Open Access. Powered by Scholars. Published by Universities.®
- Discipline
-
- Taxation (16672)
- Arts and Humanities (2567)
- Feminist, Gender, and Sexuality Studies (2409)
- Women's Studies (2405)
- Business Administration, Management, and Operations (1901)
-
- Social and Behavioral Sciences (1505)
- Finance and Financial Management (1326)
- Economics (1140)
- Corporate Finance (962)
- Finance (660)
- Public Affairs, Public Policy and Public Administration (646)
- Education (629)
- Operations and Supply Chain Management (620)
- Public Administration (582)
- Marketing (545)
- Management Sciences and Quantitative Methods (458)
- 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 (33347)
- 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 (130)
- Marquette University (119)
- Kennesaw State University (117)
- 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)
- University of Malaya (46)
- Keyword
-
- Etc (1692)
- Questions (1197)
- Accounting -- Examinations (1131)
- American Institute of Certified Public Accountants (1094)
- Accounting firms -- Management (887)
-
- Accounting -- Law and Legislation -- Periodicals (883)
- Taxation -- Law and legislation -- United States (804)
- Books -- Reviews (652)
- American Institute of Accountants (620)
- Manuals (605)
- Accounting (484)
- Finance (450)
- Auditing -- Standards -- United States (419)
- Accounting -- Study and teaching (396)
- Accounting -- Periodicals; Tax planning -- Periodicals (382)
- Ross (364)
- Accounting -- Societies (361)
- Etc. (353)
- Accounting -- Bibliography (339)
- Auditing (339)
- Accounting -- Bibliographies (336)
- Accounting -- Vocational guidance (319)
- Income tax -- United States (250)
- Accountants -- Professional ethics (243)
- Accounting -- Law and legislation -- United States -- States (238)
- Financial statements (233)
- 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 (209)
- Taxation -- United States (209)
- Publication Year
- Publication
-
- Journal of Accountancy (6616)
- Newsletters (4307)
- Association Sections, Divisions, Boards, Teams (2860)
- Guides, Handbooks and Manuals (2590)
- 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 (485)
- AICPA Professional Standards (458)
- Individual and Corporate Publications (441)
- Honors Theses (431)
- Management Services: A Magazine of Planning, Systems, and Controls (412)
- Faculty Publications (402)
- Federal Publications (397)
- AICPA Annual Reports (334)
- DLSU Business & Economics Review (297)
- Publications of Accounting Associations, Societies, and Institutes (243)
- Accounting Hall of Fame Brochures (240)
- 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 7651 - 7680 of 39912
Full-Text Articles in Accounting
Employee Benefit Plans Industry Developments - 2014; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Employee Benefit Plans Industry Developments - 2014; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Employee Benefit Plans, January 1, 2014; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Employee Benefit Plans, January 1, 2014; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Government Auditing Standards And Circular A-133 Developments - 2014; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Government Auditing Standards And Circular A-133 Developments - 2014; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
General Accounting And Auditing Developments, 2014/15; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
General Accounting And Auditing Developments, 2014/15; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Financial Institutions Industry Developments : Including Depository And Lending Institutions And Brokers And Dealers In Securities, 2014-15; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Financial Institutions Industry Developments : Including Depository And Lending Institutions And Brokers And Dealers In Securities, 2014-15; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Entities With Oil And Gas Producing Activities,January 1, 2014; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Entities With Oil And Gas Producing Activities,January 1, 2014; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
State And Local Governmental Developments - 2014; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
State And Local Governmental Developments - 2014; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Real Estate And Construction Industry Developments - 2014/15; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Real Estate And Construction Industry Developments - 2014/15; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Independence And Ethics Developments - 2014/15; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Independence And Ethics Developments - 2014/15; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Health Care Industry Developments - 2014/15; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Health Care Industry Developments - 2014/15; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Understanding Revenue Recognition : Changes To U.S. Gaap - 2014; Audit Risk Alert, American Institute Of Certified Public Accountants (Aicpa)
Understanding Revenue Recognition : Changes To U.S. Gaap - 2014; Audit Risk Alert, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Securing The Future: Volume 1. Building Your Firm's Succession Plan, William L. Reeb, Dominic Cingoranelli
Securing The Future: Volume 1. Building Your Firm's Succession Plan, William L. Reeb, Dominic Cingoranelli
Guides, Handbooks and Manuals
No abstract provided.
Managing Your Tax Season, Edward Mendlowitz
Managing Your Tax Season, Edward Mendlowitz
Guides, Handbooks and Manuals
No abstract provided.
