Open Access. Powered by Scholars. Published by Universities.®
- Discipline
-
- Taxation (16682)
- Arts and Humanities (2567)
- Feminist, Gender, and Sexuality Studies (2409)
- Women's Studies (2405)
- Business Administration, Management, and Operations (1901)
-
- Social and Behavioral Sciences (1619)
- Finance and Financial Management (1440)
- Economics (1254)
- Corporate Finance (963)
- Finance (660)
- Marketing (658)
- Public Affairs, Public Policy and Public Administration (646)
- Education (629)
- Operations and Supply Chain Management (620)
- Public Administration (582)
- Management Sciences and Quantitative Methods (459)
- Business Analytics (381)
- Business Law, Public Responsibility, and Ethics (374)
- Insurance (373)
- Entrepreneurial and Small Business Operations (366)
- Business and Corporate Communications (328)
- Higher Education (303)
- Human Resources Management (292)
- Technology and Innovation (252)
- Management Information Systems (244)
- International Business (223)
- Organizational Behavior and Theory (208)
- Curriculum and Instruction (180)
- Institution
-
- University of Mississippi (33426)
- Singapore Management University (918)
- Al-Muthanna University (571)
- Brigham Young University (479)
- De La Salle University (302)
-
- Universitas Indonesia (286)
- University of Nebraska - Lincoln (199)
- Western Kentucky University (178)
- Walden University (159)
- Illinois State University (138)
- Universitas Padjadjaran (133)
- University of Arkansas, Fayetteville (131)
- Marquette University (119)
- Kennesaw State University (117)
- MMU Press (113)
- Morehead State University (102)
- Liberty University (79)
- Claremont Colleges (72)
- Louisiana State University (63)
- University of South Florida (63)
- University of Richmond (58)
- Technological University Dublin (57)
- University of Dayton (57)
- Bryant University (56)
- University of New Hampshire (56)
- San Jose State University (50)
- Association of Arab Universities (49)
- University of Texas Rio Grande Valley (47)
- East Tennessee State University (46)
- University of Central Florida (46)
- Keyword
-
- Etc (1695)
- Questions (1200)
- Accounting -- Examinations (1134)
- American Institute of Certified Public Accountants (1094)
- Accounting firms -- Management (889)
-
- Accounting -- Law and Legislation -- Periodicals (883)
- Taxation -- Law and legislation -- United States (808)
- Books -- Reviews (652)
- American Institute of Accountants (620)
- Manuals (605)
- Accounting (484)
- Finance (450)
- Auditing -- Standards -- United States (419)
- Accounting -- Study and teaching (397)
- Accounting -- Periodicals; Tax planning -- Periodicals (382)
- Ross (364)
- Accounting -- Societies (361)
- Etc. (353)
- Accounting -- Bibliography (339)
- Auditing (339)
- Accounting -- Bibliographies (338)
- Accounting -- Vocational guidance (321)
- Income tax -- United States (251)
- Accountants -- Professional ethics (243)
- Accounting -- Law and legislation -- United States -- States (238)
- Financial statements (238)
- Accounting -- Standards -- United States (230)
- American Association of Public Accountants (213)
- American Institute of Certified Public Accountants. Auditing Standards Board; Minutes; Auditing -- Standards --United States (210)
- Taxation -- United States (209)
- Publication Year
- Publication
-
- Journal of Accountancy (6656)
- Newsletters (4307)
- Association Sections, Divisions, Boards, Teams (2860)
- Guides, Handbooks and Manuals (2623)
- Woman C.P.A. (2397)
-
- Tax Adviser (2054)
- Haskins and Sells Publications (1783)
- Industry Guides (AAGs), Risk Alerts, and Checklists (1455)
- Exposure Drafts, Comment Letters, and Statements of Position (1068)
- Accounting Historians Notebook (949)
- Touche Ross Publications (911)
- Accounting Historians Journal (892)
- Research Collection School Of Accountancy (756)
- American Institute of Accountants (671)
- Muthanna Journal of Administrative and Economics Sciences (571)
- AICPA Committees (487)
- AICPA Professional Standards (458)
- Individual and Corporate Publications (442)
- Honors Theses (432)
- Management Services: A Magazine of Planning, Systems, and Controls (412)
- Faculty Publications (402)
- Federal Publications (398)
- AICPA Annual Reports (334)
- DLSU Business & Economics Review (297)
- Publications of Accounting Associations, Societies, and Institutes (243)
- Accounting Hall of Fame Brochures (241)
- Proceedings of the University of Kansas Symposium on Auditing Problems (226)
- Examinations and Study (203)
- Management Adviser (202)
- State Publications (193)
- Publication Type
- File Type
Articles 20071 - 20100 of 40108
Full-Text Articles in Accounting
Asset Revaluation And Cost Basis: Capital Revaluation In Corporate Financial Reports, Shizuki Saito
Asset Revaluation And Cost Basis: Capital Revaluation In Corporate Financial Reports, Shizuki Saito
Accounting Historians Journal
The paper is a historical study of the asset revaluation movement and the subsequent establishment of the cost basis in the United States. A survey of the corporate report leads to a generalization that the asset revaluations were fundamentally the adjustments of equity capital triggered by corporate financial policies. The concept of quasi-reorganization then was developed to ensure that the capital revaluation was undertaken for the right reasons. This newly developed concept made the revaluation of equity and assets less useful from the standpoint of corporate financial management. Asset revaluation was thus replaced by the cost principle.
