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Relevant bibliographies by topics / American Institute of Certified Public Accountants

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Academic literature on the topic 'American Institute of Certified Public Accountants'

Author: Grafiati

Published: 4 June 2021

Last updated: 29 July 2024

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Journal articles on the topic "American Institute of Certified Public Accountants"

1

Persson, Martin E., Vaughan S. Radcliffe, and Mitchell Stein. "ALVIN R. JENNINGS: MANAGING PARTNER, POLICY-MAKER, AND INSTITUTE PRESIDENT." Accounting Historians Journal 42, no. 1 (2015): 85–104. http://dx.doi.org/10.2308/0148-4184.42.1.85.

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Alvin R. Jennings (1905–1990) was a rare breed of an accountant. He was trained as a practitioner and rose to become a managing partner at Lybrand, Ross Bros. & Montgomery, but he kept a constant watch on the academic field of accounting research. Jennings served on the influential American Institute of Accountants' Committee on Auditing Procedure (1946–49) and later as the president of the American Institute of Certified Public Accountants (1957–58). This paper explores these activities and Jennings' contribution to the professional, academic, and institution discourse of the accounting d

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2

Persson, Martin E., Vaughan S. Radcliffe, and Mitch Stein. "Elmer G Beamer and the American Institute of Certified Public Accountants: The pursuit of a cognitive standard for the accounting profession." Accounting History 23, no. 1-2 (2016): 71–92. http://dx.doi.org/10.1177/1032373216668882.

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This article investigates Elmer G Beamer’s (1909–2000) activities at the American Institute of Certified Public Accountants (AICPA) during a 30-year period beginning in the 1950s, using a theoretical lens from the sociology of professions literature. Beamer was born in Cincinnati, Ohio, in 1909 and trained as an accountant with Haskins & Sells after graduating from high school. He stayed with the same firm throughout his career and rose to the position of partner. While in public practice, Beamer gave unselfishly of his time to the profession. As a member of the AICPA, Beamer chaired the C

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3

Birkett, Brenda S. "THE RECENT HISTORY OF CORPORATE AUDIT COMMITTEES." Accounting Historians Journal 13, no. 2 (1986): 109–24. http://dx.doi.org/10.2308/0148-4184.13.2.109.

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This article explores factors in the financial, legal and social environments that have significantly influenced the development of corporate audit committees. Particular emphasis is given to the actions of the Securities and Exchange Commission and the American Institute of Certified Public Accountants.

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4

Edwards, James Don. "The American Institute of Certified Public Accountants: A Century of Progress and Commitment to the Accountancy Profession." Accounting Historians Journal 14, no. 1 (1987): 111–21. http://dx.doi.org/10.2308/0148-4184.14.1.111.

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Wyhe, Glenn Van. "A History of U.S. Higher Education in Accounting, Part II: Reforming Accounting within the Academy." Issues in Accounting Education 22, no. 3 (2007): 481–501. http://dx.doi.org/10.2308/iace.2007.22.3.481.

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In the 1970s, efforts to reform accounting education revolved around the movement toward schools of accountancy (or independent departments). These efforts were largely unsuccessful. However, in the 1980s, the movement to expand accounting education beyond a four-year undergraduate degree resulted in American Institute of Certified Public Accountants (AICPA) members passing a rule mandating 150 hours of education for AICPA membership. The reaction to this rule was varied. Many state boards of accountancy and state legislatures adopted rules requiring 150 hours; however, the requirements for ta

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6

Garceau, Linda R., Randall Luecke, and David Meeting. "Accounting For Software Expenditures." Review of Business Information Systems (RBIS) 3, no. 3 (1999): 33–46. http://dx.doi.org/10.19030/rbis.v3i3.5432.

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The Financial Accounting Standards Board and the American Institute of Certified Public Accountants have wrestled with the issue of the appropriate treatment for software development costs for many years. This article summarizes the professional pronouncements of the last 25 years that address this issue, identifying the business cir-cumstances when such costs should be capitalized and when they should be expensed.

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Williams, Doyle Z. "A Half Century of Close Encounters with the First Course in Accounting." Issues in Accounting Education 26, no. 4 (2011): 759–76. http://dx.doi.org/10.2308/iace-50070.

