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Title Author Type Date Words
State Budget Lost UAH 7 Billion In Revenue In January-May 2020 Due To Poor Quality Of Currency Exchange-Rate Forecast - Accounting Chamber. Jun 18, 2020 277
Managing the Going Concern Risk in an Uncertain Environment: An Analysis of Regulatory Guidance and Financial Relief for the COVID-19 Pandemic. Lynch, Nicholas C.; Lynch, Michael F.; Cullinan, Charles P. May 1, 2020 4997
Financial Reporting and Auditing Implications of the COVID-19 Pandemic: Some Practical Guidance. Levy, Howard B. May 1, 2020 6101
Budget in the Language of Accounting: The presentation of mandatory budgetary comparisons generally does not provide enough detail to demonstrate that a government has fully complied with its legally adopted budget. Levine, Michele Mark Feb 1, 2020 1202
IRS updates its automatic accounting method change procedures. Feb 1, 2020 306
PERCEPTIONS ABOUT ACCOUNTING EDUCATION RELATED TO OCCUPATIONAL FRAUD: REVIEW AND ANALYSIS. Sahloul, Mohamad Majdi; Self, Stanley W.; Simmons, Michael Mason Dec 22, 2019 8108
THE ROLE OF ACCOUNTING CURRICULA IN BUSINESS EDUCATION: A LOOK AT THE NATIONAL BUSINESS EDUCATION ASSOCIATION'S NEW STANDARD. Okere, Harold Chime Sep 22, 2019 3981
CPA Exam Performance: The Effect of Graduate Education and Accounting Faculty Credentials. Rail, Stephen E.; Nagle, Brian M.; Menk, K. Bryan Sep 1, 2019 3718
A STUDY OF THE DIFFERENCES IN PERCEPTION AMONG GENDERS REGARDING THE EFFECT OF NARCISSISTIC LEADERSHIP ON EMPLOYEE JOB SATISFACTION IN THE ACCOUNTING PROFESSION. Shurden, Susan; Shurden, Mike Report Jun 22, 2019 4774
Conceptual Framework on Factors That Influencing the Intention of Accounting Staff To Use E-Collection System in State-Owned Tertiary Institutions in Nigeria. Haruna, Sulaiman; Md Kassim, Normalini Apr 1, 2019 4343
Goodwill Accounting: The Matter of Serial Nonimpairment. Burke, Marcus J.; Boyle, Douglas M.; Mahoney, Daniel Mar 22, 2019 4725
GOVERNMENTAL ACCOUNTING AND THE MD&A SECTION: AN EXPLORATORY STUDY OF UNDERSTANDABILITY. Stalebrink, Odd J. Mar 22, 2019 7259
Get the Concept? Levine, Michele Mark Feb 1, 2019 1905
Sharia Accounting Theory in Indonesia in Moral Perspective. Hadi, Dudi Abdul Jan 1, 2019 9138
CONNECTION, INTERCONNECTION AND DISCONNECTION BETWEEN ACCOUNTING AND FISCALITY. Zuca, Marilena-Roxana Report Dec 1, 2018 6451
THE NEW REVENUE RECOGNITION RULES. Lyons, Bridget; Tarasovich, Barbara Dec 1, 2018 4209
THE VALUE OF THE CSCA FOR A STRATEGIC CFO: The CSCA provides a strong framework for CFOs looking to fulfill the vital strategic role needed in today's business world. Lara, Mario Nov 1, 2018 1184
A PERSONA-BASED FORMULA FOR CHANGE: Using models of important accountant behaviors, companies can provide opportunities for their employees to thrive. Tucker, Isaac Nov 1, 2018 2807
My Connections with IMA. Razack, Babu I. Column Nov 1, 2018 559
DO LARGE EARNINGS SURPRISES RESULT FROM MANIPULATION? A study finds a trend of public companies using adjusted earnings to intentionally report quarterly earnings much larger than expected. Verschoor, Curtis C. Oct 1, 2018 1049
Nonprofit reporting requirements undergoing reforms in 2018. Sep 10, 2018 1313
Ones to Watch: Accounting. Jul 18, 2018 339
Accounting Standards Board meets. Jul 6, 2018 313
Merging accounting with 'big data' science. Drew, Jeff Jul 1, 2018 1848
INVESTING IN INTERNS: Companies can create internship programs that help shape the future of management accounting. Rogoz, John Jul 1, 2018 985
AN UPDATE ON THE FRC: IMA's Financial Reporting Committee met with FASB member Marsha Hunt earlier this year to discuss the implementation of several new standards and other regulatory changes. Devonish-Mills, Linda Conference news Jul 1, 2018 1075
THE MAGIC SHOES OF IPSAS: WILL THEY FIT TURKEY? Ada, Selver Seda; Christiaens, Johan Jun 1, 2018 8187
The Predictive Ability of S&P's Core Earnings: An In-Sample, Out-of-Sample Estimation Approach. Thielemann, Felix Mar 22, 2018 4346
Networking with IMA. Keener, Christina Feb 1, 2018 557
Accounting for Credit losses Under ASU 2016-13: Anticipating the Impact on Reporting and Disclosure. Pinello, Arianna; Puschaver, Ernest Lee Feb 1, 2018 3353
A Test of the Functional Fixation Hypothesis Using Derivative Financial Instruments. Alali, Fatima; Siregar, Dona; Anandarajan, Asokan Abstract Jan 1, 2018 8372
An Analysis of the FASB's New Going-Concern Standard and Its Relation to Liquidation Basis Accounting Requirements. Trainor, Joseph E.; Phillips, Cynthia R.; Cangialosi, Maryanne Jan 1, 2018 7473
FASB Issues New Guidance to Improve Financial Reporting for Not-for-Profit Organizations. Fitzsimons, Adrian P.; McCarthy, Irene N.; Silliman, Benjamin R. Jan 1, 2018 3927
The Conceptual Framework: Past, Present, and Future. Gornik-Tomaszewski, Sylwia Abstract Jan 1, 2018 4644
ANALYSIS OF QUALITY ADJUSTED PRICE INDICES AND GROWTH ACCOUNTING: FOCUS ON SOLOW VINTAGE MODEL. Miller, Edward M. Report Jan 1, 2018 12559
