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Articles 19141 - 19170 of 40069
Full-Text Articles in Accounting
Litigation Services; Management Advisory Services Practice Aids. Technical Consulting Practice Aid, 07, Michael S. Wagner, Peter B. Frank
Litigation Services; Management Advisory Services Practice Aids. Technical Consulting Practice Aid, 07, Michael S. Wagner, Peter B. Frank
Guides, Handbooks and Manuals
No abstract provided.
Mergers, Acquisitions, And Sales; Management Advisory Services Practice Aids. Technical Consulting Practice Aid, 08, Lowell Getz
Mergers, Acquisitions, And Sales; Management Advisory Services Practice Aids. Technical Consulting Practice Aid, 08, Lowell Getz
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Library Classification Schedule, 1986 Revision, American Institute Of Certified Public Accountants. Library
Aicpa Library Classification Schedule, 1986 Revision, American Institute Of Certified Public Accountants. Library
Guides, Handbooks and Manuals
No abstract provided.
1986-87 Accounting Faculty Directory, James R. Hasselback
1986-87 Accounting Faculty Directory, James R. Hasselback
Individual and Corporate Publications
No abstract provided.
Aicpa Member Forum On The Report Of The Special Committee On Standards Of Professional Conduct For Cpas: Discussion Leader's Materials And Participants' Materials, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Member Forum On The Report Of The Special Committee On Standards Of Professional Conduct For Cpas: Discussion Leader's Materials And Participants' Materials, American Institute Of Certified Public Accountants (Aicpa)
AICPA Committees
No abstract provided.
Disclosure Checklists For Corporations : A Financial Reporting Practice Aid, Fall 1986 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Margaret Monaghan, Michael A. Tursi
Disclosure Checklists For Corporations : A Financial Reporting Practice Aid, Fall 1986 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Margaret Monaghan, Michael A. Tursi
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Regulations Governing The Practice Of Attorneys, Certified Public Accountants, Enrolled Agents, Enrolled Actuaries, And Appraisers Before The Internal Revenue Service : 31 Code Of Federal Regulations, Subtitle A, Part 10, As Amended Through February 23, 1984 And Changes Appearing In The Federal Register Dated October 17, 1985 (Vol. 50, No. 201) And In The Federal Register Dated January 26, 1986 (Vol. 51, No. 14); Circular 230 (Rev. 3-86), United States. Internal Revenue Service
Federal Publications
This publication contains the revision of Department Circular No. 230, dated August 9, 1966, appearing in 31 F.R. 10773, dated August 13, 1966.
Uniform Cpa Examination, May 1981-May 1985, Selected Questions & Unofficial Answers Indexed To Content Specification Outlines, American Institute Of Certified Public Accountants. Board Of Examiners
Uniform Cpa Examination, May 1981-May 1985, Selected Questions & Unofficial Answers Indexed To Content Specification Outlines, American Institute Of Certified Public Accountants. Board Of Examiners
Examinations and Study
No abstract provided.