Codification Of Statements On Standards For Accounting And Review Services As Of January 2014, Numbers 1 To 20, American Institute Of Certified Public Accountants (Aicpa)
Codification Of Statements On Standards For Accounting And Review Services As Of January 2014, Numbers 1 To 20, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Codification Of Statements On Auditing Standards (Including Statements On Standards For Attestation Engagements) Numbers 1 To 128, As Of January 2014, American Institute Of Certified Public Accountants (Aicpa)
Codification Of Statements On Auditing Standards (Including Statements On Standards For Attestation Engagements) Numbers 1 To 128, As Of January 2014, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Pcaob Standards And Related Rules As Of January 2014, Public Company Accounting Oversight Board, American Institute Of Certified Public Accountants (Aicpa)
Pcaob Standards And Related Rules As Of January 2014, Public Company Accounting Oversight Board, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Statement On Standards In Personal Financial Planning Services, American Institute Of Certified Public Accountants. Personal Financial Planning Section
Statement On Standards In Personal Financial Planning Services, American Institute Of Certified Public Accountants. Personal Financial Planning Section
AICPA Professional Standards
No abstract provided.
Developments In Review, Compilation, And Financial Statement Preparation Engagements, 2014/15, American Institute Of Certified Public Accountants (Aicpa)
Developments In Review, Compilation, And Financial Statement Preparation Engagements, 2014/15, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Not-For-Profit Entities Industry Developments - 2014; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Not-For-Profit Entities Industry Developments - 2014; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Does More Corporate Governance Enhance Managerial Performance: Cfo Perceptions And The Role Of Mindfulness, John Joseph Williams, Alfred E. Seaman
Does More Corporate Governance Enhance Managerial Performance: Cfo Perceptions And The Role Of Mindfulness, John Joseph Williams, Alfred E. Seaman
Research Collection School Of Accountancy
No abstract provided.
Coordinating The Processes Of Resource Enrichment And Capability Deployment: Lessons From It Implementation At A Medium-Sized Accounting Firm, Gary Pan, Sayyen Teoh, Poh Sun Seow
Coordinating The Processes Of Resource Enrichment And Capability Deployment: Lessons From It Implementation At A Medium-Sized Accounting Firm, Gary Pan, Sayyen Teoh, Poh Sun Seow
Research Collection School Of Accountancy
The purpose of this paper has been to address the research question of how are the processes of resource enrichment and capability deployment coordinated during information technology (IT) implementation at a small- and medium-sized accounting firm (SMAF)? Increasingly, organizations need to respond to a wide range of IT-based opportunities and pressures. The situation is no different in an accounting firm. Many accounting practitioners have advocated investment in IT to improve accounting firms’ productivity. To date, there are many instances of how IT has radically transformed the nature of accounting practice. Nevertheless, little is known about how IT capability is developed …
Editor's Note, Marites Tiongco
An Analysis Of The Structure And Dynamics Of The Philippine Macroeconomy: Results From A Dsge-Based Estimation, Ruperto P. Majuca
An Analysis Of The Structure And Dynamics Of The Philippine Macroeconomy: Results From A Dsge-Based Estimation, Ruperto P. Majuca
DLSU Business & Economics Review
I use Bayesian methods to estimate a medium-scale closed economy dynamic stochastic general equilibrium (DSGE) model for the Philippine economy. Bayesian model selection techniques indicate that among the frictions introduced in the model, the investment adjustment costs, habit formation, and the price and wage rigidity features are important in capturing the dynamics of the data, while the variable capital utilization, fixed costs, and the price and wage indexation features are not important. I find that the Philippine macroeconomy is characterized by more instability than the U.S. economy. An analysis of the several subperiods in Philippine economic history also reveals some …
Liberalizing The Philippine Mining Industry: A Cge Approach Into Analyzing Its Sectoral Impacts On The Economy, Jesus Carlos Exequiel D. Castillo, Krista Danielle S. Yu
Liberalizing The Philippine Mining Industry: A Cge Approach Into Analyzing Its Sectoral Impacts On The Economy, Jesus Carlos Exequiel D. Castillo, Krista Danielle S. Yu
DLSU Business & Economics Review
The mining industry in the Philippines was once a promising venture that could contribute to the growth of output in the economy. Numerous legislations in support of mining in the Philippines that were passed through the years have proven ineffective in spurring development in the industry. Despite the spotted history of mining in the Philippines, the rising prices of precious metals in the world would seem that mining as a venue for output is as lustrous as ever. Due to the economic downturn in the mid 2000s, the markets turned their attention back to heavy investments in metals, causing most …
Martingales In Floating Asean+3 Currencies*, Cesar C. Rufino
Martingales In Floating Asean+3 Currencies*, Cesar C. Rufino
DLSU Business & Economics Review