Problems and Challenges in Skills Development: A Perspective from Professional Accounting Education. Parvaiz, Gohar Saleem; Mufti, Owais; Gul, Saleem Abstract Dec 1, 2017 8934
Business Cycle Accounting: Bulgaria after the introduction of the currency board arrangement (1999-2014). Vasilev, Aleksandar Report Dec 1, 2017 8985
Accounting Harmonization in V4-Countries and its Impact on Financial Data. Strouhal, Jiri; Horak, Josef; Boksova, Jirina Report Nov 1, 2017 818
CRITICAL EVALUATIONS OF THE FRENCH HEALTH CARE ACCOUNTING INDICATORS: THE USE OF DRGS. Simonet, Daniel; Alkafaji, Yass Report Sep 22, 2017 11873
IFAC guidance on regulatory models for accounting. Sep 1, 2017 118
Accounting for leases under the new standard, part 2: lessor accounting, changes in lease terms, practical expedients, and preparation tips. Singer, Robert; Pfaff, Alyssa; Winiarski, Heather; Winiarski, Mark Sep 1, 2017 4492
Practical illustrations of the new leasing standard for lessees. Paretta, Robert L. Sep 1, 2017 3527
Shareholder value creation--comparison of traditional accounting measures and EVA as predictors of MVA. Mengi, Tania; Bhatia, B.S. Report Jul 1, 2017 5310
Why do some municipalities apply accrual-based rules more than others? Evidence from Turkey. Ada, Selver Seda; Christiaens, Johan Report Jul 1, 2017 9812
What is blockchain? Here's a primer on the potentially transformative digital ledger technology. Carlozo, Lou Jul 1, 2017 629
U.S. tax and FASB's new paradigm for revenue recognition: review the tax implications of this sweeping new standard. Pitman, Marshall K.; Campbell, Linda; Martin, Kasey Jun 1, 2017 3356
Skills Acquisition Shortfall: A Study of Professional Accounting Education. Parvaiz, Gohar Saleem; Mufti, Owais; Wahab, Muhammad Report Jun 1, 2017 9031
The blueprint for continuous accounting. Tucker, Isaac May 1, 2017 3703
Partnering with data scientists for management accounting success: management accountants have the opportunity to drive value creation by working with industry experts to integrate data science. Smith, Daniel; Driscoll, Timothy May 1, 2017 1130
The importance of the CMA. Merrill, Kristina Viewpoint essay Mar 1, 2017 578
Smart contracts: legal agreements for the blockchain. O'Shields, Reggie Mar 1, 2017 6864
Corporate accounting. Van Doren, Peter Dec 22, 2016 370
The effect of financing sources on the usefulness of financial reporting quality in guiding investments. Sun, Kevin Jialin Report Dec 22, 2016 8074
Value & growth investing and PEAD in Brazil/Value & growth investing e PEAD no Brasil. Galdi, Fernando Caio; Lima, Vinicius Souto-Maior Ensayo Oct 1, 2016 8682
Actor networks in specialized accounting inspection: an analysis in the light of the Actor-Network Theory. Murro, Eduardo Vinicius Bassi; Beuren, Ilse Maria Oct 1, 2016 13974
Audit quality in a mandatory audit firm rotation setting. Ionescu, Luminita Report Sep 1, 2016 2638
CPAs and conflicts of interest: a recap of recent AICPA guidance. Booker, Quinton; Booker, Kayla D. Aug 1, 2016 2697
The materiality mystery: the gap in GAAS. Jacoby, Julian; Levy, Howard B. Viewpoint essay Jul 1, 2016 3182
It's amazing what CPAs can do: made to measure. Kravitz, Richard H. Editorial Jul 1, 2016 643
Explaining labor wedge trends: an equilibrium search approach. Rojas, Coralia A. Quintero; Langot, Francois Report Jul 1, 2016 8780
Impact of IFRS adoption on financial decisions case study of Indian Information Technology Industry : Wipro Ltd. Chandrasekar, Vidya; Kumar, D.N.S. Jul 1, 2016 5378
The measurement, evaluation, and publication of performance in higher education: an analysis of the CHE research ranking of business schools in Germany from an accounting perspective. Clermont, Marcel; Dirksen, Alexander Report Jun 22, 2016 15390
Why accountants should care about non-GAAP financial metrics. Selling, Thomas I.; Sommers, Gregory A. Jun 1, 2016 1413
Non-GAAP measures hit with crackdown. Brief article Jun 1, 2016 121
Old habits are hard to break: the expectation gap and the case against careless use of outdated language. Levy, Howard B. May 1, 2016 2103
Fiscal and accounting options and policies on tax result. Tinta, Alice Report May 1, 2016 3995
Resource consumption accounting: the challenges and application obstacles. Elshahat, Mohamed F. Report Mar 22, 2016 9860
The impact of IFRS on the amount of audit fees: the case of the large French listed companies. Loukil, Lobna Jan 1, 2016 8084
Red flags on audit quality: auditors' compliance with the risk assessment standards can be strengthened. Barlas, Stephen Brief article Jan 1, 2016 215
Business intelligence as a key information and knowledge tool for strategic business performance management. Rajnoha, Rastislav; Stefko, Robert; Merkova, Martina; Dobrovic, Jan Abstract Jan 1, 2016 11258
A content analysis of accounting job advertisements: Skill requirements for graduates. Dunbar, Kirsty; Laing, Gregory; Wynder, Monte Report Jan 1, 2016 5207
Audited financial statements and supplementary information: December 31, 2014. Report Dec 1, 2015 7888
Access running totals. Cox, Patricia Nov 1, 2015 974
