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Articles 21091 - 21120 of 40121

Full-Text Articles in Accounting

Washington Report, Vol. 9 No.36, November 3, 1980, American Institute Of Certified Public Accountants. Jan 1980

Washington Report, Vol. 9 No.36, November 3, 1980, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 9 No.22, July 28, 1980, American Institute Of Certified Public Accountants. Jan 1980

Washington Report, Vol. 9 No.22, July 28, 1980, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Alumni-Relations Programs, Anonymous, James H. Karales Jan 1980

Alumni-Relations Programs, Anonymous, James H. Karales

Haskins and Sells Publications

No abstract provided.


Evidential Matter; Statement On Auditing Standards, 031, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1980

Evidential Matter; Statement On Auditing Standards, 031, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

Most of the independent auditor's work in forming his 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 develops his opinion with respect to financial statements under examination. The pertinence of the evidence, its objectivity, its timeliness, and the existence of other evidential matter corroborating the …


Washington, D. C.: An Office Profile, Anonymous, James H. Karales Jan 1980

Washington, D. C.: An Office Profile, Anonymous, James H. Karales

Haskins and Sells Publications

No abstract provided.


Dh&S Foundation: Two New Educational Grant Programs Announced, Anonymous Jan 1980

Dh&S Foundation: Two New Educational Grant Programs Announced, Anonymous

Haskins and Sells Publications

No abstract provided.


People In Dh&S: Lorin Wilson, Anonymous, Kenneth A. Rogers Jan 1980

People In Dh&S: Lorin Wilson, Anonymous, Kenneth A. Rogers

Haskins and Sells Publications

No abstract provided.


Albuquerque -- An Office Profile, Anonymous, James H. Karales Jan 1980

Albuquerque -- An Office Profile, Anonymous, James H. Karales

Haskins and Sells Publications

No abstract provided.


What's Going On, Edition 80-4 (December 17, 1980), American Institute Of Certified Public Accountants Jan 1980

What's Going On, Edition 80-4 (December 17, 1980), American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Doctoral Research [1980, Vol. 7, No. 1], Maureen Helena Berry Jan 1980

Doctoral Research [1980, Vol. 7, No. 1], Maureen Helena Berry

Accounting Historians Journal

Dissertations abstracted are: Investor Experience in Corporate Bonds, 1950-1974 by Robert James Hartl; Private External Borrowing: The Brazilian Experience by Alkimar Ribeiro Moura; The Politics of the Municipal Debt Structure in New York City by Sylvan Gary Feldstein; The Iranian Budgetary System and Patterns of Government Expenditures, 1960-1976 by Mohammed Reza Shahroodi; An Investigation Into Accountant-Client Privileged Communications in the Courtroom by George Stevenson Smith; The Nature and Extent of Auditor Liability to the Third Party in the Performance of the Audit Function During the Period 1972 Through 1976 by James Albert Kimbell, Jr.


Accountants' Index. Twenty-Eighth Supplement, January-December 1979, Volume 2: M-Z, Jane Kubat, American Institute Of Certified Public Accountants Jan 1980

Accountants' Index. Twenty-Eighth Supplement, January-December 1979, Volume 2: M-Z, Jane Kubat, American Institute Of Certified Public Accountants

Accountants' Index

No abstract provided.


Discussant's Response To A Look At The Record On Auditor Detection Of Management Fraud, Robert L. Grinaker Jan 1980

Discussant's Response To A Look At The Record On Auditor Detection Of Management Fraud, Robert L. Grinaker

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Pcps Reporter, Volume 1, Number 1, January 1980, American Institute Of Certified Public Accountants. Private Companies Practice Section Jan 1980

Pcps Reporter, Volume 1, Number 1, January 1980, American Institute Of Certified Public Accountants. Private Companies Practice Section

Newsletters

No abstract provided.


Taxation In Canada, Deloitte, Haskins & Sells Jan 1980

Taxation In Canada, Deloitte, Haskins & Sells

Deloitte, Haskins and Sells Publications

No abstract provided.


Taxation In The Philippines, Deloitte, Haskins & Sells Jan 1980

Taxation In The Philippines, Deloitte, Haskins & Sells

Deloitte, Haskins and Sells Publications

No abstract provided.


Taxation Of U.S Citizens Abroad, Deloitte, Haskins & Sells Jan 1980

Taxation Of U.S Citizens Abroad, Deloitte, Haskins & Sells

Deloitte, Haskins and Sells Publications

No abstract provided.


New York School Of Accounts -- A Beginning, Elliott L. Slocum, Alfred Robert Roberts Jan 1980

New York School Of Accounts -- A Beginning, Elliott L. Slocum, Alfred Robert Roberts

Accounting Historians Journal

Current developments in accounting education are the result of the vision and efforts of the early-pioneers in public accounting practice. Clearly these accountants wanted to elevate public accounting to a professional level. Their belief that collegiate accounting training was the foundation on which to build the profession of public accountancy led to the establishment of the New York School of Accounts. The New York School of Accounts was a success though it operated for only one year. It illustrated a commitment to education and undoubtedly influenced the later development of university and college accounting programs.


Partnership Accounting In A Nineteenth Century Merchant Banking House, Edwin J. Perkins, Sherry Levinson Jan 1980

Partnership Accounting In A Nineteenth Century Merchant Banking House, Edwin J. Perkins, Sherry Levinson

Accounting Historians Journal

This article focuses on the contents of two nineteenth-century letters which discuss the allocation of income among the partners of a leading Anglo-American merchant banking firm, the House of Brown. The writers debate alternative methods of valuing assets and determining yearly income. In addition, the handling of doubtful accounts and their subsequent collection is examined. In both letters the writers argue for the development of clearly defined accounting principles and consistency in applying them. These letters reveal that an unusually high degree of financial sophistication had emerged in the merchant banking field by the 1850s.


