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Full-Text Articles in Accounting

In Our Opinion… , Vol. 17 No. 3, July 2001, American Institute Of Certified Public Accountants. Audit And Attest Standards Group Jan 2001

In Our Opinion… , Vol. 17 No. 3, July 2001, American Institute Of Certified Public Accountants. Audit And Attest Standards Group

Newsletters

No abstract provided.

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Feedback On Developing An Ais Curriculum, Joseph Callaghan, Eileen Peacock, Arline Savage Jan 2001

Feedback On Developing An Ais Curriculum, Joseph Callaghan, Eileen Peacock, Arline Savage

Accounting

This paper gathers evidence about an Accounting Information Systems (AIS) curriculum developed using a Model-Oriented Tool-Enhanced (MOTE) framework. The evidence was gathered by eliciting the perceptions of employer stake holders about the curriculum. The curriculum follows recommendations of the International Federation of Accountants (IFAC) Guideline No. 11. The IFAC recommendations offer guidance on the information technology in content in accounting curricula and are supported by the AICPA. The evidence gathered supports the inclusion of most elements of the curriculum.

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An Experimental Assessment Of Business Students' Performance: Recognizing Risk Factors Associated With Misappropriation Of Assets, Kathryn A.S. Lancaster, Carolyn A. Strand Jan 2001

An Experimental Assessment Of Business Students' Performance: Recognizing Risk Factors Associated With Misappropriation Of Assets, Kathryn A.S. Lancaster, Carolyn A. Strand

Accounting

This paper reports the results of a study that was conducted to investigate the performance of senior-level business students as it pertains to recognizing certain clues or risk factors that are frequently associated with the misappropriation of entity assets. Based on three of the risk factors identified in SAS No. 82, an experiment was used to examine differences in performance based on academic major, fraud-specific knowledge, and certain experiences of the students. The primary contributions of this study are the discovery that: (1) an increasing number of risk factors; (2) knowledge accumulated in an accounting curriculum; (3) reading additional articles …

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Contents [2001, Vol. 28, No. 1]; Statement Of Policy [2001, Vol. 28, No. 1]; Guide For Submitting Manuscripts [2001, Vol. 28, No. 1], Academy Of Accounting Historians Jan 2001

Contents [2001, Vol. 28, No. 1]; Statement Of Policy [2001, Vol. 28, No. 1]; Guide For Submitting Manuscripts [2001, Vol. 28, No. 1], Academy Of Accounting Historians

Accounting Historians Journal

The prefatory matter includes: List of the Academy officers and trustees, editorial staff and board, issue cover page, the table of contents, Statement of Policy, Guide for Submitting Manuscripts.

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Planner, Volume 15, Number 5, January-February 2001, American Institute Of Certified Public Accountants (Aicpa) Jan 2001

Planner, Volume 15, Number 5, January-February 2001, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

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Infotech Update, Volume 9, Number 1, January/February 2001, American Institute Of Certified Public Accountants. Information Technology Section Jan 2001

Infotech Update, Volume 9, Number 1, January/February 2001, American Institute Of Certified Public Accountants. Information Technology Section

Newsletters

No abstract provided.

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Accounting Hall Of Fame 2000 Induction: Shaun F. O'Malley, Robert L. Brown, Daniel L. Jensen, Shaun F. O'Malley Jan 2001

Accounting Hall Of Fame 2000 Induction: Shaun F. O'Malley, Robert L. Brown, Daniel L. Jensen, Shaun F. O'Malley

Accounting Historians Journal

For the induction of Shaun f. O'Malley: Remarks by Robert L. Brown, PricewaterhouseCoopers; Citation prepared by Daniel L. Jensen, The Ohio State University, read by Robert L. Brown, PricewaterhouseCoopers; Response by Shaun f. O'Malley, PricewaterhouseCoopers

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Internal Audit At The Historical Hudson's Bay Company: A Challenge To Accepted History, Gary P. Spraakman Jan 2001

Internal Audit At The Historical Hudson's Bay Company: A Challenge To Accepted History, Gary P. Spraakman

Accounting Historians Journal

The accepted history of managerial internal audit is that its origins are in financial and compliance auditing. Managerial was added after firms started to expand geographically or into other businesses. That expansion increased complexity and created problems for managers which the internal auditor assisted in solving with managerial audits. Contrary to that two stage development, something comparable to managerial internal audit was being practiced by the Hudson's Bay Company in the form of inspections as early as 1871. Rather than in financial and compliance auditing, these inspections had their geneses in the desire of the senior manager and the committee …

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From The Editor, Stephen P. Walker Jan 2001

From The Editor, Stephen P. Walker

Accounting Historians Journal

In recognition of the mutual advantage to be gained by engaging with the broader community of historians, a new section of The Accounting Historians Journal, Interfaces,' has been established. The object is to reconnoitre literature in history for emerging themes with implications for research directions, theoretical perspectives and methodologies in accounting history. Cheryl McWatters, Reviews Editor, has commissioned a number of exploratory essays, the first of which, by Linda Kirkham and Ann Loft, appears in this number. It is envisaged that the Interfaces' section will also contain reviews of periodical literature in history which is pertinent to accounting historians.

