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Articles 14131 - 14160 of 39918
Full-Text Articles in Accounting
Elijah Watt Sells Award, American Institute Of Certified Public Accountants (Aicpa)
Elijah Watt Sells Award, American Institute Of Certified Public Accountants (Aicpa)
AICPA Annual Reports
No abstract provided.
Comment Letters, Deferral Of The Effective Date Of Certain Provisions Of Sop 97-2, Software Revenue Recognition, For Certain Transactions;, People Soft Bankers Systems
Comment Letters, Deferral Of The Effective Date Of Certain Provisions Of Sop 97-2, Software Revenue Recognition, For Certain Transactions;, People Soft Bankers Systems
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Role Of Essay Questions And Problems In The Uniform Cpa Examination: Discussion Memorandum, September 15, 1998, American Institute Of Certified Public Accountants. Board Of Examiners
Role Of Essay Questions And Problems In The Uniform Cpa Examination: Discussion Memorandum, September 15, 1998, American Institute Of Certified Public Accountants. Board Of Examiners
Examinations and Study
No abstract provided.
Underreporting Chargeable Time: A Continuing Problem For Public Accounting Firms, Michael D. Akers, Charles T. Horngren, Tim V. Eaton
Underreporting Chargeable Time: A Continuing Problem For Public Accounting Firms, Michael D. Akers, Charles T. Horngren, Tim V. Eaton
Accounting Faculty Research and Publications
Prior research shows that underreporting chargeable time has been a concern for public accounting firms even though many of these firms have policies and procedures that prohibit "eating" time. The purpose of this study is to examine the current state of this problem and to provide recommendations to manage the problem more effectively. Practicing public accountants at all professional levels were surveyed to determine the extent, opportunity, ethical perception and perceived benefits of underreporting time. The results show that although the majority of the respondents believe underreporting time is unethical, the majority of them did not report all of their …
The Interactive Effects Of Different Accounting Controls On Subordinates' Behaviour And Performance, Chong M. Lau
The Interactive Effects Of Different Accounting Controls On Subordinates' Behaviour And Performance, Chong M. Lau
Research outputs pre 2011
Prior research suggests that goal setting and an emphasis en meeting tight budget targets may influence the extent of subordinates' performance and slack creation. This study hypothesizes that other accounting controls may moderate these relationships. Specifically, it hypothesizes that: (i) budgetary performance is increased and (ii) budgetary slack creation is decreased when an emphasis on setting and meeting tight budget targets is complemented with a high extent of cost control. The results support a significant two-way interaction between Emphasis on setting and meeting tight budget targets and Cost control affecting budgetary performance. A significant two-way interaction between Emphasis en setting …
The Effects Of Gender And Task Complexity On Audit Judgment, Janne Chung, Gary S. Monroe
The Effects Of Gender And Task Complexity On Audit Judgment, Janne Chung, Gary S. Monroe
Research outputs pre 2011
This study examines the interaction effect between gender and task complexity on audit judgment based on the selectivity hypothesis. This hypothesis states that males are selective information processors whereas females are detailed information processors. The study extends this hypothesis to an auditing context and hypothesizes that males will outperform females when task complexity is low while females will outperform males when task complexity is high. A two (males and females) by two (task complexity - high and low) full factorial experiment was carried out. The low and high task complexity conditions were created by manipulating the number of cues. The …
Reporting On Pass/Fail Grades On The Uniform Cpa Examination: Status Report, December 1998, American Institute Of Certified Public Accountants. Board Of Examiners
Reporting On Pass/Fail Grades On The Uniform Cpa Examination: Status Report, December 1998, American Institute Of Certified Public Accountants. Board Of Examiners
Examinations and Study
No abstract provided.
Reporting Pass/Fail Grades On The Uniform Cpa Examination: Invitation To Comment, June 1, 1998, American Institute Of Certified Public Accountants. Board Of Examiners
Reporting Pass/Fail Grades On The Uniform Cpa Examination: Invitation To Comment, June 1, 1998, American Institute Of Certified Public Accountants. Board Of Examiners
Examinations and Study
No abstract provided.
Information For Uniform Cpa Examination Candidates, Effective May 1998, American Institute Of Certified Public Accountants
Information For Uniform Cpa Examination Candidates, Effective May 1998, American Institute Of Certified Public Accountants
Examinations and Study
No abstract provided.
Conversion Of The Uniform Cpa Examination To Computer-Based Examination, October 1998, Joint Aicpa/Nasba Computerization Implementations Committee, American Institute Of Certified Public Accountants, National Association Of State Boards Of Accountancy
Conversion Of The Uniform Cpa Examination To Computer-Based Examination, October 1998, Joint Aicpa/Nasba Computerization Implementations Committee, American Institute Of Certified Public Accountants, National Association Of State Boards Of Accountancy
Examinations and Study
No abstract provided.
Information For International Uniform Cpa Qualification Examination Candidates, Second Edtion - Effective November 1998, American Institute Of Certified Public Accountants. Board Of Examiners
Information For International Uniform Cpa Qualification Examination Candidates, Second Edtion - Effective November 1998, American Institute Of Certified Public Accountants. Board Of Examiners
Examinations and Study
No abstract provided.
Remarks Before The Blue Ribbon Committee On Audit Committee Practices, William T. Allen, Independence Standards Board
Remarks Before The Blue Ribbon Committee On Audit Committee Practices, William T. Allen, Independence Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Staff Recent Interpretation Ratified: Coopers & Lybrand Of Australia, Richard H. Towers, David E. Birenbaum, Independence Standards Board
Staff Recent Interpretation Ratified: Coopers & Lybrand Of Australia, Richard H. Towers, David E. Birenbaum, Independence Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Independence Issues Committee Minutes Of September 8, 1998 Meeting Public Session, Independence Standards Board. Independence Issues Committee
Independence Issues Committee Minutes Of September 8, 1998 Meeting Public Session, Independence Standards Board. Independence Issues Committee
Association Sections, Divisions, Boards, Teams
No abstract provided.