Impact of differences between international financial reporting standards and us generally accepted accounting principles on perceived company performance. O'Farrell, Grace; Liu, Chunhui Report Sep 22, 2015 4428
Top honors. Chordas, Lori Report Sep 1, 2015 151
Student self-assessment of mathematical skills: A pilot study of accounting student. Warwick, Jon; Howard, Anna Report Jul 1, 2015 5231
A historiographical review of research concerning accounting changes in post-communist economies. Baker, C. Richard; Barbu, Elena M.; Le, Tuyen N. Report Jun 1, 2015 13327
Regulatory, accounting and business practices concerning the sutler at Fort Abercrombie, Dakota Territory. Bowlin, William F.; Herda, David N. Report Jun 1, 2015 8530
Revenue recognition buys time, but not less work. Pelland, Dave Mar 22, 2015 1058
Recently published reports. Brousseau, Mark Mar 22, 2015 352
New IRS guidance: accounting method changes & research credit eligibility. Josephs, Stuart R. Mar 1, 2015 781
Perceptions of Czech professional accountants on current trends in reporting. Strouhal, Jiri; Rezankova, Hana; Bonaci, Carmen; Mustata, Razvan V.; Li, Tsz Wan; Lochman, Anna-Lena Report Mar 1, 2015 844
An overview of current financial reporting frameworks: options for public and private companies. Sharp, Andrew D.; Webre, Taylor A. Feb 1, 2015 2201
Psychological determinants of academic achievement in accounting: Evidence from Brazil. Mamede, Samuel de Paiva Naves; Marques, Alessandra Vieira Cunha; Rogers, Pablo; Miranda, Gilberto Jo Jan 1, 2015 8417
'Audit failure' removed from inspection reports. Brief article Dec 1, 2014 118
Accounting information and its users. A study of the supply and demand of accounting information in Romania. Bebeselea, Mihaela Report Dec 1, 2014 2732
Expanding IMA's advocacy outreach: as IMA's technical committees continue their efforts to advocate for the profession, they also are working to interact more closely with and educate IMA's members. Devonish-Mills, Linda Nov 1, 2014 1294
Budgetary Transparency in the european union: the role of IPSAS. Bellanca, Sabrina Report Nov 1, 2014 801
What we talk about when we talk about audit quality. Barry, Joanne S. Column Nov 1, 2014 731
Valuation in the public sector. Reference factor in a credible and fair administration. Deaconu, Adela; Nistor, Cristina Silvia Oct 1, 2014 7805
Asset revaluations under international accounting standard 16: evidence from Korea. Shin, G. Hwan; Willis, Veronda F. Report Sep 22, 2014 6964
Measurement of loans and origination fees: a comparison of U.S. GAAP and IFRS. Kamat, Ashwini Sep 1, 2014 3586
The why and how of case analysis. Juras, Paul Aug 1, 2014 2444
New standard on revenue recognition. Jul 1, 2014 376
From the accounting issue co-editors. Casabona, Patrick A.; Gornik-Tomaszewski, Sylwia Editorial Jun 22, 2014 1478
Summary of the new FASB and IASB revenue recognition standards. Streaser, Scott; Sun, Kevin Jialin; Zaldivar, Ignacio Perez; Zhang, Ran Jun 22, 2014 4137
Statement of comprehensive income: new reporting and disclosure requirements. Casabona, Patrick A.; Coville, Timothy Jun 22, 2014 5467
The private company council financial reporting standard setting for private companies. Buchholz, Alexander K.; Pilato, Biagio Jun 22, 2014 5839
New consolidation requirements under IFRS. Gornik-Tomaszewski, Sylwia; Larson, Robert K. Jun 22, 2014 5008
The PCAOB's proposed changes to the auditor reporting model: an in-depth overview for the classroom and beyond. Brown, Veena L.; Trainor, Joseph E. Jun 22, 2014 6940
Determining whether an accounting firm is ethical: a useful checklist. Gerstein, Miriam Jun 1, 2014 2466
Historical evolution of the balance sheet in the People's Republic of China. Yang, Shizhong; Yang, Ruining; Lin, Z. Jun Report Jun 1, 2014 12800
Who should set standards for sustainability reporting? Murphy, Maria L. May 1, 2014 846
Account for Accounting--Article 3. Nugiel, Mary Faith May 1, 2014 522
Development accounting with natural capital and variable factor shares. Sturgill, Brad Report May 1, 2014 832
Examining what best explains corporate credit risk: accounting-based versus market-based models. Trujillo-Ponce, Antonio; Samaniego-Medina, Reyes; Cardone-Riportella, Clara Report Apr 1, 2014 9955
Is non-GAAP reporting unethical. Verschoor, Curtis C. Apr 1, 2014 1753
Trapped cash: when is a dollar not worth a dollar. Engel, Russell; Lyons Bridget Apr 1, 2014 3181
Corporate accounting. Van Doren, Peter Mar 22, 2014 619
Differences in the performance on the certified public accountant exam of graduates from minority and non-minority institutions. Self, Stanley; Machuca, Ana; Lockwood, Robert Mar 22, 2014 5713
Reporting and disclosures using non-GAAP financial measures. Rashty, Josef; O'Shaughnessy, John Mar 1, 2014 3320
Foreign Currency Matters: New Guidance for Derecognition of Cumulative Translation Adjustments. Rashty, Josef Law overview Mar 1, 2014 2190
Integrated reporting and corporate disclosure. Monterio, Brad J. Mar 1, 2014 2126
The effects of audit firm rotation on earnings quality. Nicolaescu, Eugen Column Mar 1, 2014 2246
