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Full-Text Articles in Accounting

Auditing Standards Board Public Document, Meeting Date: January 30-February 1, 1996, San Antonio, Tx, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1996

Auditing Standards Board Public Document, Meeting Date: January 30-February 1, 1996, San Antonio, Tx, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Aicpa News & Views, January 29, 1996, American Institute Of Certified Public Accountants (Aicpa) Jan 1996

Aicpa News & Views, January 29, 1996, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Aicpa News & Views, February 26, 1996, American Institute Of Certified Public Accountants (Aicpa) Jan 1996

Aicpa News & Views, February 26, 1996, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Aicpa News & Views, January 17, 1996, American Institute Of Certified Public Accountants (Aicpa) Jan 1996

Aicpa News & Views, January 17, 1996, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Aicpa News & Views, January 2, 1996, American Institute Of Certified Public Accountants (Aicpa) Jan 1996

Aicpa News & Views, January 2, 1996, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Neel, James Lucellus, 1849-1922 (Mss 108), Manuscripts & Folklife Archives Jan 1996

Neel, James Lucellus, 1849-1922 (Mss 108), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid and scan (Click on "Additional Files" below) for Manuscripts Collection 108. Account book of James Lucellus Neel, a physician at Madison Mills, Warren County, Kentucky, which contains accounts of patients, 1874-1878; money and equivalent received, 1884-1891; birth records, 1874-1892 (pp. 308-323); and monthly records of his practice, 1874-1894. Also contains photos, n.d. (7), chiefly of male members of the Neel family.


1996-1997 Operating Budget, Morehead State University. Budget & Financial Planning Office. Jan 1996

1996-1997 Operating Budget, Morehead State University. Budget & Financial Planning Office.

Morehead State University Operating Budgets Archive

1996-1997 Operating Budget of Morehead State University.


Book Reviews [1996, Vol. 23, No. 2], Victoria Beard Jan 1996

Book Reviews [1996, Vol. 23, No. 2], Victoria Beard

Accounting Historians Journal

Books reviewed are: Peter Booth, Management Control in a. Voluntary Organization: Accounting and Accountants in Organizational Contest Reviewed by Rodney R. Michael; Richard P. Brief, Ed., A Landmark in Accounting Theory: The Work of Gabriel A. D. Preinreich Reviewed by Dee Ann Ellingson; R. J. Chambers, An Accounting Thesaurus: 500 Years of Accounting Reviewed by Gary John Previts; Julia Grant, Ed., The New York State Society of Certified Public Accountants: Foundation for a Profession Reviewed by Mary E. Harston; T. A. Lee, Ed., Shaping the Accountancy Profession: The Story of Three Scottish Pioneers Reviewed by Richard Fleischman; Richard Mattessich, Foundational …


Infotech Update, Volume 5, Number 2, Winter 1996, American Institute Of Certified Public Accountants. Information Technology Secton Jan 1996

Infotech Update, Volume 5, Number 2, Winter 1996, American Institute Of Certified Public Accountants. Information Technology Secton

Newsletters

No abstract provided.


Legal Liability Update, Volume 2, Number 1, Winter 1996, American Institute Of Certified Public Accountants (Aicpa) Jan 1996

Legal Liability Update, Volume 2, Number 1, Winter 1996, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Tax Letter, January/February/March 1996, American Institute Of Certified Public Accountants (Aicpa) Jan 1996

Cpa Client Tax Letter, January/February/March 1996, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Codification Of Statements On Auditing Standards, Numbers 1 To 79 (1996), American Institute Of Certified Public Accountants (Aicpa) Jan 1996

Codification Of Statements On Auditing Standards, Numbers 1 To 79 (1996), American Institute Of Certified Public Accountants (Aicpa)

Statements on Auditing Standards

No abstract provided.


