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Articles 91 - 120 of 224
Full-Text Articles in Taxation
Focus, Vol. 1 No. 1, December/January 2005, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section
Focus, Vol. 1 No. 1, December/January 2005, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section
Newsletters
No abstract provided.
Accounting's Uses In Exploitative Human Engineering: Theorizing Citizenship, Indirect Rule And Britain's Imperial Expansion, Shanta S. K. Davie
Accounting's Uses In Exploitative Human Engineering: Theorizing Citizenship, Indirect Rule And Britain's Imperial Expansion, Shanta S. K. Davie
Accounting Historians Journal
This historical study starts from the argument that financial economic quantification using accounting concepts and analysis has always been an essential and integral part of effective policies and activities for Britain's empire building. Theories of citizenship are used in particular to examine the close association between accounting and imperial policies during British indirect rule in Fiji. Through an examination of archival data and other relevant source materials, the paper highlights the ways in which accounting helped translate imperial forms of oppression and injustice into everyday work practice. Indirect rule generally required the separation and subordination of the native population as …
Audit Documentation; Statement On Auditing Standards, 103, American Institute Of Certified Public Accountants. Auditing Standards Board, American Institute Of Certified Public Accountants. Audit Documentation Task Force
Audit Documentation; Statement On Auditing Standards, 103, American Institute Of Certified Public Accountants. Auditing Standards Board, American Institute Of Certified Public Accountants. Audit Documentation Task Force
Statements on Auditing Standards
No abstract provided.
Practicing Cpa, Vol. 29 No. 1, January 2005, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 29 No. 1, January 2005, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
William Donald Samson: Memorial To An Accounting Historian, Scholar And Friend; William D. Samson (1947-2005), Dale L. Flesher, Gary John Previts
William Donald Samson: Memorial To An Accounting Historian, Scholar And Friend; William D. Samson (1947-2005), Dale L. Flesher, Gary John Previts
Accounting Historians Journal
Uniqueness is an attribute of greatness. Bill Samson was unique. No other accounting historian has had his likeness and his story told on the front page of The Wall Street Journal. Bill was the subject of such attention on July 16, 1997. But he would be the first to point out that being a poster child' for accounting history was not what pleased him the most. Rather, his life with Joan, their collection of pets, and perhaps the Harley which he drove with all the abandon of a 'rebel with a cause', were the center of the spirited person we …
Contents [2005, Vol. 32, No. 1]; Statement Of Policy [2005, Vol. 32, No. 1]; Guide For Submitting Manuscripts [2005, Vol. 32, No. 1], Academy Of Accounting Historians
Contents [2005, Vol. 32, No. 1]; Statement Of Policy [2005, Vol. 32, No. 1]; Guide For Submitting Manuscripts [2005, Vol. 32, No. 1], Academy Of Accounting Historians
Accounting Historians Journal
The prefatory matter includes: List of the Academy officers and trustees, editorial staff and board, issue cover page, the table of contents, Statement of Policy, Guide for Submitting Manuscripts.
