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Announcement [1991, Vol. 18, No. 2]; 1991 Hourglass Award, Academy Of Accounting Historians Jan 1991

Announcement [1991, Vol. 18, No. 2]; 1991 Hourglass Award, Academy Of Accounting Historians

Accounting Historians Journal

Announcements include Hourglass award and table of contents for Accounting and Business Research winter 1990, summer 1991, and autumn 1991, Accounting and Finance May 1991, The Accounting Review April 1988, and Contemporary Accounting Research spring 1991


Accounting Historians Journal, 1991, Vol. 18, No. 2 [Whole Issue] Jan 1991

Accounting Historians Journal, 1991, Vol. 18, No. 2 [Whole Issue]

Accounting Historians Journal

December issue


Communication Of Matters About Interim Financial Information Filed Or To Be Filed With Specified Regulatory Agencies -- An Amendment To Sas No. 36, Review Of Interim Financial Information; Statement On Auditing Standards, 066, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1991

Communication Of Matters About Interim Financial Information Filed Or To Be Filed With Specified Regulatory Agencies -- An Amendment To Sas No. 36, Review Of Interim Financial Information; Statement On Auditing Standards, 066, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

This amendment establishes requirements for communications to management and, in certain situations, to audit committees about certain matters involving interim financial information filed or to be filed with specified regulatory agencies when an accountant is engaged (a) to assist an entity in preparing its interim financial information or (b) to perform procedures on the information. The applicability of these communication requirements is discussed in paragraph 3 of this Statement.


Digest Of State Issues 1991, American Institute Of Certified Public Accountants. State Legislation Department Jan 1991

Digest Of State Issues 1991, American Institute Of Certified Public Accountants. State Legislation Department

Newsletters

No abstract provided.


In Our Opinion… , Vol. 7 No. 2, June, 1991, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1991

In Our Opinion… , Vol. 7 No. 2, June, 1991, American Institute Of Certified Public Accountants. Auditing Standards Division

Newsletters

No abstract provided.


Editorial, Betty Brown Jan 1991

Editorial, Betty Brown

Woman C.P.A.

No abstract provided.


Gender Issues: Female Accountants & Association Management Companies: Allies In Need?, David T. Hayhow Jan 1991

Gender Issues: Female Accountants & Association Management Companies: Allies In Need?, David T. Hayhow

Woman C.P.A.

No abstract provided.


Education: Accounting Department Retreats, Mary Anne Gaffney, Bill N. Schwartz, Roland Madison Jan 1991

Education: Accounting Department Retreats, Mary Anne Gaffney, Bill N. Schwartz, Roland Madison

Woman C.P.A.

No abstract provided.


Process Of Accounting Innovation: The Publication Of Consolidated Accounts In Britain In 1910, John Richard Edwards Jan 1991

Process Of Accounting Innovation: The Publication Of Consolidated Accounts In Britain In 1910, John Richard Edwards

Accounting Historians Journal

The most recent effort at restating the auditor's standard report, SAS 58, is the most comprehensive statement of the auditor's role that has ever been adopted. It is an acknowledgment that the previous report had become an ineffective communication of the audit function and was perhaps too cautious in circumscribing the auditor's public responsibilities. This paper compares and analyzes the terminology of the standard report throughout the professions's history with particular emphasis on the recent years leading up to SAS 58. An exhibit compares the parallel terminology and the social, economic and political issues that resulted in each revision. Additionally, …


Accounting Educators: Fyi, Volume 2, Number 3, January, 1991, American Institute Of Certified Public Accountants. Relations With Educators Division Jan 1991

Accounting Educators: Fyi, Volume 2, Number 3, January, 1991, American Institute Of Certified Public Accountants. Relations With Educators Division

Newsletters

No abstract provided.


Accountant's Liability Newsletter, Number 26, Fourth Quarter 1991, American Institute Of Certified Public Accountants. Professional Liability Insurance Plan Committee Jan 1991

Accountant's Liability Newsletter, Number 26, Fourth Quarter 1991, American Institute Of Certified Public Accountants. Professional Liability Insurance Plan Committee

Newsletters

No abstract provided.


Accountant's Liability Newsletter, Number 24, Second Quarter 1991, American Institute Of Certified Public Accountants. Professional Liability Insurance Plan Committee Jan 1991

Accountant's Liability Newsletter, Number 24, Second Quarter 1991, American Institute Of Certified Public Accountants. Professional Liability Insurance Plan Committee

Newsletters

No abstract provided.


