Two create a refundable tax credit for up to 50% …
Current Professional Issues: What Are The Most Important Issues Currently Challenging The Profession?, American Institute Of Certified Public Accountants (Aicpa)
Current Professional Issues: What Are The Most Important Issues Currently Challenging The Profession?, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Proposed Model Policies For Conditioning And Transitioning For The Uniform Cpa Examination And Proposed Revisions To Rules 5-1 To 5-10 Relating To The Uniform Accountancy Act, November 20, 2001, Exposure Draft (American Institute Of Certified Public Accountants), 2001, November 20, American Institute Of Certified Public Accountants. Board Of Examiners
Proposed Model Policies For Conditioning And Transitioning For The Uniform Cpa Examination And Proposed Revisions To Rules 5-1 To 5-10 Relating To The Uniform Accountancy Act, November 20, 2001, Exposure Draft (American Institute Of Certified Public Accountants), 2001, November 20, American Institute Of Certified Public Accountants. Board Of Examiners
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Infotech Update, Volume 9, Number 6, November/December 2001, American Institute Of Certified Public Accountants. Information Technology Section
Infotech Update, Volume 9, Number 6, November/December 2001, American Institute Of Certified Public Accountants. Information Technology Section
Newsletters
No abstract provided.
Cpa Client Bulletin, November 2001, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, November 2001, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Practicing Cpa, Vol. 25 No. 11, November/December 2001, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 25 No. 11, November/December 2001, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.