Exciting times in accounting. Knese, William F. Feb 1, 2014 852
The FASB and the PCC: working together. Golden, Russell G. Feb 1, 2014 1085
Linking governance to the strength of auditing and reporting standards. Bota-Avram, Cristina Report Feb 1, 2014 831
The IASB's achievements in 2013: IASB Chair Hans Hoogervorst talks about IFRS in the united states and around the world. Murphy, Maria L. Jan 1, 2014 681
The rise and stall of the U.S. GAAP and IFRS Convergence movement: Have there been benefits to the convergence process? McEnroe, John E.; Sullivan, Mark Jan 1, 2014 4295
Converting financial statements from U.S. GAAP to IFRS: A Comprehensive Illustration. Harris, Peter; Jermakowicz, Eva K; Epstein, Barry Jay Financial report Jan 1, 2014 6707
The External Confirmation Process: New Guidance under the Clarified Audit Standards. McConnell., Jr, Donald K.; Schweiger, Charles H.; McConnell,Stephanie C. Jan 1, 2014 2218
Professionals and regulators meet at the AICPA national conference: a message from the editor-in-chief. Editorial Jan 1, 2014 904
Top 7 trends in management accounting, part 2. Cokins, Gary Jan 1, 2014 3131
Private company. Schofield, Kirsten Jan 1, 2014 2733
REEXAMINING THE RELATIONSHIP OF EARNINGS AND EQUITY WITH SHARE PRICE: A STUDY OF COMPANY SPECIFIC AND UNCONTROLLABLE DYNAMICS IN PAKISTAN. Abbas, Syed Shafqat; Kouser, Rehana; Azeem, Muhammad Report Dec 31, 2013 6864
Popular accounting history: evidence from post-Enron stories. Carnegie, Garry D.; Napier, Christopher J. Report Dec 1, 2013 7732
The relationship between religious beliefs and the accounting and economic practices of a society: evidence from the Dead Sea Scrolls. Herda, David N.; Reed, Stephen A.; Bowlin, William F. Report Dec 1, 2013 11763
Richard Brief's contributions to accounting thought: enlivening accounting history. Bloom, Robert Report Dec 1, 2013 3251
Financial accounting theory and analysis; text and cases, 11th ed. Book review Dec 1, 2013 139
Non-GAAP reporting by REITs and other flow-through entities: reliability and valuation evidence. Cormier, Denis; Lapointe-Antunes, Paseale; Magnan, Michel Dec 1, 2013 832
Do multiple reporting frameworks enhance financial statement usefulness? Kreuze, Jerty G.; Langsam, Sheldon A.; Penner, James W. Dec 1, 2013 2397
XBRL: record-to-report and disclosure management. Brands, Kristine Nov 1, 2013 912
The new face of government balance sheets: illustrating the changes under GASB Statements 63 and 65. Shoulders, Craig D.; Lakatos, Joseph P. Nov 1, 2013 6361
Have we lost our ability to improve financial reporting? Here's why standards setters and their constituents are struggling to solve today's financial reporting problems--and how they can be more successful. Pounder, Bruce Oct 1, 2013 953
Accounting fundamentals for health care management, 2d ed. Book review Oct 1, 2013 204
The study of the distance of the effect of the message of auditor and the interpretation of the users of audit services on internal control. Jahani, Amir Masoud; Soofi, Fereshteh; Zalghadr-Nasab, Mohammad-Reza Report Oct 1, 2013 2524
AUDIT PROCEDURES - RECEIVABLE AND SALES. Zuca, Stefan Report Sep 30, 2013 4081
ADEPT Learning Cycles using student tutors improve performance of introductory financial accounting students. Thomas, William S.; Bell, Sharon L.; Shoulders, Craig D. Sep 22, 2013 5792
The development of international financial reporting standards: origination to present day. Aghimien, Peter; Bashnini, Khalid Sep 22, 2013 6687
Practical lessons in preparing disclosures: most of the content of financial reports consists of disclosures required by authoritative standards. Here's practical advice on preparing better disclosures with less effort. Pounder, Bruce Sep 1, 2013 1090
Mandatory firm rotation and partner signing: is there a relationship between recent proposals to improve audit quality? Bergner, Jason Aug 1, 2013 2221
Management accounting is important: we may not realize it sometimes, but our role as management accountants is critical to a business running efficiently, effectively, and profitably. Knese, William F. Jul 1, 2013 634
Building accounting students' communication skills. Anderson, Melanie O. Jun 22, 2013 5210
Do lean implementation initiatives have adequate accounting support? The debate of duality. Rao, Manjunath H.S.; Bargerstock, Andrew S. Jun 22, 2013 4218
Account books of the imperial WAQFS (charitable endowments) in the Eastern Mediterranean (15th to 19th centuries). Orbay, Kayhan Report Jun 1, 2013 7886
The chairs comment: three past FASB chairs--Dennis R. Beresford, Robert H. Herz and Leslie F. Seidman--respond to questions about how the standard-setting body has grown over the past four decades and what lies ahead. Heffes, Ellen M. Discussion Jun 1, 2013 2864
Impact of fair-value accounting rules changes on financial institutions returns. Brown, Christopher L.; Thapa, Samanta Mar 22, 2013 2523
Practical lessons in applying accounting standards: a case study in applying accounting standards carries practical lessons for accountants. Pounder, Bruce Column Mar 1, 2013 1794
