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Full-Text Articles in Accounting

Announcement [1996, Vol. 23, No. 2]; Ad Hoc Reviewers [1996, Vol. 23, No. 2], Academy Of Accounting Historians Jan 1996

Announcement [1996, Vol. 23, No. 2]; Ad Hoc Reviewers [1996, Vol. 23, No. 2], Academy Of Accounting Historians

Accounting Historians Journal

Table of contents for Contemporary Accounting Research, Vol. 13, no. 2 (Fall 1996) and Vol. 14, no. 1 (Spring 1997); Accounting and Business Research Vol. 26, no. 3 (Summer 1996)


Samuel J. Broad's Contributions To The Accounting Profession, Gary John Previts, Thomas R. Robinson Jan 1996

Samuel J. Broad's Contributions To The Accounting Profession, Gary John Previts, Thomas R. Robinson

Accounting Historians Journal

In the decade following the passage of the Federal Securities Laws of 1933 and 1934, the reform of accounting and auditing practices directed authority for selection of accounting principles and auditing procedures away from the discretion of the individual accountant and auditor. Instead, a self-regulatory peer driven process to establish general acceptance for a more limited set of principles and procedures was being initiated. Two events which occurred in 1938 indelibly affected this process, the SEC's decision to issue Accounting Series Release No. 4, which empowered non-governmental entities as potential sources of authoritative support, and the McKesson & Robbins fraud …


Retrospective: Andrew Barr: Longest Serving Sec Chief Accountant, Gary John Previts, Dale L. Flesher Jan 1996

Retrospective: Andrew Barr: Longest Serving Sec Chief Accountant, Gary John Previts, Dale L. Flesher

Accounting Historians Journal

Andrew Barr, born in Urbana, Illinois, in 1901, was one of the earliest professional accounting executives to develop a career with the federal government. He died on November 29, 1995 at his Urbana home. Barr worked for the Securities and Exchange Commission (SEC) from 1938 to 1972: the last 16 years as chief accountant.1 This tenure made him the longest serving chief accountant to date. After living at the University Club in Washington, DC, for over 40 years, he returned after retirement to Urbana, a city where several generations of the Barr family had lived and worked as brick manufacturers.


Institute Of Chartered Accountants Of Ontario (Icao) And The Emergence Of Ethical Codes, Dean E. Neu, Lubna Saleem Jan 1996

Institute Of Chartered Accountants Of Ontario (Icao) And The Emergence Of Ethical Codes, Dean E. Neu, Lubna Saleem

Accounting Historians Journal

Starting from the premise that ethical codes fulfil important ideological functions, we document the trajectory of the Institute of Chartered Accountants of Ontario's [ICAO] ethical code since their incorporation in 1883. In the analysis that follows, we argue that shifts occurred in how the written ethical code spoke of, and conceptualized, "professional ethics". We also propose that these shifts can be read as responses to changing circumstances: the ideological effect being to provide "compelling reasons" for the maintenance of professional privilege. The provided analysis contributes to our understanding of the role and functioning of ethical codes and highlights the political …


Book Reviews [1996, Vol. 23, No. 1], Victoria Beard Jan 1996

Book Reviews [1996, Vol. 23, No. 1], Victoria Beard

Accounting Historians Journal

Books reviewed are: The development of the history of accounting thought in Italy and the Biblioteca Storica di Ragioneria ed Economia Aziendale by Prof. A. Amaduzzi and Prof. G. Cavazzoni; Hugh M. Coombs and John Richard Edwards, Accounting Innovation: Municipal Corporations 1835-1935 Reviewed by Jean E. Harris; John Richard Edwards, Ed., Twentieth-Century Accounting Thinkers Reviewed by Maureen Berry; Richard V. Mattessich, Critique of Accounting: Examination of the Foundations and Normative Structure of an Applied Discipline Reviewed by Thomas N. Tyson; Glenn Van Wyhe, The Struggle for Status: A History of Accounting Education Reviewed by Harold Q. Langenderfer


Accounting Historians Journal, 1996, Vol. 23, No. 1 [Whole Issue] Jan 1996

Accounting Historians Journal, 1996, Vol. 23, No. 1 [Whole Issue]

Accounting Historians Journal

June issue


In Our Opinion… , Vol. 12 No. 1, January 1996, American Institute Of Certified Public Accountants. Audit Standards Team Jan 1996

In Our Opinion… , Vol. 12 No. 1, January 1996, American Institute Of Certified Public Accountants. Audit Standards Team

Newsletters

No abstract provided.


Uniform Cpa Examination Newsletter, Volume 3, Number 1, January 1996, American Institute Of Certified Public Accountants. Examinations Division Jan 1996

Uniform Cpa Examination Newsletter, Volume 3, Number 1, January 1996, American Institute Of Certified Public Accountants. Examinations Division

Newsletters

No abstract provided.


Auditing Investments; Statement On Auditing Standards, 081, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee Jan 1996

Auditing Investments; Statement On Auditing Standards, 081, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee

Statements on Auditing Standards

This Statement provides guidance to auditors in auditing investments in securities, that is, debt securities and equity securities,1 and investments accounted for under Accounting Principles Board Opinion No. 18, The Equity Method of Accounting for Investments in Common Stock.


Amendment To Statement On Auditing Standards No. 31, "Evidential Matter"; Statement On Auditing Standards, 080, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee Jan 1996

Amendment To Statement On Auditing Standards No. 31, "Evidential Matter"; Statement On Auditing Standards, 080, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee

Statements on Auditing Standards

Most of the independent auditors work in forming his or her opinion on financial statements consists of obtaining and evaluating evidential matter concerning the assertions in such financial statements. The measure of the validity of such evidence for audit purposes lies in the judgment of the auditor in this respect, audit evidence differs from legal evidence, which is circumscribed by rigid rules. Evidential matter varies substantially in its influence on the auditor as he or she develops his an opinion with respect to financial statements under audit. The pertinence of the evidence, its objectivity, its timeliness, and the existence of …


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

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

Newsletters

No abstract provided.


