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Articles 331 - 360 of 417

Full-Text Articles in Finance and Financial Management

No. 126 1995 November Nov 1995

No. 126 1995 November

International Journal for Business Education

SIEC Historical Documents

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No. 125 1995 April Apr 1995

No. 125 1995 April

International Journal for Business Education

SIEC Historical Documents

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The New Auditor's Report: Have The Benefits Of Wording Changes Been Acknowledged Outside The Cpa Profession?, Marshall A. Geiger Nov 1994

The New Auditor's Report: Have The Benefits Of Wording Changes Been Acknowledged Outside The Cpa Profession?, Marshall A. Geiger

Accounting Faculty Publications

CPAs use the auditor's report to communicate their opinions of an entity's financial statements and related disclosures. Concerned parties, in turn, use the report to assess the integrity of the financial statements and the accuracy of the disclosures.

In 1988, the American Institute of CPAs auditing standards board established new wording for the standard unqualified audit report. It also revised the reporting requirements and types of audit reports allowed (for example, the subject-to report for uncertainties and except-for report for consistency departures were eliminated). The new wording appears in Statement on Auditing Standards no. 58, Reports on Audited Financial Statements …

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No. 124 1994 November Nov 1994

No. 124 1994 November

International Journal for Business Education

SIEC Historical Documents

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No. 123 1994 April Apr 1994

No. 123 1994 April

International Journal for Business Education

SIEC Historical Documents

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No. 121 1993 April Apr 1993

No. 121 1993 April

International Journal for Business Education

SIEC Historical Documents

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A Review Of Small-Scale Enterprises Credit Delivery Strategies In Nigeria, E E. Inang, G E. Ukpong Mar 1993

A Review Of Small-Scale Enterprises Credit Delivery Strategies In Nigeria, E E. Inang, G E. Ukpong

CBN Occasional Papers

The paper reviews the crucial role of Small-Scale Enterprises (SSEs) in facilitating industrial development; some special advantages of existing credit schemes to small-scale enterprises: the peculiar handicaps which SSEs face, the most crucial being poor access to development finance, and highlights areas and ways in which credit guarantee and insurance schemes for SSEs could increasingly contribute to their development and growth in Nigeria. Notable among the credit schemes and institutions reviewed are the Small-Scale Industries Credit Scheme (SSICS) introduced in 1971; the Nigerian Bank for Commerce and Industry (NBCI) established in 1978: the Nigerian Industrial Development Bank (NIDB); the Central …

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No. 120 1992 November Nov 1992

No. 120 1992 November

International Journal for Business Education

SIEC Historical Documents

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No. 119 1992 April Apr 1992

No. 119 1992 April

International Journal for Business Education

SIEC Historical Documents

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No. 118 1991 November Nov 1991

No. 118 1991 November

International Journal for Business Education

SIEC Historical Documents

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No. 117 1991 April Apr 1991

No. 117 1991 April

International Journal for Business Education

SIEC Historical Documents

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No. 116 1990 November Nov 1990

No. 116 1990 November

International Journal for Business Education

SIEC Historical Documents

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No. 115 1990 April Apr 1990

No. 115 1990 April

International Journal for Business Education

SIEC Historical Documents

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Ua36i/2/1 Peggy Keck Interview, Peggy Keck Jan 1990

Ua36i/2/1 Peggy Keck Interview, Peggy Keck

WKU Administration Documents

Peggy Keck interviewed about Students in Free Enterprise competitions.

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No. 114 1989 November Nov 1989

No. 114 1989 November

International Journal for Business Education

SIEC Historical Documents

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No. 113 1989 April Apr 1989

No. 113 1989 April

International Journal for Business Education

SIEC Historical Documents

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Sas No. 58: Did The Asb Really Listen?, Marshall A. Geiger Dec 1988

Sas No. 58: Did The Asb Really Listen?, Marshall A. Geiger

Accounting Faculty Publications

One thousand-plus letters are a lot of mail. That's how many comments the American Institute of CPAs auditing standards board received when it proposed 10 new standards to help close the expectations gap between what auditors perceive as their responsibility and what the public thinks. Did the ASB really listen to these comment letters before finalizing nine SASs, or did it simply solicit the comments to fulfill the standard-setting, due-process procedures mandated by the AICPA board of directors?

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No. 112 1988 November Nov 1988