Framing Effects And Output Interference In A Concurring Partner Review Context: Theory And Exploratory Analysis, Karla M. Johnstone, Stanley F. Biggs, Jean C. Bedard Jan 1996

Framing Effects And Output Interference In A Concurring Partner Review Context: Theory And Exploratory Analysis, Karla M. Johnstone, Stanley F. Biggs, Jean C. Bedard

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Contents [1996, Vol. 23, No. 1]; Accounting Historians Journal, The [1996, Vol. 23, No. 1]; Guide For Submitting Manuscripts [1996, Vol. 23, No. 1], Academy Of Accounting Historians Jan 1996

Contents [1996, Vol. 23, No. 1]; Accounting Historians Journal, The [1996, Vol. 23, No. 1]; Guide For Submitting Manuscripts [1996, Vol. 23, No. 1], Academy Of Accounting Historians

Accounting Historians Journal

The prefatory matter includes: List of the Academy officers and trustees, editorial staff and board, subscription information, issue cover page, the table of contents, Statement of Policy, Guide for Submitting Manuscripts, Complementary Copies and Reprints, 1996 Submission Invoice, Application for 1996 Membership.


Verification Procedures Used In Two Inventory Counts In New Spain, 1596-1597, David Baron Jan 1996

Verification Procedures Used In Two Inventory Counts In New Spain, 1596-1597, David Baron

Accounting Historians Journal

This is a report on an examination of translated official documents from two inspections of the Onate expedition conducted in 1596 and 1597 in New Spain: present day Mexico. Its principal objective is to describe the purpose, the nature, and the quality of verification practices used in the Spanish-Americas at that time. The findings include: (1) verification of contract compliance was an established practice in sixteenth century New Spain, (2) the two inspections differed substantially in the care and thoroughness of the work done, and (3) generally, the practices showed rapid adoption of Spanish methods in the frontiers of its …


Accounting For Idle Capacity: Its Place In The Historical Cost Literature And Conjecture About Its Disappearance, Gloria Vollmers Jan 1996

Accounting For Idle Capacity: Its Place In The Historical Cost Literature And Conjecture About Its Disappearance, Gloria Vollmers

Accounting Historians Journal

How best to provide management with useful information about the underutilization of factory and machinery are old cost accounting questions. The literature from the turn of the century up through the 1950s reveals that the topic interested many. This paper resurrects those historical discussions. The objective is twofold, to demonstrate the sophistication and innovation of early writers emphasizing why they thought the topic important, and, to explore some theories about why this interest dissipated within the accounting literature. The possibilities include the effect of the great depression, wartime regulations, the withdrawal of the industrial engineer from costing and the growing …


Warren W. Nissley: A Crusader For Collegiate Education, Elliott L. Slocum, Alfred Robert Roberts Jan 1996

Warren W. Nissley: A Crusader For Collegiate Education, Elliott L. Slocum, Alfred Robert Roberts

Accounting Historians Journal

Warren W. Nissley's intense dedication to public accounting led him to crusade for development of schools of accountancy and improvement of education of accountants. Nissley conceived and championed the Bureau for Placements, 1926-1932, which resulted in: public accounting firms recruiting college graduates and developing permanent professional staffs, publishing the first Institute career publication, academic and student awareness of public accounting, and improved quality of college programs and graduates. Nissley's campaign for independent schools of accountancy, 1928-1950, influenced the Institute's committee on education. Many elements of his recommendations may be recognized in the evolution and current developments of accounting education. However, …


Author And Publisher Addresses; Announcement [1996, Vol. 23, No. 1], Academy Of Accounting Historians Jan 1996

Author And Publisher Addresses; Announcement [1996, Vol. 23, No. 1], Academy Of Accounting Historians

Accounting Historians Journal

Table of contents for Accounting and Business Research, Vo. 26, no. 2 (Spring 1996); Contemporary Accounting Research, Vol. 13, no. 1 (Spring 1996); Accounting and Finance, Vol. 25, no. 2 (Nov. 1995)


Contents [1996, Vol. 23, No. 2]; Accounting Historians Journal, The [1996, Vol. 23, No. 2]; Guide For Submitting Manuscripts [1996, Vol. 23, No. 2], Academy Of Accounting Historians Jan 1996

Contents [1996, Vol. 23, No. 2]; Accounting Historians Journal, The [1996, Vol. 23, No. 2]; Guide For Submitting Manuscripts [1996, Vol. 23, No. 2], Academy Of Accounting Historians

Accounting Historians Journal

The prefatory matter includes: List of the Academy officers and trustees, editorial staff and board, subscription information, issue cover page, the table of contents, Statement of Policy, Guide for Submitting Manuscripts, Complementary Copies and Reprints, 1997 Submission Invoice, Application for 1997 Membership.