An approach to improving the learning experience for first year accounting curriculum. Kirkham, Ross Report Jan 1, 2013 2635
Nonearnings corporate guidance. Lu, Hung-Yuan, "Richard"; Tucker, Jennifer Wu Report Dec 22, 2012 16600
The effects of the reporting of off-balance-sheet investments on EPS uncertainty, leverage and shareholders' wealth. Mantecon, Tomas; Conover, James; Altintig, Acya; Song, Kyojik Report Dec 22, 2012 17310
Troubled engagement: SSARS 19 and its impact on peer reviews. Powell, Jessie Oct 1, 2012 1064
Disclosures on derivatives and hedging transactions: a review of best practices. Kawaller, Ira G. Oct 1, 2012 1736
Defined Benefit Pension Plans: understanding the differences between the public and private sector. Easterday, Kathryn E.; Eaton, Tim V. Sep 1, 2012 3733
The imprecise nature of accounting: questions on measurement, standards setting and the IASB's course for the future. Hoogervorst, Hans Speech Aug 1, 2012 2598
The SEC staff report on IFRS: kicking the decision down the road. Kranacher, Mary-Jo Editorial Aug 1, 2012 682
Feasibility of global capital market: financial reporting perspective. Strouhal, Jan; Bonaci, Carmen G.; Mustata, Razvan V. Report Aug 1, 2012 763
Foodservice Accounting, Financial Analysis And How To Measure Success. Azzato, Maureen Aug 1, 2012 172
Accounting practices in the U.S. and Europe: law and linguistic issues in an international context/Apskaitos praktika JAV ir Europoje: teisiniai ir lingvistiniai klausimai tarptautiniame kontekste. Manzella, Pietro Jul 1, 2012 8016
Paper P1 performance operations: variance analysis is a standard management accounting technique, but too many P1 candidates struggle to apply it because they don't bother to understand what all the variances actually mean. Jul 1, 2012 1947
The accounting law and the mixed legal institutions system in terms of promoting development mechanisms. Baluta, Aurelian Virgil Report Jul 1, 2012 2684
The authors respond. Amernic, Joel; Craig, Russell; Tourish, Dennis Brief article Jun 1, 2012 265
Auditors' responsibility for detecting fraud putting ethics and morality first. Kravitz, Richard H. Jun 1, 2012 3970
Good news for GAAP. Researchers. Pounder, Bruce May 1, 2012 1162
Using pretest scores to predict student performance--evidence from upper-level accounting courses. Hayes, Thomas P., Jr.; Tanner, Margaret Report Mar 22, 2012 2371
Major changes affecting the accounting profession: empirical investigation. Enofe, Augustine; Amaria, Pesi; Anekwu, Dan Mar 22, 2012 8167
Foreign currency forward contracts and cash flow heading: managing the foreign exchange risk. Rashty, Josef; O'Shaughnessy, John Report Mar 1, 2012 3658
The influence of a different accounting system on informative value of selected financial ratios. Malikova, Olga; Brabec, Zdenek Report Mar 1, 2012 7300
Stock compensation under U.S. GAAP and IFRS: similarities and differences. Rashly, Josef; O'Shaughnessy, John Essay Feb 1, 2012 2037
The impact of FSP FAS 157-4 on commercial banks. Cathey, Jack M.; Schauer, David; Schroeder, Richard G. Report Feb 1, 2012 6094
An evaluation of the FASB's conceptual framework from a user's perspective. Pike, Byron; Chui, Lawrence Jan 1, 2012 9624
Managerial accounting as a tool for corporate strategy: synergy creation and anergy inhibition. Ito, Kazunori; Souissi, Mohsen Report Jan 1, 2012 2476
PCAOB proposal for greater disclosure from auditors. Radin, Arthur J. Essay Jan 1, 2012 2723
What do investors want from the standard audit report? Results of a survey of investors conducted by the PCAOB's Investor Advisory Group. Carcello, Joseph V. Survey Jan 1, 2012 5523
The continuing evolution of accounting for goodwill. Rees, David A.; Janes, Troy D. Jan 1, 2012 2527
Loss contingencies face controversy in convergence: amendments to SFAS 5 and IAS 37 are rethought amid criticism. Holder, Anthony D.; Karim, Khondkar E. Report Jan 1, 2012 3997
Auditing in the cloud: challenges and opportunities. Nicolaou, Christina A.; Nicolaou, Andreas I.; Nicolaou, George D. Jan 1, 2012 4161
A progress report: IFRS-U.S. GAAP convergence and its curriculum impact. Bandyopadhyay, Jayanti; McGee, Paul F. Report Jan 1, 2012 5506
Student satisfaction with online intermediate accounting courses. Yelvington, John S.; Weaver, Danyell; Morris, Steven A. Jan 1, 2012 4792
Evidence on the association between major and performance in the introductory financial accounting course. Mo, Songtao; Waples, Elaine Report Nov 1, 2011 4966
Update: IFRS developments in Japan. Yorihiro, Keisuke Oct 1, 2011 1092
A general framework for accounting and audit decision making under ambiguity. Zebda, Awni Sep 22, 2011 15137
Improving the usefulness of comparative budgetary information in the CAFR. Kinnersley, Randall L. Aug 1, 2011 2501
Letter from the editor. Yardimcioglu, Mahmut Editorial Jul 1, 2011 223
Problems of public sector accounting and financial reporting standards implementation into practice/Viesojo sektoriaus apskaitos ir finansines atskaitomybes standartu igyvendinimo praktikoje problematika. Bikiene, Jovita Report Jun 1, 2011 5263