Asset Valuation: An Historical Perspective, Thomas A. Racliffe, Paul Munter Jan 1980

Asset Valuation: An Historical Perspective, Thomas A. Racliffe, Paul Munter

Accounting Historians Journal

Asset valuation has been discussed in the accounting and economic literature for most of the twentieth century. In the literature, discussions ranged from advocating only historical costing to the use of current value accounting exclusively. This paper traces the development of theoretical and pragmatic discussions on the topic of asset valuation.


Public Accounting In 1929, Alan Peter Mayer-Sommer Jan 1980

Public Accounting In 1929, Alan Peter Mayer-Sommer

Accounting Historians Journal

Shortly before the beginning of the Great Depression, certified public accountants were struggling for both an acceptable definition of their role as well as professional recognition. This paper describes the environment in which CPAs worked as well as their concerns. Areas reviewed include training and entry into the field, ethical and legal standards, conduct of practice, financial rewards, professional concerns, and perceptions of the future. The purpose of the paper is to increase our appreciation of the challenges and opportunities facing CPAs in 1929.


Frederick Winslow Taylor's Contributions To Accounting, Rosita S. Chen, Sheng-Der Pan Jan 1980

Frederick Winslow Taylor's Contributions To Accounting, Rosita S. Chen, Sheng-Der Pan

Accounting Historians Journal

Taylor's system of accounting was formulated in the 1880s, basically completed in the 1890s, and implemented in various manufacturing companies up until the 1920s. The rapid growth of business and the accompanying change in capital structure in this century led to an income-statement emphasized financial accounting system on the one hand, and a decision-oriented managerial accounting system on the other. In either system, some influence of Taylor's work is still discernable.


Accounting In The Bible, Robert L. Hagerman Jan 1980

Accounting In The Bible, Robert L. Hagerman

Accounting Historians Journal

This paper traces several accounting concepts in the Bible. In particular, the Bible discusses the objectives of accounting, internal control procedures and managerial accounting topics. This paper links the Bible to current accounting thought.


Accounting Historians Journal, 1980, Vol. 7, No. 1 [Whole Issue] Jan 1980

Accounting Historians Journal, 1980, Vol. 7, No. 1 [Whole Issue]

Accounting Historians Journal

Spring issue


Middlesex Canal -- An Analysis Of Its Accounting And Management, Linda H. Kistler Jan 1980

Middlesex Canal -- An Analysis Of Its Accounting And Management, Linda H. Kistler

Accounting Historians Journal

The paper analyzes the development and subsequent decline of the Middlesex Canal, a twenty-seven mile inland waterway that joined Lowell in northern Massachusetts with Boston and the sea. Built from 1793 to 1804, the canal was an important catalyst in regional economic and transportation development during the early years of the American Industrial Revolution. Data from original financial records of the canal are presented for the period 1825 to 1845 when the canal was most successfully operated. The Middlesex Canal is acknowledged to be a fundamental element in the early development of Lowell as the center for textile manufacturing in …


Announcement [1980, Vol. 7, No. 1]; Guide For Submitting Manuscripts [1980, Vol. 7, No. 1], Author Unknown Jan 1980

Announcement [1980, Vol. 7, No. 1]; Guide For Submitting Manuscripts [1980, Vol. 7, No. 1], Author Unknown

Accounting Historians Journal

Announcements include: advertisements for the following monographs, Selected Classics in the History of Bookkeeping, Eric Louis Kohler, Working Paper Series, Schmalenbach & After, Accounting History Classics Series, A History of Accounting in America, and table of contents for The Accounting Review, July 1980 and Accounting and Business Research, winter 1979. Also included are: price list for Academy publications, announcement of the Third International Congress of Accounting Historians, Application for membership, and Guide for submitting manuscripts.


Accounting Trends And Techniques, 34th Annual Survey, 1980 Edition, American Institute Of Certified Public Accountants Jan 1980

Accounting Trends And Techniques, 34th Annual Survey, 1980 Edition, American Institute Of Certified Public Accountants

Accounting Trends and Techniques

No abstract provided.


Reporting On Internal Accounting Control; Statement On Auditing Standards, 030, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1980

Reporting On Internal Accounting Control; Statement On Auditing Standards, 030, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

This Statement describes the procedures an independent accountant should apply in connection with various types of engagements to report on an entity's system of internal accounting control, and it describes the different forms of the accountant's report to be issued in connection with such engagements.


Codification Of Statements On Auditing Standards, Numbers 1 To 26 (1980), American Institute Of Certified Public Accountants (Aicpa) Jan 1980

Codification Of Statements On Auditing Standards, Numbers 1 To 26 (1980), American Institute Of Certified Public Accountants (Aicpa)

Statements on Auditing Standards

No abstract provided.


Unique Audit Problems Of Small Businesses That Operate Under Managerial Dominance, Dan M. Guy Jan 1980

Unique Audit Problems Of Small Businesses That Operate Under Managerial Dominance, Dan M. Guy

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Discussant's Response To An Historical Perspective Of Government Auditing With Special Reference To The U.S. General Accounting Office, Richard E. Brown Jan 1980

Discussant's Response To An Historical Perspective Of Government Auditing With Special Reference To The U.S. General Accounting Office, Richard E. Brown

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.