Accountants' Index. Thirty-Eighth Supplement, January-December 1989, Volume 1: A-L, Linda C. Pierce, American Institute Of Certified Public Accountants (Aicpa) Jan 1991

Accountants' Index. Thirty-Eighth Supplement, January-December 1989, Volume 1: A-L, Linda C. Pierce, American Institute Of Certified Public Accountants (Aicpa)

Accountants' Index

No abstract provided.


Cpa Client Bulletin, January 1991, American Institute Of Certified Public Accountants (Aicpa) Jan 1991

Cpa Client Bulletin, January 1991, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Auditor's Consideration Of The Internal Audit Function In An Audit Of Financial Statements; Statement On Auditing Standards, 065, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1991

Auditor's Consideration Of The Internal Audit Function In An Audit Of Financial Statements; Statement On Auditing Standards, 065, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

The auditor considers many factors in determining the nature, timing, and extent of auditing procedures to be performed in an audit of an entity's financial statements. One of the factors is the existence of an internal audit function. This Statement provides the auditor with guidance on considering the work of internal auditors and on using internal auditors to provide direct assistance to the auditor in an audit performed in accordance with generally accepted auditing standards.


Confirmation Process; Statement On Auditing Standards, 067, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1991

Confirmation Process; Statement On Auditing Standards, 067, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

This Statement provides guidance about the confirmation process in audits performed in accordance with generally accepted auditing standards.


Accountants' Index. Thirty-Eighth Supplement, January-December 1989, Volume 2: M-Z, Linda C. Pierce, American Institute Of Certified Public Accountants (Aicpa) Jan 1991

Accountants' Index. Thirty-Eighth Supplement, January-December 1989, Volume 2: M-Z, Linda C. Pierce, American Institute Of Certified Public Accountants (Aicpa)

Accountants' Index

No abstract provided.


Cash Recovery Rates And Profitability Analysis, Ara G. Volkan, Joseph C. Rue Jan 1991

Cash Recovery Rates And Profitability Analysis, Ara G. Volkan, Joseph C. Rue

Woman C.P.A.

No abstract provided.


Book Review, Patti A. Mills Jan 1991

Book Review, Patti A. Mills

Woman C.P.A.

No abstract provided.


Announcement [1991, Vol. 18, No.1]; Contents Of Research Journals [1991, Vol. 18, No.1], Academy Of Accounting Historians Jan 1991

Announcement [1991, Vol. 18, No.1]; Contents Of Research Journals [1991, Vol. 18, No.1], Academy Of Accounting Historians

Accounting Historians Journal

Announcements include table of contents for Abacus, Accounting and Business Research winter 1990 and spring 1991, Accounting and Finance Nov. 1990, Accounting, Auditing and Accountability Journal 1991, Vol. 4 no. 1, Journal of Accounting Education fall 1990 and spring 1991


Reviews [1991, Vol. 18, No. 1], Patti A. Mills Jan 1991

Reviews [1991, Vol. 18, No. 1], Patti A. Mills

Accounting Historians Journal

Books reviewed are: R. Dan Brumbaugh, Jr., Thrifts Under Siege. Paul Zane Pilzer, Other Peoples Money. Stephen Pizzo, Mary Flicker, and Paul Muolo, Inside Job: The Looting of Americas Savings and Loans. A Review Essay: The Savings and Loan Crisis by James Schaefer; Edward I. Altman, The Prediction of Corporate Bankruptcy: A Discriminant Analysis Reviewed by Ahmed El-Zayaty; Hugh M. Coombs and J.R. Edwards (Eds), Accountability of Local Authorities in England and Wales 1831-1935 Reviewed by R. H. Jones; J.R. Edwards (Ed)., Legal Regulation of British Company Accounts 1836-1900. Reviewed by Bruce La Rochelle; Max Holland, When the Machine Stopped …


Exploratory Study Of Early Empiricism In U.S. Accounting Literature, Dale A. Buckmaster, Kok-Foo Theang Jan 1991

Exploratory Study Of Early Empiricism In U.S. Accounting Literature, Dale A. Buckmaster, Kok-Foo Theang