Internal Control Evaluation: A Computational Model Of The Review Process, Rayman D. Meservy, Andrew D. Bailey Jr, Paul E. Johnson
Internal Control Evaluation: A Computational Model Of The Review Process, Rayman D. Meservy, Andrew D. Bailey Jr, Paul E. Johnson
Faculty Publications
This study investigated the strategies by which experienced auditors evaluate systems of internal accounting controls. The research method included: (1) observations, using concurrent protocols, of a small sample of practicing auditors performing the internal control evaluation task; (2) extensive interviews with one of the practicing auditors; (3) formalization of auditor processes as a computational model; and (4) validation of the model. The simulation model was Im· plemented as an expert system and tuned to one auditor. The model output consists of a trace of the model processing including: (1) rec• ommendatlons for specific controls to be compliance tested; and (2) …
Reporting Repurchase-Reverse Repurchase Agreements And Mortgage-Backed Certificates By Savings And Loan Associations : Amendment To Aicpa Audit And Accounting Guide, Savings And Loan Associations; Statement Of Position 86-1;, American Institute Of Certified Public Accountants. Accounting Standards Division
Reporting Repurchase-Reverse Repurchase Agreements And Mortgage-Backed Certificates By Savings And Loan Associations : Amendment To Aicpa Audit And Accounting Guide, Savings And Loan Associations; Statement Of Position 86-1;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement Of Position : Accounting For Joint Costs Of Informational Materials And Activities Of Not-For-Profit Organizations That Include A Fund-Raising Appeal;Accounting For Joint Costs Of Informational Materials And Activities Of Not-For-Profit Organizations That Include A Fund-Raising Appeal; Exposure Draft (American Institute Of Certified Public Accountants), 1986, May 23, American Institute Of Certified Public Accountants. Accounting Standards Division
Proposed Statement Of Position : Accounting For Joint Costs Of Informational Materials And Activities Of Not-For-Profit Organizations That Include A Fund-Raising Appeal;Accounting For Joint Costs Of Informational Materials And Activities Of Not-For-Profit Organizations That Include A Fund-Raising Appeal; Exposure Draft (American Institute Of Certified Public Accountants), 1986, May 23, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
Proposed Amendment of SOP 78-10, Accounting Principles and Reporting Practices for Certain not-for-Profit Organizations and of AICPA Industry Audit Guide, Audits of Voluntary Health and Welfare Organizations. The proposed statement of position recommends the folowing: If It can be demonstrated that a bona fide program or management and general function has been conducted in conjunction with an appeal for funds, joint costs or informational materials or activities that include a fund-raising appeal should be allocated between fund-raising and the appropriate program or management and general function.
Proposed Ruling No. 66 Under Et Section 191 : Use Of Cpa Designation By Member Not In Public Practice ;Use Of Cpa Designation By Member Not In Public Practice; Exposure Draft (American Institute Of Certified Public Accountants), 1986, June 13, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Proposed Ruling No. 66 Under Et Section 191 : Use Of Cpa Designation By Member Not In Public Practice ;Use Of Cpa Designation By Member Not In Public Practice; Exposure Draft (American Institute Of Certified Public Accountants), 1986, June 13, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
To provide guidance to members not in public practice on the use of the CPA designation, the Professional Ethics Executive Committee proposes, subject to member comment, to issue Ruling 66 under ET section 191 of the AICPA Code of Professional Ethics. Ruling 66 provides that the use of the CPA designation by a member who is not in public practice in a manner to imply that the member is independent of the employer will be considered a knowing misrepresentation of fact.
Proposed Audit And Accounting Guide : Finance Companies (Including Lending Activities Of Other Enterprises);Finance Companies (Including Lending Activities Of Other Enterprises); Exposure Draft (American Institute Of Certified Public Accountants), 1986, July 9, American Institute Of Certified Public Accountants. Finance Companies Guide Special Committee
Proposed Audit And Accounting Guide : Finance Companies (Including Lending Activities Of Other Enterprises);Finance Companies (Including Lending Activities Of Other Enterprises); Exposure Draft (American Institute Of Certified Public Accountants), 1986, July 9, American Institute Of Certified Public Accountants. Finance Companies Guide Special Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed revised audit and accounting guide reflects changes in accounting and auditing literature that have occurred since the guide was last published in 1973. This proposed revision would apply to all finance companies and to lending activities of other enterprises. The proposed guide recommends the following changes in accounting practices, which the committee believes are desirable and warranted: 1. Recognition of interest income on finance receivables using the interest (actuarial) method (page 10); 2. Use of the accrual with suspension basis for recording interest income (pages 11 and 12); 3. Inclusion of interest as a holding cost in determining …
Proposed Statement Of Position : Accounting By Prepaid Health Care Plans;Accounting By Prepaid Health Care Plans; Exposure Draft (American Institute Of Certified Public Accountants), 1986, Oct. 6, American Institute Of Certified Public Accountants. Health Maintenance Organizations Task Force
