Accounting Commons^™

Auditing Revenue In Certain Industries, With Conforming Changes As Of March 1, 2010; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Auditing Revenue Steering Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Real Estate And Construction Industry Developments - 20010/11; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Not-For-Profit Entities Industry Developments - 2010; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Current Economic Instability : Accounting Issues And Risks For Financial Management And Reporting - 2010; Financial Reporting Alert, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

The Economic Impact Of The Gulf Opportunity Zone Act Of 2005, Randall B. Bunker

Electronic Theses and Dissertations

The economic impact of the gulf opportunity zone act of 2005 politicians utilize tax policy investment incentives to foster economic growth and stimulate investment. On December 21, 2005, president bush signed the gulf opportunity zone act of 2005, otherwise known as the go zone act. The go zone act provided tax incentives to stimulate economic growth and assist in the recovery and rebuilding efforts. This research evaluates the economic impact of tax policy investment incentives provided by the go zone act of 2005. Congress continues to use tax incentives to stimulate economic growth even though empirical research on the impact …

The Accounting Profession Goes To War: Accounting Contributions To World War Ii, Mark Ernest Jobe

Electronic Theses and Dissertations

the World War II era ushered in a period of dynamic upheaval in American society. To safely navigate the stormy seas of commerce and governance, men of integrity, ability, and leadership were essential. Time and again, the nation turned to accountants to chart the proper course. And the accounting profession responded to the war and all its concomitant demands in a most splendid fashion. While the accounting profession was actively engaged in promoting the war effort, the war was exerting its own influences by shaping the duties, demands, and prestige of the accounting profession. The profession responded to the war …

Financial Reporting In 1920: The Case Of Industrial Companies, Jeffrey Archambault, Marie E. Archambault

Accounting Faculty Research

This study uses the 1920 Moody’s Analysis of Industrial Investments to assess the extent of financial reporting by U.S. indus­trial companies. The reporting of an income statement and a balance sheet, as well as the amount of disclosure in both of these statements, is examined empirically to determine which economic factors influ­ence this reporting. The results show that corporate-governance, op­erating, and financing factors all significantly influence the reporting of financial statements and the extent of disclosure within those state­ments. However, the significant factors vary across the two financial statements and the two decisions considered (reporting a particular statement and the …

Airline Bankruptcy: The Determining Factors Leading To An Airline's Decline, Jason Tolkin

CMC Senior Theses

The purpose of this study was to determine what the critical factors are to an airline’s financial turmoil, leading ultimately to a bankruptcy filing. Over the past decade, the airline industries’ performance has been dismal, leading to 20 bankruptcy filings. As competition increases, it is crucial for airlines to know which core business areas are essential to success. This paper identifies 8 specific industry metrics that are used to compare airlines, revealing where certain airlines falter and others shine. Some of these metrics are later applied to a case study examining Trans World Airlines (TWA) and American Airlines (AA), highlighting …

Assessment Of The 'Accounting Cycle': Test Tools For The Accounting Professor, Nicole M. Swanson

Mahurin Honors College Capstone Experience/Thesis Projects

The two main goals of this thesis are to provide an assessment tool for accounting professors as well as a learning tool for students to gain a better understanding of the accounting cycle. Many students coming out of the basic accounting courses have a pretty good understanding of the different parts of the accounting cycle, but few have a solid understanding of the bigger picture and how each part fits together. I believe this is partly due to the fact that students in 200 level courses are never required to complete the accounting cycle from beginning to end. As such, …

Structural Analysis Of Affect In The Pre-Purchase Context, Rosemary R. Seva, Henry Been Lirn Duh, Martin G. Helander

DLSU Business & Economics Review

Previous studies on consumption related affect did not identify specific components in the pre-purchase context. This article reviewed theoretical bases of affect and its relationship to product judgment and determined the components and structure of pre-purchase affect. Field studies were conducted to gather an initial list of affect experienced before purchasing “highinvolvement” products. An initial list of 94 pre-purchase affect was identified and trimmed down to 18 after further statistical analysis. A second study was conducted to determine the structure of the pre-purchase emotion set (PES) derived from the first study. Multidimensional scaling was used and four clusters of emotion …

Corruption In Contemporary Nigeria, Gabriel K. Afolabi

DLSU Business & Economics Review

Events in contemporary Nigeria point to the fact that corruption is a cankerworm that has eaten into the fabric of every facet of national life. Public officials demand payment of ransom before and/or after performing their legitimate functions. Businesspeople shortchange their customers through unfair dealings, while law-enforcement agents demand bribes and collaborate with fraudulent elements in the society. Employee theft is a common occurrence in many organizations. This study focuses on the nature of corruption, as well as causes, and strategies to adopt in curbing this disease in contemporary Nigeria. It concludes on the need to adopt a multidimensional approach, …

Managing Your Tax Season, Edward Mendlowitz

Guides, Handbooks and Manuals

No abstract provided.

Securing The Future : Taking Succession To The Next Level, William L. Reeb

Guides, Handbooks and Manuals

No abstract provided.

Financial Reporting Whitepaper: The Aicpa's Guide To Clarified And Converged Standards For Auditing And Quality Control, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Members In Business And Industry Guide To Understanding Internal Control And Internal Control Services For Smaller Entities, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Assessing And Responding To Audit Risk In A Financial Statement Audit, Revised Edition As Of October 1, 2009; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Risk Assessment Audit Guide Task Force

Guides, Handbooks and Manuals

No abstract provided.