Patterns Of Research Productivity And Knowledge Creation At The Accounting Review: 1967-1993, Jacci L. Rodgers, Paul F. Williams Jan 1996

Patterns Of Research Productivity And Knowledge Creation At The Accounting Review: 1967-1993, Jacci L. Rodgers, Paul F. Williams

Accounting Historians Journal

This paper presents an analysis of author productivity in The Accounting Review for the period 1967 through 1993. The stratification observed in other disciplines is evident and is associated with a set of "elite" schools. The most productive authors in TAR are dominated by graduates of these schools. It is also the case that these elite authors increasingly rely on other social science disciplines, notably financial economics and cognitive psychology, for producing accounting knowledge. Evidence is also provided which indicates that the process of elite formation at TAR is more consistent with the use of particularistic rather than universal criteria. …


In Our Opinion… , Vol. 12 No. 2, April 1996, American Institute Of Certified Public Accountants. Audit Standards Team Jan 1996

In Our Opinion… , Vol. 12 No. 2, April 1996, American Institute Of Certified Public Accountants. Audit Standards Team

Newsletters

No abstract provided.


Accounting Trends And Techniques, 50th Annual Survey, 1996 Edition, American Institute Of Certified Public Accountants Jan 1996

Accounting Trends And Techniques, 50th Annual Survey, 1996 Edition, American Institute Of Certified Public Accountants

Accounting Trends and Techniques

No abstract provided.


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

Aicpa News & Views Extra, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


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

Aicpa News & Views Extra, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Expert 1996 Fall; Mcs Monitor 1996 November, American Institute Of Certified Public Accountants Jan 1996

Cpa Expert 1996 Fall; Mcs Monitor 1996 November, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Cpa Expert 1996 Spring, American Institute Of Certified Public Accountants Jan 1996

Cpa Expert 1996 Spring, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Cpa Healthcare Client Letter, Winter 1996, American Institute Of Certified Public Accountants (Aicpa) Jan 1996

Cpa Healthcare Client Letter, Winter 1996, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Partners & Partnerships - Recent Developments, Annette M. Nellen, H. Burton Jan 1996

Partners & Partnerships - Recent Developments, Annette M. Nellen, H. Burton

Faculty Publications

No abstract provided.


Auditing Symposium Xiii: Proceedings Of The 1996 Deloitte & Touche/University Of Kansas Symposium On Auditing Problems, University Of Kansas, School Of Business, Michael L. Ettredge Jan 1996

Auditing Symposium Xiii: Proceedings Of The 1996 Deloitte & Touche/University Of Kansas Symposium On Auditing Problems, University Of Kansas, School Of Business, Michael L. Ettredge

Proceedings of the University of Kansas Symposium on Auditing Problems

Meeting the challenge of technological change -- A standard setter's perspective / James M. Sylph, Gregory P. Shields; Technological change -- A glass half empty or a glass half full: Discussion of Meeting the challenge of technological change, and Business and auditing impacts of new technologies / Urton Anderson; Opportunities for assurance services in the 21st century: A progress report of the Special Committee on Assurance Services / Richard Lea; Model of errors and irregularities as a general framework for risk-based audit planning / Jere R. Francis, Richard A. Grimlund; Discussion of A Model of errors and irregularities as a …


Cpa Expert 1996 Summer, American Institute Of Certified Public Accountants Jan 1996

Cpa Expert 1996 Summer, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Cpa Letter, 1996, American Institute Of Certified Public Accountants Jan 1996

Cpa Letter, 1996, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Providing Cash Management Consulting Services; Consulting Services Practice Aid, 96-4, John S. Purtill, American Institute Of Certified Public Accountants. Management Consulting Services Team Jan 1996

Providing Cash Management Consulting Services; Consulting Services Practice Aid, 96-4, John S. Purtill, American Institute Of Certified Public Accountants. Management Consulting Services Team

Newsletters

No abstract provided.


Financial Manager's Report, January 1996, American Institute Of Certified Public Accountants (Aicpa) Jan 1996

Financial Manager's Report, January 1996, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practicing Cpa, Vol. 20 No. 1, January 1996, American Institute Of Certified Public Accountants (Aicpa) Jan 1996

Practicing Cpa, Vol. 20 No. 1, January 1996, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Technological Change -- A Glass Half Empty Or A Glass Half Full: Discussion Of "Meeting The Challenge Of Technological Change," And "Business And Auditing Impacts Of New Technologies", Urton Anderson Jan 1996

Technological Change -- A Glass Half Empty Or A Glass Half Full: Discussion Of "Meeting The Challenge Of Technological Change," And "Business And Auditing Impacts Of New Technologies", Urton Anderson

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Discussant's Comments On "Framing Effects And Output Interference In A Concurring Partner Review Context: Theory And Exploratory Analysis", David Plumlee Jan 1996

Discussant's Comments On "Framing Effects And Output Interference In A Concurring Partner Review Context: Theory And Exploratory Analysis", David Plumlee

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Meeting The Challenge Of Technological Change -- A Standard Setter's Perspective, James M. Sylph, Gregory P. Shields Jan 1996

Meeting The Challenge Of Technological Change -- A Standard Setter's Perspective, James M. Sylph, Gregory P. Shields

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Implementation And Acceptance Of Expert Systems By Auditors, Maureen Mcgowan Jan 1996

Implementation And Acceptance Of Expert Systems By Auditors, Maureen Mcgowan

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.