Voluntary Disclosure In A Nineteenth Century American Corporation: The Demise Of Managerial Information As A Significant Element Of Financial Reporting, Rodney R. Michael Jan 1996

Voluntary Disclosure In A Nineteenth Century American Corporation: The Demise Of Managerial Information As A Significant Element Of Financial Reporting, Rodney R. Michael

Accounting Historians Journal

In a report issued in 1994, the Jenkins Committee advocated the integration of managerial statistics, which could be used to assess the efficiency and effectiveness of a firm's management, into financial statements. This study traces the development, and subsequent demise, of similar managerial information within the financial statements of the Quincy Mining Company in the nineteenth century. Two contemporary models for financial disclosure are developed for comparative purposes and it is concluded that the Quincy Mining Company intentionally restricted the information available to shareholders. By clarifying the disclosure practices of a single firm in an unregulated environment, this study provides …


Accounting Historians Journal, 1996, Vol. 23, No. 2 [Whole Issue] Jan 1996

Accounting Historians Journal, 1996, Vol. 23, No. 2 [Whole Issue]

Accounting Historians Journal

December issue


Accounting Educators: Fyi, Volume 7, Number3, January 1996, American Institute Of Certified Public Accountants. Academic And Career Development Division Jan 1996

Accounting Educators: Fyi, Volume 7, Number3, January 1996, American Institute Of Certified Public Accountants. Academic And Career Development Division

Newsletters

No abstract provided.


Discussion Of "A Model Of Errors And Irregularities As A General Framework For Risk-Based Audit Planning", Timothy B. Bell Jan 1996

Discussion Of "A Model Of Errors And Irregularities As A General Framework For Risk-Based Audit Planning", Timothy B. Bell

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Discussion Of "Opportunities For Assurance Services In The 21st Century: A Progress Report Of The Special Committee On Assurance Services:, Katherine Schipper Jan 1996

Discussion Of "Opportunities For Assurance Services In The 21st Century: A Progress Report Of The Special Committee On Assurance Services:, Katherine Schipper

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Discussant Comments On "The Cpas/Ccm Experiences: Perspectives For Ai/Es Research In Accounting", Eric Denna Jan 1996

Discussant Comments On "The Cpas/Ccm Experiences: Perspectives For Ai/Es Research In Accounting", Eric Denna

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Digital Analysis And The Reduction Of Auditor Litigation Risk, Mark Nigrini Jan 1996

Digital Analysis And The Reduction Of Auditor Litigation Risk, Mark Nigrini

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Discussion Of "Digital Analysis And The Reduction Of Auditor Litigation Risk", James E. Searing Jan 1996

Discussion Of "Digital Analysis And The Reduction Of Auditor Litigation Risk", James E. Searing

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Institute Of Internal Auditors: Business And Auditing Impacts Of New Technologies, Charles H. Le Grand Jan 1996

Institute Of Internal Auditors: Business And Auditing Impacts Of New Technologies, Charles H. Le Grand

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


1995 Accounting Hall Of Fame Induction: William W. Cooper, Thomas Burns Jr., William W. Cooper Jan 1996

1995 Accounting Hall Of Fame Induction: William W. Cooper, Thomas Burns Jr., William W. Cooper

Accounting Historians Journal

Citation for William W. Cooper, by Thomas J. Burns (Professor Emeritus, The Ohio State University) and Research and Practice in Contemporary Accounting, by W.W. Cooper


Rendering The Unfamiliar Intelligible: Discovering The Human Side Of Accounting's Past Through Oral History Interviews, Thomas N. Tyson Jan 1996

Rendering The Unfamiliar Intelligible: Discovering The Human Side Of Accounting's Past Through Oral History Interviews, Thomas N. Tyson

Accounting Historians Journal

Two paradigmatic schools are presently exploring twentieth century accounting history. Conventional historians typically examine archival data to determine the origin and development of modern accounting practices. Alternatively, more critical scholars often question the motives of accountants and managers in the design, collection, and use of this same data. Although each school has a different primary objective, both focus on documented events and both usually ignore the more personal, human side of history : the attitudes and perceptions of accountants, managers, and workers regarding accounting numbers and reports. This undocumented, human aspect of accounting history is best revealed through oral history …