The martingale properties of the floating exchange rates of the ASEAN+3 region are analyzed in this study using contemporary (2000 to 2012) weekly data of inter-bank call rates. The main goal of the analysis is to see if informational efficiency is a feature floating (managed or independently floating) currencies in this coalition of countries still possess despite the current credit crisis and other economic shocks during the period. Employing relevant state-of-the-art econometric techniques, the study sets to empirically determine the presence of two important ingredients of informationally efficient market—the existence of the unit root component and the presence of uncorrelated …
Estimating The Efficiency Of Philippine Public High Schools Using Spatio-Temporal Stochastic Frontier Analysis, Michael Ralph M. Abrigo, Rouselle F. Lavado, Erniel B. Barrios, Brian C. Gozun
Estimating The Efficiency Of Philippine Public High Schools Using Spatio-Temporal Stochastic Frontier Analysis, Michael Ralph M. Abrigo, Rouselle F. Lavado, Erniel B. Barrios, Brian C. Gozun
DLSU Business & Economics Review
This paper proposes a method for modeling production function of education using a stochastic frontier model with spatial temporal terms. Using a unique dataset that combines school achievement scores with school characteristics from 2005-2008, the efficiency of 4,900 public high schools in the Philippines in converting school inputs into test scores was estimated. Results show that the average inefficiency is at 41% and that there is a significant positive spatial externality in efficiency, which means that efficiency in one school can spill over to its neighbors. The model was found to be robust to various environmental variables included in the …
An Approximation Of The Internal Rate Of Return Of Investment In Selected Undergraduate Degree Programs, Editha A. Lupdag–Padama, John Paolo R. Rivera, Rhory C. Fernandez–Go, Krista Danielle S. Yu, Francesca Dianne B. Solis, Rosanina A. Sayoc
An Approximation Of The Internal Rate Of Return Of Investment In Selected Undergraduate Degree Programs, Editha A. Lupdag–Padama, John Paolo R. Rivera, Rhory C. Fernandez–Go, Krista Danielle S. Yu, Francesca Dianne B. Solis, Rosanina A. Sayoc
DLSU Business & Economics Review
The situation of a typical Filipino household, overseas employment, and the culture of migration are deemed as determinants for investing in higher education such as in the specialized fields of accountancy, education science and teacher training, engineering, and nursing. We examine both local and international labor demand for accountants, teachers, engineers, and nurses as well as its underlying implications on the exodus of professionals. As such, the determination of the internal rate of return to investment is of crucial importance to households to fully maximize educational opportunities and for the government and other institutions to confront this globally-changing situation. Using …
The Strategy Dilemma: Why Big Business Moves Seldom Pan Out As Planned, Niceto S. Poblador
The Strategy Dilemma: Why Big Business Moves Seldom Pan Out As Planned, Niceto S. Poblador
DLSU Business & Economics Review
This article looks at the complex dynamics that underlie organizational change and attempts to explain why, under present uncertain environmental conditions, it is not possible to determine in advance the results of strategic moves made by businesses and other types of organizations. It discusses an alternative approach to strategy in today’s world of business and explores the practical applications of experimental methods to the management of change in today’s highly complex, extensively interconnected, and knowledge-driven world.
The Problem Of Abusive Related-Partner Allocations, Gregg D. Polsky, Emily Cauble
The Problem Of Abusive Related-Partner Allocations, Gregg D. Polsky, Emily Cauble
Scholarly Works
This Article highlights a flaw in the existing rules regarding partnership tax allocations that has not yet received sufficient attention by existing literature. Namely, the partnership tax allocation rules are implicitly premised on the assumption that partners are unrelated and, thus, transact with each other at arm’s length. As a result, related partners can and do devise tax allocation schemes that exploit the gap in the current partnership tax allocation rules to achieve unwarranted tax savings.
This Article proposes to end this abuse by disallowing special allocations among related partners. Under the proposal, allocations among related partners would be required …
Optimistic Reporting And Pessimistic Investing: Do Pro Forma Earnings Disclosures Attract Short Sellers?*, Theodore E. Christensen, Michael S. Drake, Jacob Thornock
Optimistic Reporting And Pessimistic Investing: Do Pro Forma Earnings Disclosures Attract Short Sellers?*, Theodore E. Christensen, Michael S. Drake, Jacob Thornock
Faculty Publications
When companies announce their quarterly results, along with their standard GAAP earnings number, managers sometimes choose to disclose an adjusted (pro forma) earnings figure that excludes one or more income statement line items from net income. While managers frequently argue that they exclude transitory items from GAAP income in an effort to better reflect core operating performance, regulators and critics of pro forma reporting contend that these exclusions can overstate operating results. In particular, the Securities and Exchange Commission (SEC) issued a warning that under certain circumstances, pro forma reporting “can mislead investors if it obscures GAAP results” (SEC 2001). …