Aicpa Audit Committee Toolkit : Not-For-Profit Organizations, American Institute Of Certified Public Accountants. Audit Committee Effectiveness Center, Cna Financial Corporation

Guides, Handbooks and Manuals

No abstract provided.

Future Cpa's Guide To Life And Awesomeness, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Life Insurance: How To Use It To Your Clients' Advantage, Bryan Schick, Partnersfinancial, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Real-Time Corporate Tax Audits And Their Impact On Financial Reporting, M. Catherine Cleaveland, Kathryn K. Epps, Cassie F. Bradley

Faculty Articles

The article focuses on the Compliance Assurance Process (CAP) program, a simultaneous auditing process that aims to potentially reduce audit procedures after the corporate tax filing date in the U.S. The process by which the program work is explained, which involves a corporation working an entire tax year with an account coordinator assigned by the Internal Revenue Service (IRS). Benefits of the CAP program include increased corporate tax compliance, while its disadvantages include resistance by a company to participate in a real-time audit program.

David Walker To Deliver Keynote At Aicpa 2010 Advanced Personal Financial Planning Conference., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Bull's-Eye! : The Ultimate How-To Marketing & Sales Guide For Cpas, Tracy Crevar Warren, American Institute Of Certified Public Accountants. Private Companies Practice Section

Guides, Handbooks and Manuals

No abstract provided.

Rebirth Of Roth : A Cpa's Ultimate Guide For Client Care, Robert S. Keebler, American Institute Of Certified Public Accountants. Personal Financial Planning Division

Guides, Handbooks and Manuals

No abstract provided.

Becoming A Trusted Business Advisor : How To Add Value, Improve Client Loyalty, And Increase Profits, William L. Reeb, Dominic Cingoranelli

Guides, Handbooks and Manuals

No abstract provided.

Developments In Accounting Education, Stephen Scarpati

WCBT Faculty Publications

Whether in public practice, industry, government, or academia, all CPAs face the challenge of staying current with the competencies, skills, requirements, and demands associated with the profession. College accounting professors received important guidance in their mission to educate and advise accounting students at the recent Accounting Educators Conference sponsored by the NYSSCPA’s Higher Education Committee.

Teaching The Budgeting Process Using A Spreadsheet Template, Benoit Boyer

WCBT Faculty Publications

The purpose of this article is to demonstrate how to use a template to teach the budgeting process and how to use the same template to do a sensitivity analysis once the budget process is completed. The template can be used as-is by non-accounting majors. They just have to fill in all of their assumptions by replacing the red numbers. The template can be locked so that students cannot modify the formulas by mistake. Simply protect the worksheet (Review tab > Protect Sheet) and students will be able to only change the assumptions. Accounting majors are shown how to build their …

Business Planning For New Ventures, Mike Roer, Benoit Boyer, Ken Kollmeyer, Matthew Smith

WCBT Faculty Publications

Table of contents:

Assessing Entrepreneurial Aptitude -- Identifying Sources of Capital -- Selecting a Legal Structure -- Preparing the Business Plan -- Presenting the Plan to Capital Providers -- Glossary.

Lean Construction Systems & Tools In Improving Operational Performance, Ng Jing Peng

Student Works (2010-2019)

Construction contractors are continuingly searching for ways of eliminating waste and increasing profit with the continuous decline in profit margins and increased competition in construction projects. Although numerous approaches have been developed to improve efficiency and effectiveness of construction processes, lean construction techniques offer the promise to minimize, if not completely eliminate, non value‐adding work. Lean Construction is a philosophy based on the concepts of Lean Manufacturing. It is about managing and improving the construction process by eliminating waste and increasing profit to deliver what the customer needs. Although construction organization have integrate some form of Lean System in day …

Factors Influencing Activity-Based Costing (Abc) Success Implementation : A Study Among Manufacturing Firms In China., Zhang Yi Fei

Student Works (2010-2019)

Nowadays firms are experiencing a constant changing business context. Accurate costing information is crucial for any firms to survive and stay competitive. However, traditional volume based costing systems are subjected to many criticisms due to the failure to provide firms with a reliable, accurate and timely costing information. Activity-Based Costing (ABC) was introduced by Cooper and Kaplan (1988) to address the shortcomings of the traditional costing systems, and it is more suitable to assist management in strategy formulation, implementation and evaluation in today‟s advanced business environment. Motivated by the benefits of ABC, a number of researchers have conducted various studies …

The Implementation Of Computerized Accounting System As Part Of The Learning Process In The Malaysian Secondary Schools : A Survey On Accounting Teachers In Malaysia., Raja Badrul Hazim Hashim

Student Works (2010-2019)

The Malaysian Ministry of Education planned to integrate computerised accounting system into students‟ learning process in future. The decision by the Ministry gave a sign to all accounting teachers in secondary schools that they have to be prepared to teach and include computerised accounting system as part of the accounting curriculum soon. For this reason, there is an urgent need to understand and explore the technology acceptance among accounting teachers. The purpose of the study was generally to assess the acceptance level of secondary accounting teachers towards the implementation of computerised accounting system in Malaysia. Based on Technology Acceptance Model, …