Analyzing financial statements after converging international financial reporting standards and us financial accounting standards for publicly traded companies in the USA. Heino, Heikki; Fontana, Anthony Apr 1, 2011 6140
Healthier accounting standards for healthcare entities. Pounder, Bruce Mar 1, 2011 1388
Implementing Fair Value Accounting. Bollinger, Michael A. Mar 1, 2011 534
My IMA Career. Baldwin, Jerry Viewpoint essay Mar 1, 2011 478
The valuation effect of accounting standard 158 on firms with high and low financial risk. Houmes, Robert; Boylan, Bob; Chira, Inga Mar 1, 2011 5024
Website of the month: Nonprofit Accounting Basics. Anders, Susan B. Jan 1, 2011 765
The effect on firms defined pension plans & financial statements due to FAS 158. Schmidt, George L.; Thompson, Dorothy A. Dec 22, 2010 2712
Certified public accounting profession: the African-American experience. Enofe, Augustine Dec 22, 2010 4528
Interpreting 'legally permissible in applying fair value guidelines. Johnson, I. Richard; Walther, Larry Dec 1, 2010 1627
Bringing the world together on one standard: getting the United States to embrace IFRS. Tweedie, David Interview Oct 1, 2010 4653
Price protection in financing transactions may trigger fair value accounting. Martin, Rick Oct 1, 2010 1420
Minority stockholder information relevance: wealth effects and/or monitoring? Swanson, Zane L. Oct 1, 2010 5950
Certain unresolved ambiguities in pushdown accounting. Nurnberg, Hugo Sep 1, 2010 6143
How IFRS convergence will affect accounting for defined benefit plans. Baculik, Emily K. Conference news Sep 1, 2010 1623
Accounting sciences theses: an analysis of their dissemination/ Teses em ciencias contabeis: uma analise de sua propagacao. da Cunha, Jacqueline Veneroso Alves; Cornachione, Edgard Bruno, Jr.; Martins, Gilberto de Andrade Report Sep 1, 2010 14760
Law's anniversary is quiet reminder to get it right. Barry, Joanne S. Aug 1, 2010 627
Mines of information: the IASB is considering stringent reporting standards to expose risk in the extractive industry. The change is urgently needed, writes Jeff Kaye. Kaye, Jeff Jul 1, 2010 1386
Have IAS (International accounting standards)/IFRS improved the information content of intangibles in France? Sahut, Jean-Michael; Boulerne, Sandrise Report Jul 1, 2010 6553
Financial management call for need-based structured environment accounting standards. Swamy, M.R. Kumara Jul 1, 2010 2770
Financial sector amplification and credit cycles in New Zealand. Craigie, Rebecca; Munro, Anella Jun 1, 2010 11130
Make no mistake: most tax entanglements arise from basic errors. Here's how to avoid common problems. Dougherty, Paul Jun 1, 2010 1191
When diversity isn't a good thing. Pounder, Bruce Jun 1, 2010 1168
No equivocating: expense those idle capacity costs. Ewer, Sid R.; Keller, Craig; Olson, Stevan K. Jun 1, 2010 2891
I've never looked back. Mesko, John J. Column Jun 1, 2010 533
Rock solid on OTC derivatives regs: companies have staked their ground on the negative impact various proposals could have on end users. Now it's up to Congress. Gamble, Richard Apr 1, 2010 2003
An empirical study of disclosure practices of accounting standards in India. Bajpayee, H.S.; Srivastava, Anubha Report Apr 1, 2010 3854
From the special issue editors: fair value measurements and reporting developments, and the continued movement toward International Financial Reporting Standards. Casabona, Patrick A.; Gornik-Tomaszewski, Sylwia Mar 22, 2010 3144
IFRS in the United States: Challenges and Opportunities. Gornik-Tomaszewski, Sylwia; Showerman, Steve Mar 22, 2010 6866
Assessing students' learning in principles of accounting. Crisostomo, Doreen T. Statistical data Mar 1, 2010 3064
The economic impact of SFAS NO. 157. Bhamornsiri, Sak; Guinn, Robert E.; Schroeder, Richard G. Report Feb 1, 2010 6501
Congruence between entry-level accountants' required competencies and accounting textbooks. Gupta, Sanjay; Marshall, Leisa L. Report Jan 1, 2010 4093
The interest rate effects of certification awards and underwriter types in the school district bond market. Summers, George F.; Noland, Thomas R. Jan 1, 2010 7815
2009 is nearly over ... but is it time to celebrate? Heffes, Ellen M. Editorial Dec 1, 2009 562
Revenue recognition: new answers to "How much?" and "When?". Pounder, Bruce Editorial Nov 1, 2009 1278
Fair value accounting for financial instruments: an historical perspective. Strouhal, Jiri; Bonaci, Carmen Giorgiana; Matis, Dumitru Nov 1, 2009 391
Fair value is here to stay. Robak, Espen Viewpoint essay Oct 1, 2009 1611
IFRS for most private companies goes live. Pacter, Paul Sep 1, 2009 1573
Fair value's 'how' meets 'when': the complications of applying mark-to-market accounting in an inactive market. Cheng, Kang Aug 1, 2009 3024
A comparison of CFOs' and CPAs' perceptions of the Sarbanes-Oxley Act and the PCAOB. Hill, Nancy T.; McEnroe, John E.; Stevens, Kevin T. Aug 1, 2009 1878
Research protocol remade: accounting rule change called 'most significant' in 15 years. Friedman, Mark Jul 13, 2009 1327