Sas 39: A Pragmatic Approach, Karen L. Hooks, Gerald H. Lander, Stephen S. Walker
Sas 39: A Pragmatic Approach, Karen L. Hooks, Gerald H. Lander, Stephen S. Walker
Woman C.P.A.
No abstract provided.
Former Editor Of The Woman Cpa Receives Awscpa's Public Service Award, American Woman's Society Of Certified Public Accountants
Former Editor Of The Woman Cpa Receives Awscpa's Public Service Award, American Woman's Society Of Certified Public Accountants
Woman C.P.A.
No abstract provided.
Washington Report, Vol. 12 No.9, April 25, 1983, American Institute Of Certified Public Accountants.
Washington Report, Vol. 12 No.9, April 25, 1983, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
What's Going On, Edition 83-3 (Spring, 1983), American Institute Of Certified Public Accountants
What's Going On, Edition 83-3 (Spring, 1983), American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Legislative Report, Volume 16, Number 1, January 1983, American Institute Of Certified Public Accountants (Aicpa)
Legislative Report, Volume 16, Number 1, January 1983, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Washington Report, Vol. 12 No.15, June 6, 1983, American Institute Of Certified Public Accountants.
Washington Report, Vol. 12 No.15, June 6, 1983, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 12 No.11, May 9, 1983, American Institute Of Certified Public Accountants.
Washington Report, Vol. 12 No.11, May 9, 1983, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 12 No.8, April 18, 1983, American Institute Of Certified Public Accountants.
Washington Report, Vol. 12 No.8, April 18, 1983, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 12 No.43, December 19, 1983, American Institute Of Certified Public Accountants.
Washington Report, Vol. 12 No.43, December 19, 1983, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 11 No.51, February 14, 1983, American Institute Of Certified Public Accountants.
Washington Report, Vol. 11 No.51, February 14, 1983, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 12 No.22, July 25, 1983, American Institute Of Certified Public Accountants.
Washington Report, Vol. 12 No.22, July 25, 1983, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 12 No.5, March 28, 1983, American Institute Of Certified Public Accountants.
Washington Report, Vol. 12 No.5, March 28, 1983, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Travel News, 1983, American Institute Of Certified Public Accountants. Meetings & Travel Services
Travel News, 1983, American Institute Of Certified Public Accountants. Meetings & Travel Services
Newsletters
No abstract provided.
Consideration Of Omitted Procedures After The Report Date; Statement On Auditing Standards, 046, American Institute Of Certified Public Accountants. Auditing Standards Board
Consideration Of Omitted Procedures After The Report Date; Statement On Auditing Standards, 046, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
This Statement provides guidance on the considerations and procedures to be applied by an auditor who, subsequent to the date of his report on audited financial statements, concludes that one or more auditing procedures considered necessary at the time of the examination in the circumstances then existing were omitted from his examination of the financial statements, but there is no indication that those financial statements are not fairly presented in conformity with generally accepted accounting principles or with another comprehensive basis of accounting. This circumstance should be distinguished from that described in SAS No. 1, section 561, which applies if …
Washington Report, Vol. 12 No.17, June 20, 1983, American Institute Of Certified Public Accountants.
Washington Report, Vol. 12 No.17, June 20, 1983, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Announcements [1983, Vol. 10, No. 1], Academy Of Accounting Historians
Announcements [1983, Vol. 10, No. 1], Academy Of Accounting Historians
Accounting Historians Journal
Announcements include: advertisements for the following monographs, Selected Classics in the History of Bookkeeping, Accounting History Classics Series, Working Paper Series, price list for Academy publications, and table of contents for The Accounting Review, April 1983, Accounting and Business Research, autumn 1982, and Accounting and Finance, Nov. 1982. Also included are the Hourglass Award announcement and Application for membership.