Introducing The Independence Standards Board, Occ/Fdic/Frb Bank Accounting Seminar, September 16,1998, Richard H. Towers, Independence Standards Board
Introducing The Independence Standards Board, Occ/Fdic/Frb Bank Accounting Seminar, September 16,1998, Richard H. Towers, Independence Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Independence Standards Board Rosters (Received 12/14/98): Board Members And Executive Director, Independence Issues Committee Roster, Independence Issues Committee Roster February 4, 1998, Isb Staff, Isb Address And Staff, Independence Standards Board
Independence Standards Board Rosters (Received 12/14/98): Board Members And Executive Director, Independence Issues Committee Roster, Independence Issues Committee Roster February 4, 1998, Isb Staff, Isb Address And Staff, Independence Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Amici Curiae Brief, American Institute Of Certified Public Accountants (Aicpa), Massachusetts Society Of Certified Public Accountants
Amici Curiae Brief, American Institute Of Certified Public Accountants (Aicpa), Massachusetts Society Of Certified Public Accountants
Association Sections, Divisions, Boards, Teams
No abstract provided.
Independence Standards Board - Minutes Of Meetings, Meeting Of February 23, 1998: Public Sessionindepe, Independence Standards Board
Independence Standards Board - Minutes Of Meetings, Meeting Of February 23, 1998: Public Sessionindepe, Independence Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Independence Standards Board - Minutes Of Meetings, Meeting Of November 3, 1998: Public Session, Independence Standards Board
Independence Standards Board - Minutes Of Meetings, Meeting Of November 3, 1998: Public Session, Independence Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Independence Standards Board - Minutes Of Meetings, Meeting Of May 26, 1998: Public Session, Independence Standards Board
Independence Standards Board - Minutes Of Meetings, Meeting Of May 26, 1998: Public Session, Independence Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Introducing The Independence Standards Board: Background, Organization, Mission, And General Operation, May 30, 1998, John H. Towers, Independence Standards Board
Introducing The Independence Standards Board: Background, Organization, Mission, And General Operation, May 30, 1998, John H. Towers, Independence Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Independence Standards Board - Minutes Of Meetings, Meeting Of August 31, 1998: Public Session, Independence Standards Board
Independence Standards Board - Minutes Of Meetings, Meeting Of August 31, 1998: Public Session, Independence Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Independence Standards Board: Backgournd, Organization, Mission And General Operation, September 16, 1998, Richard H. Towers, Independence Standards Board
Independence Standards Board: Backgournd, Organization, Mission And General Operation, September 16, 1998, Richard H. Towers, Independence Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Independence Issues Committee - Minutes Of Meetings Independence Issues Committee Minutes Of November 17, 1998 Meeting Public Session, Independence Standards Board. Independence Issues Committee
Independence Issues Committee - Minutes Of Meetings Independence Issues Committee Minutes Of November 17, 1998 Meeting Public Session, Independence Standards Board. Independence Issues Committee
Association Sections, Divisions, Boards, Teams
No abstract provided.
Independence Issues Committee Minutes Of December 15, 1998 Meeting Public Session, Independence Standards Board. Independence Issues Committee
Independence Issues Committee Minutes Of December 15, 1998 Meeting Public Session, Independence Standards Board. Independence Issues Committee
Association Sections, Divisions, Boards, Teams
No abstract provided.
Independence Issues Committee - Minutes Of Meetings Independence Issues Committee Minutes Of October 13, 1998 Meeting Public Session, Independence Standards Board. Independence Issues Committee
Independence Issues Committee - Minutes Of Meetings Independence Issues Committee Minutes Of October 13, 1998 Meeting Public Session, Independence Standards Board. Independence Issues Committee
Association Sections, Divisions, Boards, Teams
No abstract provided.
Independence Issues Committee - Minutes Of Meetings Independence Issues Committee Minutes Of July 14, 1998 Meeting Public Session, Independence Standards Board. Independence Issues Committee
Independence Issues Committee - Minutes Of Meetings Independence Issues Committee Minutes Of July 14, 1998 Meeting Public Session, Independence Standards Board. Independence Issues Committee
Association Sections, Divisions, Boards, Teams
No abstract provided.
Independence Issues Committee - Minutes Of Meetings Meeting Of March 17, 1998 Public Session, Independence Standards Board. Independence Issues Committee
Independence Issues Committee - Minutes Of Meetings Meeting Of March 17, 1998 Public Session, Independence Standards Board. Independence Issues Committee
Association Sections, Divisions, Boards, Teams
No abstract provided.
Independence Issues Committee - Minutes Of Meetings Meeting Of May 12, 1998 Public Session, Independence Standards Board. Independence Issues Committee
Independence Issues Committee - Minutes Of Meetings Meeting Of May 12, 1998 Public Session, Independence Standards Board. Independence Issues Committee
Association Sections, Divisions, Boards, Teams
No abstract provided.
Independence Issues Committee - Minutes Of Meetings Independence Issues Committee Minutes Telephonic Meeting Of June 15, 1998, Independence Standards Board. Independence Issues Committee
Independence Issues Committee - Minutes Of Meetings Independence Issues Committee Minutes Telephonic Meeting Of June 15, 1998, Independence Standards Board. Independence Issues Committee
Association Sections, Divisions, Boards, Teams
No abstract provided.