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Articles 18181 - 18210 of 39912

Full-Text Articles in Accounting

Lecture On The Study Of Book-Keeping, With A Balance Sheet, C. C. Marsh Jan 1988

Lecture On The Study Of Book-Keeping, With A Balance Sheet, C. C. Marsh

Accounting Historians Journal

No abstract provided.


1988 Accounting Hall Of Fame Inducton: Norton Moore Bedford, Thomas Junior Burns, Norton M. Bedford Jan 1988

1988 Accounting Hall Of Fame Inducton: Norton Moore Bedford, Thomas Junior Burns, Norton M. Bedford

Accounting Historians Journal

1988 Accounting Hall of Fame induction for Norton Moore Bedford Citation by Thomas J. Burns (The Ohio State University)


Editorial: Sydney And Beyond; Sydney And Beyond, Gary John Previts Jan 1988

Editorial: Sydney And Beyond; Sydney And Beyond, Gary John Previts

Accounting Historians Journal

Writing now in the autumn of the Northern Hemisphere : and looking back a few short weeks to Sydney and the Fifth World Congress of Accounting Historians : it all seems so distant but ever more memorable. The efforts of Murray Wells, Alan Craswell and their colleagues at the Univesity of Sydney (and from the Australian profession all the more) to host those of our number of over 120 registrants who attended sessions, were greatly appreciated.


Editors Correction To Volume 15, No. 1, Spring, 1988; Nature And Function Of Cost Keeping In A Late Nineteenth-Century Small Business, Gary John Previts, Thomas N. Tyson Jan 1988

Editors Correction To Volume 15, No. 1, Spring, 1988; Nature And Function Of Cost Keeping In A Late Nineteenth-Century Small Business, Gary John Previts, Thomas N. Tyson

Accounting Historians Journal

An error was made in printing Figures 1 and 2 of The Nature and Function of Cost Keeping in a Late Nineteenth-Century Small Business. The front page of the article and the corrected figures are printed on the following pages. The editors regret any inconvenience caused by the error.


Washington Report, Vol. 17 No.17, June 20, 1988, American Institute Of Certified Public Accountants. Jan 1988

Washington Report, Vol. 17 No.17, June 20, 1988, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 17 No.26, August 22, 1988, American Institute Of Certified Public Accountants. Jan 1988

Washington Report, Vol. 17 No.26, August 22, 1988, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 17 No.42, December 12, 1988, American Institute Of Certified Public Accountants. Jan 1988

Washington Report, Vol. 17 No.42, December 12, 1988, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Why The Auditing Standards On Evaluating Internal Control Needed To Be Replaced, Jerry D. Sullivan Jan 1988

Why The Auditing Standards On Evaluating Internal Control Needed To Be Replaced, Jerry D. Sullivan

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


In Our Opinion… , Vol. 4 No. 3, July, 1988, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1988

In Our Opinion… , Vol. 4 No. 3, July, 1988, American Institute Of Certified Public Accountants. Auditing Standards Division

Newsletters

No abstract provided.


Washington Report, Vol. 16 No.48, February 8, 1988, American Institute Of Certified Public Accountants. Jan 1988

Washington Report, Vol. 16 No.48, February 8, 1988, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 17 No.30, September 19, 1988, American Institute Of Certified Public Accountants. Jan 1988

Washington Report, Vol. 17 No.30, September 19, 1988, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Discussant's Response To "The Relative Importance Of Auditing To The Accounting Profession: Is Auditing A Profit Center?", Zoe-Vonna Palmrose Jan 1988

Discussant's Response To "The Relative Importance Of Auditing To The Accounting Profession: Is Auditing A Profit Center?", Zoe-Vonna Palmrose

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Auditor's Assistant: A Knowledge Engineering Tool For Audit Decisions, Glenn Shafer, Prakash P. Shenoy, Rajendra P. Srivastava Jan 1988

Auditor's Assistant: A Knowledge Engineering Tool For Audit Decisions, Glenn Shafer, Prakash P. Shenoy, Rajendra P. Srivastava

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Tax: Tax Reform To Increase Cost Of Higher Education, Barbara A. Theisen, Cherie J. O'Neil Jan 1988

Tax: Tax Reform To Increase Cost Of Higher Education, Barbara A. Theisen, Cherie J. O'Neil

Woman C.P.A.

No abstract provided.


Woman Cpa Volume 50, Number 1, January 1988, American Woman's Society Of Certified Public Accountants, American Society Of Women Accountants Jan 1988

Woman Cpa Volume 50, Number 1, January 1988, American Woman's Society Of Certified Public Accountants, American Society Of Women Accountants

Woman C.P.A.

No abstract provided.


What's Going On, Edition 88-3 (April/May, 1988), American Institute Of Certified Public Accountants Jan 1988

What's Going On, Edition 88-3 (April/May, 1988), American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


1987-1988 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office. Jan 1988

1987-1988 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office.

Morehead State University Audit Reports

1987-1988 Audit Report for Morehead State University.