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ABSTRACT This paper describes the author's encounters with the first course in accounting in his half century of study, teaching, and service on five campuses, as a student, doctoral teaching assistant, lecturer, professor, accounting department administrator, business dean, and senior scholar. Also described are his encounters with issues surrounding the first course in accounting in a variety of leadership roles with the American Accounting Association, American Institute of Certified Public Accountants, Accounting Education Change Commission, Association for Advancement of Collegiate School

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8

Johnson, James S. "The Accountable Attorney: A Proposal to Revamp the Aba’s 1976 Statement of Policy Regarding Lawyers’ Responses to Auditors’ Requests for Information." Texas Wesleyan Law Review 14, no. 1 (2007): 27–50. http://dx.doi.org/10.37419/twlr.v14.i1.2.

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The American Bar Association's (ABA) long-standing compromise' with the American Institute of Certified Public Accountants (AICPA) regarding the role of lawyers in audits of public companies needs an overhaul. The current process is dysfunctional: accountants attempt to opine on a company's disclosures about litigation and to assess loss exposure without any foundation in the legal issues involved. During this process, those accountants turn to their clients' attorneys for help. But lawyers, concerned about preserving confidentiality and privilege, routinely respond to the accountants' request

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9

Antonio, Gregorius Rudy. "Continuous auditing: Developing automated audit systems for fraud and error detections." Journal of Economics, Business, & Accountancy Ventura 17, no. 1 (2014): 127. http://dx.doi.org/10.14414/jebav.v17i1.272.

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Indonesian Institute of Certified Public Accountants, American Institute of Certified Public Accountants and the Canadian Institute of Chartered Accountants(SAS 99 sec 110, par 2) establishes auditors responsibility to plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material mis- statement, whether caused by error or fraud to plan and perform audits to provide a reasonable assurance that the audited financial statements are free of material fraud. This study proposed the development of Automated Audit System model to assist auditors

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Fluharty-Jaidee, Jonathan T., Theresa DiPonio-Hilliard, Presha Neidermeyer, and Mackenzie Festa. "“Some people claim there’s a woman to blame”." Gender in Management: An International Journal 33, no. 1 (2018): 30–49. http://dx.doi.org/10.1108/gm-04-2016-0085.

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Purpose The purpose of this study is to investigate gender-based punishment bias in the type and severity of punishments imposed on a male-dominated profession using the accounting profession as a proxy. Design/methodology/approach Data were hand-collected from the population of certified public accountants disciplined for violations of the Code of Professional Conduct. Disciplinary actions were obtained from the American Institute of Certified Public Accountant’s website. A total of 404 observations were obtained for the study over a five-year period from January 2009 through June 2015, compr

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Dissertations / Theses on the topic "American Institute of Certified Public Accountants"

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Wilson, Melanie Ann. "Factors influencing the decision to provide ElderCare Plus assurance services." Honors in the Major Thesis, University of Central Florida, 2000. http://digital.library.ucf.edu/cdm/ref/collection/ETH/id/212.

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This item is only available in print in the UCF Libraries. If this is your Honors Thesis, you can help us make it available online for use by researchers around the world by following the instructions on the distribution consent form at http://library.ucf.edu/Systems/DigitalInitiatives/DigitalCollections/InternetDistributionConsentAgreementForm.pdf You may also contact the project coordinator, Kerri Bottorff, at kerri.bottorff@ucf.edu for more information.<br>Bachelors<br>Business Administration<br>Accounting

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2

Neokleous, C. I. "The emergence and development of the accountancy profession in Cyprus : the case of the Institute of Certified Public Accountants of Cyprus (ICPAC)." Thesis, University of Essex, 2017. http://repository.essex.ac.uk/20618/.

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Accountants have distinct status, niches and markets from other occupational groups. Moreover, they are professionalized differently in different contexts. Many former British colonies, for instance Nigeria, Australia and India, have adopted the British model of accountancy profession as it is shown in the extant accounting literature. However, little is known about the accounting profession in Cyprus; an island that was once a British colony and later became European Union (hereafter, EU) member. This thesis sets out to examine the emergence and development of the accountancy profession in Cy

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Books on the topic "American Institute of Certified Public Accountants"

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Chenok, Philip B. AICPA: Serving America's business and financial needs. Newcomen Society of the United States, 1988.

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2

Structure, American Institute of Certified Public Accountants Special Committee on Governance and. Report of the Special Committee on Governance and Structure. American Institute of Certified Public Accountants, 1990.

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Ramos, Michael J. Fraud detection in a GAAS audit: SAS no. 99 implementation guide. American Institute of Certified Public Accountants, 2003.

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Geiger, Marshall A. Setting the standard for the new auditor's report: An analysis ofattempts to influence the Auditing Standards Board. JAI Press, 1993.

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5

American Institute of Certified Public Accountants. Accounting and Review Services Committee. Defining professional requirements in Statements on standards for accounting and review services. American Institute of Certified Public Accountants, 2007.