Accountants' Index. Thirty-First Supplement, January-December 1982, Volume 1: A-L, Linda C. Pierce, American Institute Of Certified Public Accountants
Accountants' Index. Thirty-First Supplement, January-December 1982, Volume 1: A-L, Linda C. Pierce, American Institute Of Certified Public Accountants
Accountants' Index
No abstract provided.
Accounting Trends And Techniques, 37th Annual Survey, 1983 Edition, American Institute Of Certified Public Accountants
Accounting Trends And Techniques, 37th Annual Survey, 1983 Edition, American Institute Of Certified Public Accountants
Accounting Trends and Techniques
No abstract provided.
Nonbusiness Organizations Project: Progress, Obstacles, And Review, Ronald L. Madison
Nonbusiness Organizations Project: Progress, Obstacles, And Review, Ronald L. Madison
Woman C.P.A.
No abstract provided.
Woman Cpa Volume 45, Number 1, January 1983, American Woman's Society Of Certified Public Accountants, American Society Of Women Accountants
Woman Cpa Volume 45, Number 1, January 1983, American Woman's Society Of Certified Public Accountants, American Society Of Women Accountants
Woman C.P.A.
No abstract provided.
Washington Report, Vol. 11 No.46, January 10, 1983, American Institute Of Certified Public Accountants.
Washington Report, Vol. 11 No.46, January 10, 1983, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 12 No.10, May 2, 1983, American Institute Of Certified Public Accountants.
Washington Report, Vol. 12 No.10, May 2, 1983, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 12 No.24, August 8, 1983, American Institute Of Certified Public Accountants.
Washington Report, Vol. 12 No.24, August 8, 1983, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
What's Going On, Edition 83-2 (February, 1983), American Institute Of Certified Public Accountants
What's Going On, Edition 83-2 (February, 1983), American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Doing Business In The People's Republic Of China, Deloitte, Haskins & Sells
Doing Business In The People's Republic Of China, Deloitte, Haskins & Sells
Deloitte, Haskins and Sells Publications
No abstract provided.
Accountant-Historians Of The Incas, John A. Yeakel
Accountant-Historians Of The Incas, John A. Yeakel
Accounting Historians Journal
The quipu was the ingenious, knotted-string device utilized throughout the Incan empire for recording data within the decimal system. Although quipu experts have often been thought of as managerial or governmental accountants, the writings of the early chroniclers of Peru reveal that quipu specialists were more than accountants. Quipucamayocs were also the historians of the Incas.
Business Goodwill: Conceptual Clarification Via Accounting, Legal And Etymological Perspectives, John K. Courtis
Business Goodwill: Conceptual Clarification Via Accounting, Legal And Etymological Perspectives, John K. Courtis
Accounting Historians Journal
Abstract: Confusion as to the real nature of commercial goodwill is well-entrenched in the literature, as evidenced by accountants' attention to valuation formulae rather than the underlying assets. The paper traces conceptual clarification of business goodwill via early writers on accounting, legal opinion and etymology. These three perspectives, together with a chronology of 91 selective definitions, reveal the shift in thinking over the past century. Goodwill, from being thought of as a set of inducements which attract persistent patronage, has become submerged by methods of valuation based upon superior earning power concepts and by the accounting notion of a residuum.
Historical Perspective On The Auditor's Role: The Early Experience Of The American Railroads, James L. Boockholdt
Historical Perspective On The Auditor's Role: The Early Experience Of The American Railroads, James L. Boockholdt
Accounting Historians Journal
The paper explores the origins of the auditing profession in the United States. It is suggested that the development of the audit function in this country can be traced to reporting by internal and shareholder auditors in the American railroads during the middle of the nineteenth century. Evidence is presented that a recognition of the need for audit independence existed, and that the provision of advisory services and reports on internal control by American auditors have been an inherent part of the auditor's role from that time.
Doctoral Research [1983, Vol. 10, No. 2], Maureen Helena Berry
Doctoral Research [1983, Vol. 10, No. 2], Maureen Helena Berry
Accounting Historians Journal
Dissertations abstracted are: An Investigation of the Wealth Impacts of the 1933 and 1934 Securities Acts' Financial Disclosure Requirements by Chee Woo Chow; The Foreign Corrupt Practices Act of 1977: An Inquiry into the Accounting Provisions of the Act Including a Study of Explicit Responses by Corporations by Kenneth Lester Johnson; An Empirical Investigation of Trade or Business Attributes of Quasi-Business Ventures Under the Internal Revenue Code by Samuel Lafayette Lett; The Impact of Taxation on Accounting by Amram Aharoni; An Investigation into the Taxation of Undistributed Income Sections 951 Through 964 of the Internal Revenue Code: The Controlled Corporation …