Accounting Historians Journal

Little or nothing is said of empiricism in U.S. accounting literature during the first half of the twentieth century in accounting history literature. The objectives of this study are threefold: (1) to determine if an empirical accounting literature existed prior to 1950; (2) to determine if pre-1950 empiricism was extensive enough and substantive enough to have influenced the development of accounting thought; and (3) to compare pre-1950 empirical work with contemporary academic research. It is concluded that empirics were common prior to 1950 from examining a sample (approximately forty percent) of volumes (clusters) of The Accounting Review, The Journal of …


History Of Pooling Of Interests: Accounting For Business Combinatons In The United States, Frank R. Rayburn, Ollie S. Powers Jan 1991

History Of Pooling Of Interests: Accounting For Business Combinatons In The United States, Frank R. Rayburn, Ollie S. Powers

Accounting Historians Journal

This paper traces the development of pooling of interests accounting for business combinations from 1945 to 1991. The history of the pooling concept is reviewed chronologically with particular emphasis on the events of 1969-1970 that were related to the most recent pronouncement on the subject, Accounting Principles Board (APB) Opinion No. 16. Early in its life (1974), the Financial Accounting Standards Board (FASB) placed a project on its agenda to reconsider pooling of interests accounting. That project was removed from the FASB's agenda in 1981. APB Opinion No. 16 has gone essentially unchanged as it relates to the accounting for …


Substance And Semantics In The Auditor's Standard Report, Stevan K. Olson, Charles W. Wootton Jan 1991

Substance And Semantics In The Auditor's Standard Report, Stevan K. Olson, Charles W. Wootton

Accounting Historians Journal

The most recent effort at restating the auditor's standard report, SAS 58, is the most comprehensive statement of the auditor's role that has ever been adopted. It is an acknowledgment that the previous report had become an ineffective communication of the audit function and was perhaps too cautious in circumscribing the auditor's public responsibilities. This paper compares and analyzes the terminology of the standard report throughout the professions's history with particular emphasis on the recent years leading up to SAS 58. An exhibit compares the parallel terminology and the social, economic and political issues that resulted in each revision. Additionally, …


Chicago, Rock Island And Pacific Railroad Company: An Examination Of Contingent Liabilities Of 1903-1904, Roger Daniels, Dale L. Flesher Jan 1991

Chicago, Rock Island And Pacific Railroad Company: An Examination Of Contingent Liabilities Of 1903-1904, Roger Daniels, Dale L. Flesher

Accounting Historians Journal

The issue about disclosing contingent losses arising from lawsuits has been an accounting problem for decades. Prior to 1953, there was no mandate for recording or disclosing such contingencies. In this study, the 307 court cases brought against the Chicago, Rock Island and Pacific Railroad Company during 1903 and 1904 are analyzed to determine the impact of nondisclosure in the annual reports. Despite thirty-nine of these cases involved deaths and fifty concerned injuries to employees or passengers, the simple dollar amount of total litigation does not meet a threshold of materiality. Under current reporting requirements, however, some of these cases …


Accounting Historians Journal, 1991, Vol. 18, No. 1 [Whole Issue] Jan 1991

Accounting Historians Journal, 1991, Vol. 18, No. 1 [Whole Issue]

Accounting Historians Journal

June issue


Digest Of State Issues 1992, American Institute Of Certified Public Accountants. State Legislation Department Jan 1991

Digest Of State Issues 1992, American Institute Of Certified Public Accountants. State Legislation Department

Newsletters

No abstract provided.


Pcps Advocate, Volume11, Number 6, January 1991; Annual Report, 1989-90, American Institute Of Certified Public Accountants. Private Companies Practice Section Jan 1991

Pcps Advocate, Volume11, Number 6, January 1991; Annual Report, 1989-90, American Institute Of Certified Public Accountants. Private Companies Practice Section

Newsletters

No abstract provided.


Accounting Trends And Techniques, 45th Annual Survey, 1991 Edition, American Institute Of Certified Public Accountants Jan 1991

Accounting Trends And Techniques, 45th Annual Survey, 1991 Edition, American Institute Of Certified Public Accountants

Accounting Trends and Techniques

No abstract provided.


Local Governmental Accounting Trends & Techniques 1991, American Institute Of Certified Public Accountants, Joseph J. Soldano, Cornelius E. Tierney, Deborah A. Koebele Jan 1991

Local Governmental Accounting Trends & Techniques 1991, American Institute Of Certified Public Accountants, Joseph J. Soldano, Cornelius E. Tierney, Deborah A. Koebele

Accounting Trends and Techniques

No abstract provided.