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Articles 14641 - 14670 of 39912

Full-Text Articles in Accounting

Serving The Public Interest : A New Conceptual Framework For Auditor Independence (Draft), American Institute Of Certified Public Accountants, Independence Standards Board Jan 1997

Serving The Public Interest : A New Conceptual Framework For Auditor Independence (Draft), American Institute Of Certified Public Accountants, Independence Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Serving The Public Interest : A New Conceptual Framework For Auditor Independence (Final), American Institute Of Certified Pubic Accountants, Independence Standards Board Jan 1997

Serving The Public Interest : A New Conceptual Framework For Auditor Independence (Final), American Institute Of Certified Pubic Accountants, Independence Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Uniform Accountancy Act And Uniform Accountancy Act Rules; Exposure Draft (American Institute Of Certified Public Accountants), 1997, July 21, American Institute Of Certified Public Accountants (Aicpa), National Association Of State Boards Of Accountancy Jan 1997

Uniform Accountancy Act And Uniform Accountancy Act Rules; Exposure Draft (American Institute Of Certified Public Accountants), 1997, July 21, American Institute Of Certified Public Accountants (Aicpa), National Association Of State Boards Of Accountancy

Association Sections, Divisions, Boards, Teams

No abstract provided.


Firm-On-Firm Review Directory, January 1997, American Institute Of Certified Public Accountants. Division For Cpa Firms Jan 1997

Firm-On-Firm Review Directory, January 1997, American Institute Of Certified Public Accountants. Division For Cpa Firms

Association Sections, Divisions, Boards, Teams

No abstract provided.


An Examination Of Methods Of Improving Audit Judgment, Janne Chung Jan 1997

An Examination Of Methods Of Improving Audit Judgment, Janne Chung

Theses: Doctorates and Masters

This study examined three methods of improving audit judgment, namely inoculation, the group process, and counter explanation. Prior research found that auditors' judgments were not always optimum. An important question this study asked was whether the use of inoculation, the group process and counter explanation leads to more effective judgments. In Experiment One, I proposed that inoculation will reduce the effect of framing so that participants exposed to the inoculation treatment will not display a framing effect, while participants not exposed to the treatment will. In addition, I hypothesised that the relation between audit experience and responsiveness to training has …


Practicing Cpa On Developing And Marketing Services : A Collection Of Articles From The Aicpa Private Companies Practice Section's Newsletter, American Institute Of Certified Public Accountants. Private Companies Practice Section, Graham G. Goddard Jan 1997

Practicing Cpa On Developing And Marketing Services : A Collection Of Articles From The Aicpa Private Companies Practice Section's Newsletter, American Institute Of Certified Public Accountants. Private Companies Practice Section, Graham G. Goddard

Guides, Handbooks and Manuals

No abstract provided.


Creating A Virtual Office : Ten Case Studies For Cpa Firms, Anita Dennis, American Institute Of Certified Public Accountants. Management Of An Accounting Practice Committee Jan 1997

Creating A Virtual Office : Ten Case Studies For Cpa Firms, Anita Dennis, American Institute Of Certified Public Accountants. Management Of An Accounting Practice Committee

Guides, Handbooks and Manuals

No abstract provided.


Pfp Practice Handbook, 1997, American Institute Of Certified Public Accountants. Personal Financial Planning Division Jan 1997

Pfp Practice Handbook, 1997, American Institute Of Certified Public Accountants. Personal Financial Planning Division

Guides, Handbooks and Manuals

No abstract provided.


State Tax Return Preparation Guide For All States' Corporation State Tax Returns Common Problems And Unique Tax Issues For Each State, American Institute Of Certified Public Accountants. State And Local Taxation Committee Jan 1997

State Tax Return Preparation Guide For All States' Corporation State Tax Returns Common Problems And Unique Tax Issues For Each State, American Institute Of Certified Public Accountants. State And Local Taxation Committee

Guides, Handbooks and Manuals

No abstract provided.