Proposed Statement Of Position : Accounting By Prepaid Health Care Plans;Accounting By Prepaid Health Care Plans; Exposure Draft (American Institute Of Certified Public Accountants), 1986, Oct. 6, American Institute Of Certified Public Accountants. Health Maintenance Organizations Task Force
Exposure Drafts, Comment Letters, and Statements of Position
This proposed statement of position provides guidance on applying generally accepted accounting principles in accounting for health care costs, contract losses, reinsurance, and acquisition costs of prepaid health care plans. Prepaid health care plans should accrue health care costs as services are rendered, including estimates of costs incurred but not yet reported to the plan. When expected future health care costs and maintenance expenses under a group of existing contracts will probably exceed anticipated future premiums and reinsurance recoveries on those contracts, a loss should be recognized. Reinsurance premiums should be reported as a health care cost. Acquisition costs of …
Proposed Audit And Accounting Guide : Audits Of Agricultural Producers And Agricultural Cooperatives ;Audits Of Agricultural Producers And Agricultural Cooperatives; Exposure Draft (American Institute Of Certified Public Accountants), 1986, Jan. 17, American Institute Of Certified Public Accountants. Agribusiness Special Committee
Proposed Audit And Accounting Guide : Audits Of Agricultural Producers And Agricultural Cooperatives ;Audits Of Agricultural Producers And Agricultural Cooperatives; Exposure Draft (American Institute Of Certified Public Accountants), 1986, Jan. 17, American Institute Of Certified Public Accountants. Agribusiness Special Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed audit and accounting guide primarily codifies existing practice in (1) auditing the financial statements of agricultural producers and agricultural cooperatives and (2) accounting by those types of entities. AICPA Statement of Position (SOP) 85-3, Accounting by Agricultural Producers and Agricultural Cooperatives, is included as an appendix to this proposed guide; its recommendations on accounting for agricultural producers and agricultural cooperatives are an integral part of this proposed guide. SOP 85-3 and the accounting provisions of this guide do not apply to personal financial statements of agricultural producers or statements prepared on a comprehensive basis of accounting other than …
Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings ;Ruling No. 64 Under Et Section 191: Joint Investment With A Promoter And/Or General Partner;Joint Investment With A Promoter And/Or General Partner;Ruling No. 65 Under Et Section 191: Member As Director Of Agency For Which Client Raises Funds;Member As Director Of Agency For Which Client Raises Funds;Ruling No. 66 Under Et Section 191: Use Of Cpa Designation By Member Not In Public Practice;Use Of Cpa Designation By Member Not In Public Practice;Interpretation 101-9: Meaning Of Certain Independence Terminology And The Effect Of Family Relationships On Independence;Meaning Of Certain Independence Terminology And The Effect Of Family Relationships On Independence;Interpretation 201-2: Prospective Financial Information;Prospective Financial Information;Interpretation 201-4: Definition Of The Term Engagement As Used In Rule 201--General Standards;Definition Of The Term Engagement As Used In Rule 201--General Standards;Interpretation 502-2, Subsection 5: False, Misleading Or Deceptive Acts In Advertising Or Solicitation;False, Misleading Or Deceptive Acts In Advertising Or Solicitation;Ruling No. 181 Under Et Section 591: Sale Of A Practice--Purchase Of Accounts;Sale Of A Practice--Purchase Of Accounts; Exposure Draft (American Institute Of Certified Public Accountants), 1986, June 13, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
Ethics Ruling No. 64 was developed to illustrate that a member's limited partnership investment in a nonclient limited partnership controlled by the same promoter and/or general partner as the member's audit (or other services requiring independence) client limited partnership would cause an impairment of independence under certain circumstances. Ruling No. 65 has been developed to advise members that under rule 101 of the AICPA Code of Professional Ethics the appearance of a member's independence would be considered to be impaired with respect to the foundation because of a member's service on the board of directors of an organization receiving funding …
Proposed Revision Of Statement Of Tax Policy Number 8 : Suggested Improvements For The Social Security Retirement System ;Suggested Improvements For The Social Security Retirement System; Exposure Draft (American Institute Of Certified Public Accountants), 1986, Aug. 1, American Institute Of Certified Public Accountants. Federal Taxation Division
Proposed Revision Of Statement Of Tax Policy Number 8 : Suggested Improvements For The Social Security Retirement System ;Suggested Improvements For The Social Security Retirement System; Exposure Draft (American Institute Of Certified Public Accountants), 1986, Aug. 1, American Institute Of Certified Public Accountants. Federal Taxation Division
Exposure Drafts, Comment Letters, and Statements of Position
The proposed revision updates and provides additional supporting material for Tax Policy Statement Number 8 which was published in 1980. The Tax Policy Statement proposes revision to the Social Security system to make it actuarially more sound and to provide a fairer relationship between contributions and benefits.