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Accounting Hall Of Fame 2000 Induction: Ross M. Skinner, Robert T. Rutherford, Daniel L. Jensen, Ross M. Skinner Jan 2001

Accounting Hall Of Fame 2000 Induction: Ross M. Skinner, Robert T. Rutherford, Daniel L. Jensen, Ross M. Skinner

Accounting Historians Journal

For the induction of Robert M. Skinner: Remarks by Robert T. Rutherford, The Canadian Institute of Chartered Accountants; Citation prepared by Daniel L. Jensen, The Ohio State University, Read by Robert T. Rutherford; Response by Ross M. Skinner, Clarkson Gordon

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Technological Innovations And The Work Of The Accounting Historian: Some Key Issues, Leonard Goodman, Dan Palmon Jan 2001

Technological Innovations And The Work Of The Accounting Historian: Some Key Issues, Leonard Goodman, Dan Palmon

Accounting Historians Journal

This paper considers how innovations in information technology have changed the process by which accounting historians collect primary and secondary sources of information. It examines how web-based systems have made it possible for historians to collect data from what is effectively a twenty-four-hour on-line library. The paper explores some of the limitations of technological innovations and considers the steps necessary to ensure future access to information stored in digital electronic form. It also considers the challenges involved in authenticating primary source documents such as e-mail and facsimiles and the impact of encryption on the availability of data in the future. …

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Were Islamic Records Precursors To Accounting Books Based On The Italian Method? A Comment, Christopher Nobes Jan 2001

Were Islamic Records Precursors To Accounting Books Based On The Italian Method? A Comment, Christopher Nobes

Accounting Historians Journal

Some readers might have interpreted Zaid [2000] as claiming that the accounting practices of the Islamic State already used or directly led to double entry. This comment puts Zaid's paper into the context of prior literature and points out that no evidence is offered in that literature or by Zaid to dispute an Italian origin for double entry. Nevertheless, there are clear influences from the Muslim world on some antecedents to Western accounting developments and on some features of pre-double-entry accounting in the West.

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Academy Of Accounting Historians: Application For 2001 Membership; Application For 2001 Membership, Academy Of Accounting Historians Jan 2001

Academy Of Accounting Historians: Application For 2001 Membership; Application For 2001 Membership, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

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Contents [2001, Vol. 28, No. 2]; Statement Of Policy [2001, Vol. 28, No. 2]; Guide For Submitting Manuscripts [2001, Vol. 28, No. 2], Academy Of Accounting Historians Jan 2001

Contents [2001, Vol. 28, No. 2]; Statement Of Policy [2001, Vol. 28, No. 2]; Guide For Submitting Manuscripts [2001, Vol. 28, No. 2], Academy Of Accounting Historians

Accounting Historians Journal

The prefatory matter includes: List of the Academy officers and trustees, editorial staff and board, issue cover page, the table of contents, Statement of Policy, Guide for Submitting Manuscripts.

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Work Of The Special Committee On Research Program, Stephen A. Zeff Jan 2001

Work Of The Special Committee On Research Program, Stephen A. Zeff

Accounting Historians Journal

This article begins by recounting the circumstances that led to the AICPA's decision in 1957 to appoint a special committee to recommend a stronger research program to support the process of establishing accounting principles. It then proceeds to examine in depth the committee's sometimes difficult deliberations that eventually led to a unanimous report, in which it recommended the creation of an Accounting Principles Board and an enlarged accounting research division within the Institute. In the course of the article, the author brings out the strong philosophical differences among several of the Big Eight accounting firms that had been impeding the …

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Imperial Connection? Contrasting Accounting Practices In The Coal Mines Of North-East England And Nova Scotia, 1825-1900, Richard K. Fleischman, David Oldroyd Jan 2001

Imperial Connection? Contrasting Accounting Practices In The Coal Mines Of North-East England And Nova Scotia, 1825-1900, Richard K. Fleischman, David Oldroyd

Accounting Historians Journal

The archives of the General Mining Association (GMA), a London-based enterprise with substantial holdings in the Nova Scotian coal-mining industry during the 19th century, are investigated in this paper. The historical record was examined with particular reference to the degree to which industrial costing techniques were transplanted via engineers/managers within the British Empire. The findings support the hypothesis that linkages to Newcastle were evident in Canadian coal mining, but that the accounting emphases differed somewhat between the two locales. In Nova Scotia, there was a great attention to day-to-day expense control. A similar concern was apparent also in the North-East …

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Canadian Audit Market In The First Half Of The Twentieth Century, Alan John Richardson Jan 2001