Thomsd J. Burns Bibliography, Anonymous Jan 1997

Thomsd J. Burns Bibliography, Anonymous

Accounting Hall of Fame Brochures

No abstract provided.


Now And Later : Tax Planning For 1997 And 1998, A Cpa's Guide For Small Businesses, American Institute Of Certified Public Accountants (Aicpa) Jan 1997

Now And Later : Tax Planning For 1997 And 1998, A Cpa's Guide For Small Businesses, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Final Report, American Institute Of Certified Public Accountants. Special Committee On Assurance Services Jan 1997

Final Report, American Institute Of Certified Public Accountants. Special Committee On Assurance Services

Guides, Handbooks and Manuals

No abstract provided.


Aicpa Implementation Initiatives On Sas No. 82, Consideration Of Fraud In A Financial Statement Audit, American Institute Of Certified Public Accountants (Aicpa) Jan 1997

Aicpa Implementation Initiatives On Sas No. 82, Consideration Of Fraud In A Financial Statement Audit, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Guide To Planning For Performing And Creative Artists; Pfp Library;, Mitchell Freedman, Andrew B. Blackman, American Institute Of Certified Public Accountants. Personal Financial Planning Division Jan 1997

Guide To Planning For Performing And Creative Artists; Pfp Library;, Mitchell Freedman, Andrew B. Blackman, American Institute Of Certified Public Accountants. Personal Financial Planning Division

Guides, Handbooks and Manuals

No abstract provided.


Policies For The Cpe Membership Requirement, Including The Statement On Standards For Formal Continuing Professional Education (Cpe) Programs, American Institute Of Certified Public Accountants (Aicpa) Jan 1997

Policies For The Cpe Membership Requirement, Including The Statement On Standards For Formal Continuing Professional Education (Cpe) Programs, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Cpa Vision Project: Focus On The Horizon Future Forum [Facilitator Guidebook And Individual Participant Workbook] (Publication Masters) September 1997, American Institute Of Certified Public Accountants (Aicpa), Virtual Consulting, Inc. Jan 1997

Cpa Vision Project: Focus On The Horizon Future Forum [Facilitator Guidebook And Individual Participant Workbook] (Publication Masters) September 1997, American Institute Of Certified Public Accountants (Aicpa), Virtual Consulting, Inc.

Guides, Handbooks and Manuals

No abstract provided.


Cpa's Guide To Web Commerce, John Graves, Jacqueline Justice Jan 1997

Cpa's Guide To Web Commerce, John Graves, Jacqueline Justice

Guides, Handbooks and Manuals

No abstract provided.


Aicpa Audit And Accounting Manual : Nonauthoritative Technical Practice Aids, As Of June 1, 1997, American Institute Of Certified Public Accountant. Accounting And Auditing Publications Team Jan 1997

Aicpa Audit And Accounting Manual : Nonauthoritative Technical Practice Aids, As Of June 1, 1997, American Institute Of Certified Public Accountant. Accounting And Auditing Publications Team

Guides, Handbooks and Manuals

No abstract provided.


Truth Or Consequences: A Study Of Critical Issues And Decision Making In Accounting, Annetta M. Gibson, Albert H. Frakes Jan 1997

Truth Or Consequences: A Study Of Critical Issues And Decision Making In Accounting, Annetta M. Gibson, Albert H. Frakes

Faculty Publications

This study applies a theoretical framework, the theory of reasoned action, to the examination of unethical decision making in job-related situations encountered by CPAs. A survey methodology was employed in which respondents were asked to use both self-reported and randomized response techniques for reporting unethical behavior. The results indicate that individuals are unwilling to accurately report either unethical behavior or intention, particularly in situations where there is no question as to the unacceptability of the action or the potential penalty as presented in the AICPA Code of Professional Conduct. Implications for the accounting profession and research are discussed.