National Curriculum, A Pathway To Excellence; Exposure Draft (American Institute Of Certified Public Accountants), 1986, Jan. 31, American Institute Of Certified Public Accountants. Continuing Professional Education Division. National Curriculum Task Forces
National Curriculum, A Pathway To Excellence; Exposure Draft (American Institute Of Certified Public Accountants), 1986, Jan. 31, American Institute Of Certified Public Accountants. Continuing Professional Education Division. National Curriculum Task Forces
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Attestation Standards; Statement On Standards For Attestation Engagements 1, American Institute Of Certified Public Accountants. Auditing Standards Board
Attestation Standards; Statement On Standards For Attestation Engagements 1, American Institute Of Certified Public Accountants. Auditing Standards Board
AICPA Professional Standards
No abstract provided.
Aicpa Professional Standards: Accounting And Review Standards As Of June 1, 1986, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Aicpa Professional Standards: Accounting And Review Standards As Of June 1, 1986, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
AICPA Professional Standards
No abstract provided.
Audits Of State And Local Governmental Units (1986); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Committee On Governmental Accounting And Auditing
Audits Of State And Local Governmental Units (1986); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Committee On Governmental Accounting And Auditing
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audits Of Credit Unions (1986); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Credit Unions Committee
Audits Of Credit Unions (1986); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Credit Unions Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audits Of Entities With Oil And Gas Producing Activities (1986); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Oil And Gas Committee
Audits Of Entities With Oil And Gas Producing Activities (1986); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Oil And Gas Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Savings And Loan Associations (1986); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Committee On Savings And Loan Associations
Savings And Loan Associations (1986); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Committee On Savings And Loan Associations
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Disclosure Checklists For Nonprofit Organizations : A Financial Reporting Practice Aid, June 1986, American Institute Of Certified Public Accountants. Technical Information Division, Harold Edlow
Disclosure Checklists For Nonprofit Organizations : A Financial Reporting Practice Aid, June 1986, American Institute Of Certified Public Accountants. Technical Information Division, Harold Edlow
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Disclosure Checklists For Banks : A Financial Reporting Practice Aid, Fall 1986 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Richard Rikert, Jack Shohet
Disclosure Checklists For Banks : A Financial Reporting Practice Aid, Fall 1986 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Richard Rikert, Jack Shohet
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Reporting On Personal Financial Statements Included In Written Personal Financial Plans; Statement On Standards For Accounting And Review Services 6, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Reporting On Personal Financial Statements Included In Written Personal Financial Plans; Statement On Standards For Accounting And Review Services 6, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
AICPA Professional Standards
No abstract provided.
Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of June 1, 1986, American Institute Of Certified Public Accountants. Committee On Federal Taxation
Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of June 1, 1986, American Institute Of Certified Public Accountants. Committee On Federal Taxation
AICPA Professional Standards
No abstract provided.
Aicpa Professional Standards: U.S. Auditing Standards As Of June 1, 1986, American Institute Of Certified Public Accountants
Aicpa Professional Standards: U.S. Auditing Standards As Of June 1, 1986, American Institute Of Certified Public Accountants
AICPA Professional Standards
No abstract provided.
Guide For Prospective Financial Statements (1986); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Financial Forecasts And Projections Task Force
Guide For Prospective Financial Statements (1986); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Financial Forecasts And Projections Task Force
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.