Canadian Audit Market In The First Half Of The Twentieth Century, Alan John Richardson

Accounting Historians Journal

This paper explores the structure of the Canadian audit market between 1901 and 1941 based on a sample of 3661 financial statements from 956 firms. Two aspects of the market are examined: first, the overall degree of market concentration, and second, the existence of market segmentation. In addition, a specific concern of the paper is to analyse competition between domestic accounting firms and the international accounting firms leading to the merger of major independent Canadian firms with international accounting firm networks after World War Two. The data show a pattern of increasing concentration during the period among a small set …

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Archival Investigation Of A Late 19th Century Accounting Information System: The Use Of Decision Aids In The American Printing Industry, Roger B. Daniels, Jesse Beeler Jan 2001

Archival Investigation Of A Late 19th Century Accounting Information System: The Use Of Decision Aids In The American Printing Industry, Roger B. Daniels, Jesse Beeler

Accounting Historians Journal

This study investigates management's use of decision aids within the context of an accounting information system of a late 19th century American printing firm. Our findings suggest that the use of decision aids by management transformed traditional ac­counting techniques and the cost accounting system into an intri­cate accounting information system by 1880. These decision aids allowed managers to manipulate accounting information to support decisions involving pricing, cost allocation and estimation, profitability assessment, management of receivables, and inventory control. The findings shed new light on the early work of Alexander Hamilton Church on the issue of idle time accounting and raises …

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Academy Of Accounting Historians: Application For 2001 Membership; Application For 2001 Membership, Academy Of Accounting Historians Jan 2001

Academy Of Accounting Historians: Application For 2001 Membership; Application For 2001 Membership, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

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Were Islamic Records Precursors To Accounting Books Based On The Italian Method? A Response, Omar Abdullah Zaid Jan 2001

Were Islamic Records Precursors To Accounting Books Based On The Italian Method? A Response, Omar Abdullah Zaid

Accounting Historians Journal

Offers a response to Nobes' comment on Zaid [2000]. Fo­cuses on Nobes' interpretation of the arguments presented by Zaid, his contentions about pious inscriptions' and the use of the term journal'. Calls for broader thinking on the history of double entry bookkeeping and for more research on possible antecedents in the Islamic state.

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Cpa Client Bulletin, January 2001, American Institute Of Certified Public Accountants (Aicpa) Jan 2001

Cpa Client Bulletin, January 2001, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

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Accounting Historians Journal, 2001, Vol. 28, No. 1 [Whole Issue] Jan 2001

Accounting Historians Journal, 2001, Vol. 28, No. 1 [Whole Issue]

Accounting Historians Journal

June issue

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Effect Of Information Technology On The Auditor's Consideration Of Internal Control In A Financial Statement Audit; Statement On Auditing Standards, 094, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee Jan 2001

Effect Of Information Technology On The Auditor's Consideration Of Internal Control In A Financial Statement Audit; Statement On Auditing Standards, 094, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee

Statements on Auditing Standards

This Statement provides guidance on the independent auditors consideration of an entity's internal control in an audit of financial statements in accordance with generally accepted auditing standards. It defines internal control, describes the objectives and components of internal control, and explains how an auditor should consider internal control in planning and performing an audit. In particular, this Statement provides guidance about implementing the second standard of field work: "A sufficient understanding of internal control is to be obtained to plan the audit and to determine the nature, timing, and extent of tests to be performed."

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Accounting Hall Of Fame 2000 Induction: Charles W. Haskins, J. Michael Cook, Daniel L. Jensen Jan 2001

Accounting Hall Of Fame 2000 Induction: Charles W. Haskins, J. Michael Cook, Daniel L. Jensen

Accounting Historians Journal

For the induction of Charles W. Haskins: Remarks by J. Michael Cook; Citation prepared by Daniel L. Jensen, The Ohio State University, read by J. Michael Cook

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Members In Government, January 2001, American Institute Of Certified Public Accountants (Aicpa) Jan 2001

Members In Government, January 2001, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

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Members In Small Local Public Accounting Firms, January 2001, American Institute Of Certified Public Accountants (Aicpa) Jan 2001

Members In Small Local Public Accounting Firms, January 2001, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

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Members In Large Public Accounting Firms, January 2001, American Institute Of Certified Public Accountants (Aicpa) Jan 2001

Members In Large Public Accounting Firms, January 2001, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

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Cpa Client Tax Letter, January/February/March 2001, American Institute Of Certified Public Accountants (Aicpa) Jan 2001

Cpa Client Tax Letter, January/February/March 2001, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

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Cpa Expert 2001 Fall, American Institute Of Certified Public Accountants Jan 2001

Cpa Expert 2001 Fall, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.

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Cpa Expert 2001 Spring, American Institute Of Certified Public Accountants Jan 2001

Cpa Expert 2001 Spring, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.

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