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6

Clark, Hal G. Updated illustrations of reporting accounting changes: A survey of the application of APB opinion no. 20, as amended. American Institute of Certified Public Accountants, 1988.

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7

American Institute of Certified Public Accountants. Accounting Standards Executive Committee. Reporting financial highlights and schedule of investments by nonregistered investment partnerships: An amendment to the audit and accounting guide audits of investment companies and AICPA statement of position 95-2, financial reporting by nonpublic investment partnerships. American Institute of Certified Public Accountants, 2003.

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8

Clark, Hal G. Updated illustrations of reporting accounting changes: A survey of the application of APB Opinion No. 20, as amended. American Institute of Certified Public Accountants, 1987.

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9

Clark, Hal G. Updated illustrations of reporting accounting changes: A survey of the application of APB opinion no. 20, as amended. American Institute of Certified Public Accountants, 1987.

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10

American Institute of Certified Public Accountants. Code of professional conduct as amended May 20, 1991 ; Bylaws and implementing resolutions of council as amended January 8, 1990. American Institute of Certified Public Accountants, 1991.

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Book chapters on the topic "American Institute of Certified Public Accountants"

1

"American Institute of Certified Public Accountants (AICPA)." In The Grants Register 2018. Palgrave Macmillan UK, 2018. http://dx.doi.org/10.1007/978-1-349-94186-5_84.

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2

"American Institute of Certified Public Accountants (AICPA)." In The Grants Register 2023. Palgrave Macmillan UK, 2022. http://dx.doi.org/10.1057/978-1-349-96053-8_16470.

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3

"American Institute of Certified Public Accountants (AICPA)." In The Grants Register 2020. Palgrave Macmillan UK, 2019. http://dx.doi.org/10.1057/978-1-349-95943-3_65.

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"American Institute of Certified Public Accountants (AICPA)." In The Grants Register 2021. Palgrave Macmillan UK, 2020. http://dx.doi.org/10.1057/978-1-349-95988-4_65.

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"American Institute of Certified Public Accountants (AICPA)." In The Grants Register 2022. Palgrave Macmillan UK, 2021. http://dx.doi.org/10.1057/978-1-349-96042-2_16571.

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6

"American Institute of Certified Public Accountants (AICPA)." In The Grants Register 2019. Palgrave Macmillan UK, 2018. http://dx.doi.org/10.1007/978-1-349-95810-8_84.

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7

"American Institute of Certified Public Accountants (AICPA)." In The Grants Register 2024. Palgrave Macmillan UK, 2023. http://dx.doi.org/10.1057/978-1-349-96073-6_16369.

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8

"The American Institute of Certified Public Accountants (AICPA) Statement on Standards for Valuation Services." In A Reviewer's Handbook to Business Valuation. John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119200130.ch12.

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9

"Pension Accounting." In Fundamentals of Private Pensions, edited by Dan M. McGill, Kyle N. Brown, John J. Haley, Sylvester J. Schieber, and Mark J. Warshawsky. Oxford University PressOxford, 2009. http://dx.doi.org/10.1093/oso/9780199544516.003.0025.

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Abstract Pension accounting has historically focused on measuring the impact of a pension plan on the earnings and financial condition of the plan’s sponsor. More precisely, it measures and records the cost of accruing pension benefits and recognizes the plan’s unfunded actuarial liabilities in the financial statements of the sponsoring employer. A succession of committees of the American Institute of Certified Public Accountants and its predecessor organizations have grappled with the difficulties of developing principles to guide plan sponsors, accountants, and actuaries in this endeavor, and to bring about uniformity in practice and transparency in reporting. Over the years, these committees have issued authoritative, officially endorsed statements of recommended practice, which are reviewed briefly in this chapter.

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Someya, Kyojiro. "How Accounting Department Heads of Major Japanese Companies View Cash Flow Statements." In Japanese Accounting. Oxford University PressOxford, 1996. http://dx.doi.org/10.1093/oso/9780198290452.003.0021.

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Abstract In 1971 the Accounting Principles Board of the American Institute of Certified Public Accountants published Opinion No. 19 (APB 19), ‘Reporting Changes in Financial Position’, which required all companies to prepare a statement summarizing changes in financial position, and to include it as part of their annual report, together with the income statement and balance sheet. Based on very broad concepts embracing all changes in financial position, the statement quickly gained acceptance in the United States, and even came to receive a CPA audit. Such practice came into the international limelight in 1977 with the publication of International Accounting Standards No. 7 (IAS 7), ‘Statement of Changes in Financial Position’.

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