Former FASB chair on IFRS and fair value: 'the two issues of the day, no question'. Heffes, Ellen M. Jul 1, 2009 1716
Know your net worth. Brief article Jul 1, 2009 260
IFRS in three years possible ... but only with a stable platform. Heffes, Ellen M. Apr 1, 2009 2535
The past as prologue: connecting history to accounting ethics. Metzger, Lawrence Mar 22, 2009 4774
Tax considerations: the use of fair-value accounting in the U.S. has accelerated in recent years as a means of enhancing financial statement quality, transparency and relevance. With the trend toward global convergence--where fair-value measurement is even more prevalent--here are highlights of certain tax considerations. Abahoonie, Edward; Barbut, Yosef Mar 1, 2009 1915
Cash flow ratios: tools for financial analysis. Ibarra, Venus C. Mar 1, 2009 10236
Cognitive style: an empirical research with undergraduate accounting students. de Oliveira Neto, Jose Dutra; de Oliveira, Victor; Miranda, Claudio de Souza Jan 1, 2009 8606
Financial performance of privatized state-owned enterprises (SOEs) in Vietnam. Pham, Cuong Duc; Carlin, Tyrone M. Dec 1, 2008 7641
IASB and FASB seek comments on financial statement presentation. Dec 1, 2008 177
THIRD-COUNTRY GAAPS EQUIVALENCE. Brief article Nov 18, 2008 125
The earnings impact of FAS 154: an analysis by year, industry and firm size. Schneider, Douglas K.; Kohlmeyer, James M.; Rieman, Mark W. Sep 1, 2008 7181
Myths and facts about convergence. Pounder, Bruce Column Sep 1, 2008 1094
An analysis on the comprehension of governmental accounting information informed by the Budget Balance Sheet/Uma analise sobre a compreensibilidade das informacoes contabeis governamentais comunicadas pelo Balanco Orcamentario. Miranda, Luiz Carlos; Silva, Alan Jose de Moura; Filho, Jose Francisco Ribeiro; da Silva, Lino Marti Sep 1, 2008 17762
The impact of certifications on accounting education. Coe, Martin; Delaney, John Jul 1, 2008 1934
Intangibles: governments' forgotten capital assets. McSwain, Dwayne N.; Patton, Terry K.; Benco, Daniel C. Apr 1, 2008 3103
In the drop zone: regulators continue to work toward one global set of accounting standards, but as IFRS and GAAP are converged, it's not how you and, it's how you fall. Barron, Jacob Mar 1, 2008 2327
Factors that influence small and medium enterprises in Metro Manila to choose between accrual and cash accounting. Cudia, Cynthia P. Mar 1, 2008 5473
Assessing the extent of compliance with international accounting standards. Chatham, Michael D. Jan 1, 2008 12666
Prospects for improving the accuracy of natural gas accounting and for reducing gas unbalances. Fedoryshyn, Roman; Matiko, Fedir; Pistun, Yevhen Jan 1, 2008 1472
Analysis of SFAS 157, fair value measurements: starting point for making difficult valuations. Fuglister, Jayne; Bloom, Robert Jan 1, 2008 3073
Cost-volume-profit analysis incorporating the cost of capital. Kee, Robert Dec 22, 2007 6891
Dems unhappy with "no reconciliation". Barlas, Stephen Editorial Dec 1, 2007 433
Audit procedures on the use of fair value of share-based compensation. Silliman, Benjamin R.; Fitzsimons, Adrian P. Oct 1, 2007 4399
Reporting: studies suggest that high-quality narrative reports can give your company a real competitive edge, Garry Honey offers advice on improving how you present non-financial information to investors. Honey, Garry Oct 1, 2007 1364
The road to IFRS: does the SEC's roadmap mean that U.S. companies may soon report under International Financial Reporting Standards? Gupta, Parveen P.; Linthicum, Cheryl; Noland, Thomas G. Sep 1, 2007 3197
Displaying the funding status of postretirement plans: the impact of SFAS 158 disclosure. Hurtt, David N.; Kreuze, Jerry G.; Langsam, Sheldon A. Jul 1, 2007 3864
Surviving three SOX opinions: small businesses need to return to accounting fundamentals as they undergo scrutiny of their internal controls. Crawford, Wil; Klamm, Bonnie K.; Watson, Marcia Weidenmier May 1, 2007 2434
Accounting based valuation formulae/Avaliacao de empresas com base em numeros contabeis. Ohlson, James A.; Lopes, Alexsandro Broedel May 1, 2007 5989
An accountability view of accounting: guidance for accounting practice. Watkins, Ann L. Feb 1, 2007 1723
Corporate governance in religious organizations: a study of current practices in the local church. Elson, Raymond J.; O'Callaghan, Susanne; Walker, John P. Jan 1, 2007 4069
GASB re-examines Fund Balance Reporting and Definitions of Fund Types: the Governmental Accounting Standards Board is looking for feedback on possible modifications to fund balance reporting and governmental fund type definitions. Gauthier, Stephen J. Dec 1, 2006 1618
International financial reporting standards workbook and guide. Mirza, Abbas Ali; Holt, Graham J.; Orrell, Magnus Brief article Oct 1, 2006 125
China: The "China Green National Accounting Study Report 2004," released by the State Environmental Protection Administration of China (SEPA) and the National Bureau of Statistics in August, is the first time that environmentally adjusted GDP has been accounted for by China. Sep 30, 2006 110