Accounting History Of Capital Maintenance: Legal Precedents For Managerial Autonomy In The United Kingdom, Dean Arden, Maxwell E. Aiken
Accounting History Of Capital Maintenance: Legal Precedents For Managerial Autonomy In The United Kingdom, Dean Arden, Maxwell E. Aiken
Accounting Historians Journal
The effectiveness of the capital maintenance concept that became enshrined in British companies legislation during the 19th century was almost immediately undermined when companies were permitted to pay dividends from circulating' capital surpluses, even though overall there were losses of total invested capital. It is generally accepted that the British courts were conscious not to limit management's capacity to innovate and operate their businesses in good faith, and to maximize the capacity of their entities to distribute dividends to shareholders now and in the future. Nevertheless, it is unclear why at the time some accounting methods were accepted as being …
Academy Of Accounting Historians: Application For 2005 Membership; Application For 2005 Membership, Academy Of Accounting Historians
Academy Of Accounting Historians: Application For 2005 Membership; Application For 2005 Membership, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Effect Of Regulation On Statement Disclosures In The 1915 Moody's Manuals, Jeffrey J. Archambault, Marie E. Archambault
Effect Of Regulation On Statement Disclosures In The 1915 Moody's Manuals, Jeffrey J. Archambault, Marie E. Archambault
Accounting Historians Journal
United States firms in the early 20th century were subject to public and private regulation. Forms of regulation included rate regulation and stock exchange listing requirements. These regulations created incentives to report income statement information. This study utilizes the 1915 Moody's Analyses of Investments to test whether regulated firms in the United States reported more income statement information than unregulated firms. Rate regulation influenced utilities to report income statements more frequently than industrial companies. Stock market listing requirements also influenced the reporting of income statements. Therefore, the results indicate that both public and private regulations influenced financial reporting in the …
Roaring Nineties: Accounting History Comes Of Age, Richard K. Fleischman, Vaughan S. Radcliffe
Roaring Nineties: Accounting History Comes Of Age, Richard K. Fleischman, Vaughan S. Radcliffe
Accounting Historians Journal
The paper outlines developments in the accounting history literature during the 1990s. The introduction chronicles the immense broadening of publication opportunities in accounting history that characterized the decade. To a certain extent, this enhancement of outlets resulted from a richer dialogue among accounting historians who became increasingly willing to debate paradigmatic and methodological issues. In this context, the paper identifies and discusses traditional and critical forms of accounting history and reviews work within the paradigms of economic-rationalist, Foucauldian, and Marxist/labor-process studies. The major elements of debate between old and new perspectives on accounting history are discussed and linked to later …
Noticeboard [2005, Vol. 32, No. 1], Academy Of Accounting Historians
Noticeboard [2005, Vol. 32, No. 1], Academy Of Accounting Historians
Accounting Historians Journal
Announcements inclued: Editorial Annourncemnt: New submissions should be sent to the incoming editor; Accounting Historians Journal Prize Winners 2004; Academy of Accounting Historinas: 2005 Rsearch Conference; Eleventh World Congress of accounting Historians: First Announcement, Call for Papers; 17th Annual Conference on Accounting, Business & Financial History.
Role Of Accounting Practices In The Disempowerment Of The Coahuiltecan Indians, Sarah A. Holmes, Sandra T. Welch, Laura R. Knudson
Role Of Accounting Practices In The Disempowerment Of The Coahuiltecan Indians, Sarah A. Holmes, Sandra T. Welch, Laura R. Knudson
Accounting Historians Journal
This paper argues that a complex of accounting measures : account books, inventories of accumulated wealth, and detailed instructions for production performance : were used to inculcate Western values into the native population located at five Franciscan missions along the San Antonio River in New Spain (present-day Texas) from 1718 to 1794. Bolstered by the need to alleviate communications problems caused by extreme isolation, the missionaries constructed detailed mission documents that described the acquisition of scarce resources, reported the aggregation of material and spiritual mission wealth, and controlled daily production performance of the native population. In short, the resulting mission …
Control, Conflict And Concession: Corporate Governance, Accounting And Accountability At Birmingham Small Arms, 1906-1933, Roger Lloyd-Jones, Mark D. Matthews, Josephine Maltby
Control, Conflict And Concession: Corporate Governance, Accounting And Accountability At Birmingham Small Arms, 1906-1933, Roger Lloyd-Jones, Mark D. Matthews, Josephine Maltby
Accounting Historians Journal
This paper takes as its starting point the relevance of a historical perspective to the study of corporate governance. Corporate governance is concerned with the institutions that influence how business corporations allocate resources and returns, and with the exercise of accountability to investors and other stakeholders. The historical model adopted is that of personal capitalism which is informed by scholars such as Chandler, and in the British context, Quail. Birmingham Small Arms, a quoted and diversified engineering company, was selected for analysis because although it was relatively large and adopted a holding company format, it retained many of the characteristics …
Bordazar Memorandum: Cost Calculation In Spanish Printing During The 18th Century, Jesus Martinez Guillen
Bordazar Memorandum: Cost Calculation In Spanish Printing During The 18th Century, Jesus Martinez Guillen
Accounting Historians Journal
Since the first printers settled in Castile, books were regulated as a basic necessity and their retail prices were controlled. The bestselling works were sacred prayer books. The printing monopoly in Castile was enjoyed by a Flemish workshop (Plantin). In 1732 Antonio Bordazar de Artazu, authored, printed and distributed to the authorities a Memorandum in which he tried to prove that Spanish printers were able to print books at lower prices and still maintain quality standards. This Memorandum presented a costing model, and provides an early example of the use of cost accounting to challenge a monopoly in Spain.