Announcement [1988, Vol. 15, No. 2]; Contents Of Research Journals [1988, Vol. 15, No. 2], Academy Of Accounting Historians Jan 1988

Announcement [1988, Vol. 15, No. 2]; Contents Of Research Journals [1988, Vol. 15, No. 2], Academy Of Accounting Historians

Accounting Historians Journal

Announcements include Hourglass Award and table of contents for Accounting and Business Research autumn 1988, Journal of Accounting Education fall 1988, Accounting, Auditing and Accountability 1988 Vol. 1, no.2, Accounting and Finance Nov. 1988, The Accounting Review Oct. 1988, Contemporary Accounting Research fall 1988


Washington Report, Vol. 17 No.2, March 7, 1988, American Institute Of Certified Public Accountants. Jan 1988

Washington Report, Vol. 17 No.2, March 7, 1988, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 17 No.38, November 14, 1988, American Institute Of Certified Public Accountants. Jan 1988

Washington Report, Vol. 17 No.38, November 14, 1988, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 17 No.19, July 4, 1988, American Institute Of Certified Public Accountants. Jan 1988

Washington Report, Vol. 17 No.19, July 4, 1988, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 17 No.14, May 30, 1988, American Institute Of Certified Public Accountants. Jan 1988

Washington Report, Vol. 17 No.14, May 30, 1988, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Reports On Audited Financial Statements; Statement On Auditing Standards, 058, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1988

Reports On Audited Financial Statements; Statement On Auditing Standards, 058, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

This Statement on Auditing Standards (SAS) changes generally accepted auditing standards by 1. Prescribing a new form for the auditor's standard report. Most significant among the changes from the previous standard report is (a) the addition of an introductory paragraph that differentiates management's responsibilities for the financial statements from the auditor's role in expressing an opinion on them based upon his audit, (b) an explicit acknowledgment that an audit provides reasonable assurance within the context of materiality, and (c) the addition of a brief explanation of what an audit entails. 2. Revising the second standard of reporting to require a …


Auditor's Consideration Of An Entity's Ability To Continue As A Going Concern; Statement On Auditing Standards, 059, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1988

Auditor's Consideration Of An Entity's Ability To Continue As A Going Concern; Statement On Auditing Standards, 059, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

This Statement provides guidance to the auditor in conducting an audit of financial statements in accordance with generally accepted auditing standards with respect to evaluating whether there is substantial doubt about the entity's ability to continue as a going concern. Continuation of an entity as a going concern is assumed in financial reporting in the absence of significant information to the contrary. Ordinarily, information that significantly contradicts the going concern assumption relates to the entity's inability to continue to meet its obligations as they become due without substantial disposition of assets outside the ordinary course of business, restructuring of debt, …


Accountants' Index. Thirty-Sixth Supplement, January-December 1987, Volume 1: A-L, Linda C. Pierce, American Institute Of Certified Public Accountants (Aicpa) Jan 1988

Accountants' Index. Thirty-Sixth Supplement, January-December 1987, Volume 1: A-L, Linda C. Pierce, American Institute Of Certified Public Accountants (Aicpa)

Accountants' Index

No abstract provided.


Washington Report, Vol. 16 No.50, February 22, 1988, American Institute Of Certified Public Accountants. Jan 1988

Washington Report, Vol. 16 No.50, February 22, 1988, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 17 No.32, October 3, 1988, American Institute Of Certified Public Accountants. Jan 1988

Washington Report, Vol. 17 No.32, October 3, 1988, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Accountants' Index. Thirty-Sixth Supplement, January-December 1987, Volume 2: M-Z, Linda C. Pierce, American Institute Of Certified Public Accountants (Aicpa) Jan 1988

Accountants' Index. Thirty-Sixth Supplement, January-December 1987, Volume 2: M-Z, Linda C. Pierce, American Institute Of Certified Public Accountants (Aicpa)

Accountants' Index

No abstract provided.


Auditing Accounting Estimates; Statement On Auditing Standards, 057, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1988

Auditing Accounting Estimates; Statement On Auditing Standards, 057, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

This Statement provides guidance to auditors on obtaining and evaluating sufficient competent evidential matter to support significant accounting estimates in an audit of financial statements in accordance with generally accepted auditing standards. For purposes of this Statement, an accounting estimate is an approximation of a financial statement element, item, or account. Accounting estimates are often included in historical financial statements because a. The measurement of some amounts or the valuation of some accounts is uncertain, pending the outcome of future events. b. Relevant data concerning events that have already occurred cannot be accumulated on a timely, cost-effective basis


Influences From Early Accounting Literature On Contemporary Research, Robert J. Bricker Jan 1988

Influences From Early Accounting Literature On Contemporary Research, Robert J. Bricker

Accounting Historians Journal

This study explored the citation of pre-1960 literature in a body of contemporary accounting research. In a database of nearly 11,000 citations from 428 source articles, 117 pre-1960 accounting citations were identified. From the set of 413 nonhistorical articles, forty pre-1960 accounting citations were found. This study also examined the breadth of coverage of these citations and their distribution among journals. The results showed that many pre-1960 accounting documents traditionally considered important were not cited. This result may be useful to accounting historians by helping them to identify early research traditions that are in danger of being forgotten by nonhistorians.