Auditing Standards Board Public Document, Meeting Date: December 17-18, 1996, New York, Ny, American Institute Of Certified Public Accountants. Auditing Standards Board Dec 1996

Auditing Standards Board Public Document, Meeting Date: December 17-18, 1996, New York, Ny, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Accounting For Costs Of Activities Of Not-For-Profit Organizations And Local Governmental Entities That Include Fund Raising; Exposure Draft (American Institute Of Certified Public Accountants), 1996, December 14, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Dec 1996

Accounting For Costs Of Activities Of Not-For-Profit Organizations And Local Governmental Entities That Include Fund Raising; Exposure Draft (American Institute Of Certified Public Accountants), 1996, December 14, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Statements on Auditing Standards

No abstract provided.


Fastfact: Human Resources, Edition 7, December 12, 1996, American Institute Of Certified Public Accountants (Aicpa) Dec 1996

Fastfact: Human Resources, Edition 7, December 12, 1996, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Fastfact: Human Resources, Edition 6, December 5, 1996, American Institute Of Certified Public Accountants (Aicpa) Dec 1996

Fastfact: Human Resources, Edition 6, December 5, 1996, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Southern University Business Majors Understanding The Stock Market, Edwin W. Lawrence Dec 1996

Southern University Business Majors Understanding The Stock Market, Edwin W. Lawrence

Electronic Dissertations and Theses

This study analyzes the amount of knowledge that the business students at Southern University obtained concerning the stock market. The study reveals that while many students feel that it is important to understand the stock market, when considering their major, the majority feel that they are not as well versed on the stock market as they should be. A random sampling was performed in order to draw conclusions about the business students and to determine just how many students are knowledgeable of the stock market.


Team Network News, December, 1996, American Institute Of Certified Public Accountants. Communications Implementation Team Dec 1996

Team Network News, December, 1996, American Institute Of Certified Public Accountants. Communications Implementation Team

Newsletters

No abstract provided.


Cpa Client Bulletin, December 1996, American Institute Of Certified Public Accountants (Aicpa) Dec 1996

Cpa Client Bulletin, December 1996, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


The Development Of Accounting And Financial Reporting: A Global Perspective Is Universal Acceptance Of International Accounting Standards Imminent?, Deborah Sales Dec 1996

The Development Of Accounting And Financial Reporting: A Global Perspective Is Universal Acceptance Of International Accounting Standards Imminent?, Deborah Sales

Mahurin Honors College Capstone Experience/Thesis Projects

Accounting methodologies have been centuries in the making. As societies matured fiscally, so did corresponding accounting techniques. Since societies evolved independently, there is now a variety of extant reporting practices. The technological advances of the latter part of the twentieth century have taken trade to a new level. Competition for products and capital has increased exponentially. Investors depend upon the information recorded in financial reports to determine where they will invest their resources. The information derived from financial reports may be misunderstood when the reporting entity is from another country, however. This lack of "harmony" is one of the latest …


Practicing Cpa, Vol. 20 No. 12, December 1996, American Institute Of Certified Public Accountants (Aicpa) Dec 1996

Practicing Cpa, Vol. 20 No. 12, December 1996, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Corporate Governance: What It Means And What It Needs, N Balasubramanian Dec 1996

Corporate Governance: What It Means And What It Needs, N Balasubramanian

IIMB Management Review

While corporate governance as a concept has received in creasing attention in recent years, there appears to be some lack of clarity, at least in popular perception, as to what exactly is covered under this expression. Similarly, there is also a great deal of righteous indignation, particularly on hindsight, when some thing apparently goes wrong with the corporate world and frequently efforts are made to pinpoint responsibility and, perhaps, even seek retribution. This self-correcting reaction is, in most cases, the societal esponse towards chastising the wrong-doers and restoring order and balance in normative compliance. Very much like the divine incarnations …


Auditing Reforms And Better Corporate Governance, R Narayanaswamy Dec 1996

Auditing Reforms And Better Corporate Governance, R Narayanaswamy

IIMB Management Review

No abstract provided.