Accounting Historians Journal, 2005, Vol. 32, No. 1 [Whole Issue]
Accounting Historians Journal, 2005, Vol. 32, No. 1 [Whole Issue]
Accounting Historians Journal
June issue
Cpa Expert 2005 Summer, American Institute Of Certified Public Accountants
Cpa Expert 2005 Summer, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Tax Section Newsletter, January 2005, American Institute Of Certified Public Accountants. Tax Section
Tax Section Newsletter, January 2005, American Institute Of Certified Public Accountants. Tax Section
Newsletters
No abstract provided.
Cpa Expert 2005 Spring, American Institute Of Certified Public Accountants
Cpa Expert 2005 Spring, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Cpa Letter 2005, American Institute Of Certified Public Accountants
Cpa Letter 2005, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
In Our Opinion… , Vol. 21 No. 1, Winter 2005, American Institute Of Certified Public Accountants. Audit And Attest Standards Team
In Our Opinion… , Vol. 21 No. 1, Winter 2005, American Institute Of Certified Public Accountants. Audit And Attest Standards Team
Newsletters
No abstract provided.
In Our Opinion… , Vol. 21 No. 2, Spring 2005, American Institute Of Certified Public Accountants. Audit And Attest Standards Team
In Our Opinion… , Vol. 21 No. 2, Spring 2005, American Institute Of Certified Public Accountants. Audit And Attest Standards Team
Newsletters
No abstract provided.
In Our Opinion… , Vol. 21 No. 3, Summer 2005, American Institute Of Certified Public Accountants. Audit And Attest Standards Team
In Our Opinion… , Vol. 21 No. 3, Summer 2005, American Institute Of Certified Public Accountants. Audit And Attest Standards Team
Newsletters
No abstract provided.
Focus, Vol. 1, No. 4, June/July 2005, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section
Focus, Vol. 1, No. 4, June/July 2005, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section
Newsletters
No abstract provided.
Focus, Vol. 1 No. 3, April/May 2005, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section
Focus, Vol. 1 No. 3, April/May 2005, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section
Newsletters
No abstract provided.
Focus, Vol. 1 No. 2, February/March 2005, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section
Focus, Vol. 1 No. 2, February/March 2005, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section
Newsletters
No abstract provided.
Defining Professional Requirements In Statements On Auditing Standards; Statement On Auditing Standards, 102, American Institute Of Certified Public Accountants. Auditing Standards Board
Defining Professional Requirements In Statements On Auditing Standards; Statement On Auditing Standards, 102, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
No abstract provided.
Accounting Trends & Techniques: Employee Benefit Plans: Financial Statement Reporting And Disclosure Practices, Linda C. Delahanty
Accounting Trends & Techniques: Employee Benefit Plans: Financial Statement Reporting And Disclosure Practices, Linda C. Delahanty
Accounting Trends and Techniques
No abstract provided.
Preventing Tax Filing Frauds In The Used Automotive Sales Industry, Nasir K. Al-Otaibi
Preventing Tax Filing Frauds In The Used Automotive Sales Industry, Nasir K. Al-Otaibi
Graduate Student Work
The purpose of this study is to provide the department of treasury and the taxpayers in the automotive sales industry with an improved system designed to stop tax frauds in all cash transactions. The system will give the opportunity for the tax payers to participate in filing the amount of tax that they paid to the dealer to the IRS before getting the license plate and registration of the car.
High-Technology Industry Developments - 2005-06; Audit Risk Alerts, American Institute Of Certified Public Accountants
High-Technology Industry Developments - 2005-06; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Investment Companies Industry Developments, 2005/06; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Investment Companies Industry Developments, 2005/06; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.