The quest for transparency in financial reporting: should International Financial Reporting Standards replace U.S. GAAP? Zarb, Bert J. Sep 1, 2006 2808
The explosion of accounting standards. Tweedie, David Jun 1, 2006 4914
Poor accounting practices highlighted among SMEs. Jun 1, 2006 408
Simultaneous releases of U.S. and foreign GAAP earnings. Chan, Kam C.; El-Gazzar, Samir M.; Finn, Philip M.; Jacob, Rudy A. May 1, 2006 3785
SOX as opportunity. Osheroff, Mike. Apr 1, 2006 720
Management accounting--decision management: several techniques are available to help managers with complex decisions to make. Bob Scarlett explains the strengths and weaknesses of four popular approaches. (PAPER P2. Scarlett, Bob Mar 1, 2006 1853
SFAS 154: Accounting Changes and Error Corrections. Bloom, Robert; Fuglister, Jayne Mar 1, 2006 2491
How to read a balance sheet. Eastern, Joseph S. Column Jan 1, 2006 801
Opportunities for research and publication in accounting: a preliminary study on academic journals published in English and available at the CAPES's basis/Oportunidades para pesquisa e publicacao em contabilidade: um estudo preliminar sobre as revistas academicas de lingua Inglesa do Portal de Periodicos da CAPES. Borba, Jose Alonso; Murcia, Fernando Dal-Ri Report Jan 1, 2006 11755
Accounting students attitudes and aspirations profiles and their performance in a subject: an exploratory study/Os perfis das atitudes e aspiracoes dos estudantes de contabilidade e seu desempenho em uma materia: um estudo de investigacao. Frezatti, Fabio; Martins, Gilberto de Andrade; Filho, Geraldo Alemandro Leite Bibliography Jan 1, 2006 8760
Reporting effects of SFAS 143 on nuclear decommissioning costs. Schroeder, Richard; Sevin, Suzanne; Yarbrough, Kathryn Nov 1, 2005 4327
Accounting ratios. Oct 1, 2005 1254
Suzie's sweater: the new paradigm in accounting: revenue recognition is the #1 problem in financial and accounting fraud. King, Alfred M. Aug 1, 2005 978
Speaking of theories and models in the accounting sciences/Falando sobre teorias e modelos nas ciencias contabeis. Martins, Gilberto de Andrade Jul 1, 2005 12048
Exposure draft: financial interests and independence. Brief Article Jun 1, 2005 85
FASB issues proposal on GAAP Hierarchy. Brief Article Jun 1, 2005 102
EU, U.S. set standards roadmap. Brief Article Jun 1, 2005 82
Intangibles and the OFR: Vivien Beattie and Sarah Jane Thomson report on their analysis of the gap between the balance sheet values and market values of firms in the FTSE 100. Beattie, Vivien; Thomson, Sarah Jane Jun 1, 2005 1206
Causal relationship between the current account and financial account. Yan, Ho-Don May 1, 2005 8130
Rewards and realities of German cost accounting: time-tested German cost analysis can help improve financial results. But first you have to grapple with its complexities. Krumwiede, Kip R. Cover Story Apr 1, 2005 4956
Convergence of accounting standards: a comparative analysis of the U.S. revised standard on share-based payment and the International Accounting Standards Board's IFRS 2. Silliman, Benjamin Rue Mar 22, 2005 5265
Goodwill impairment: convergence not yet achieved. Shoaf, Victoria; Zaldivar, Ignacio Perez Mar 22, 2005 3275
Accounting for research and development costs: a comparison of U.S. and international standards. Gornik-Tomaszewski, Sylwia; Millan, Miguel A. Mar 22, 2005 3321
Sarbanes-Oxley and social clubs and other tax-exempt organizations. Reilly, James J. Mar 1, 2005 1861
Valuing employee stock options using a lattice model. Barenbaum, Les; Schubert, Walt; O'Rourke, Bonnie Dec 1, 2004 2254
Towards international standards: a new IFAC study explores the challenges and successes linked to achieving standards convergence. Clearly, there's still a long way to go. Colman, Robert Dec 1, 2004 988
Boeing under investigation by Securities and Exchange Commission. Brief Article Oct 22, 2004 157
Whitehall FDs to get qualified: Mandarins are under pressure to gain relevant credentials. Berens, Camilla Brief Article Apr 1, 2004 247
Chair's corner. Voynich, Scott Apr 1, 2004 508
Does representation matter in IRS office audits? Nichols, Nancy B.; Price, John Ellis Mar 22, 2004 10635
AUDITING: COMMISSION SET TO UNVEIL TOUGH NEW RULES FOR AUDITORS. Mar 13, 2004 592
Defense finance & accounting service: ABL-AF undertakes business case analysis. Gaddy, Zack E. Jan 1, 2004 827
Control in a teamwork environment--the impact of social ties on the effectiveness of mutual monitoring contracts. Towry, Kristy L. Oct 1, 2003 14647
An investigation of alternative report formats for communicating moderate levels of assurance. Hasan, Mahreen; Roebuck, Peter J.; Simnett, Roger Sep 1, 2003 9128
The impact of retention incentives and client business risks on auditors' decisions involving aggressive reporting practices. Chang, C. Janie; Hwang, Nen-Chen Richard Sep 1, 2003 7055
How the U.S. accounting profession got where it is today: Part I. Zeff, Stephen A. Sep 1, 2003 10373
Conservatism in accounting Part I: explanations and implications. Watts, Ross L. Sep 1, 2003 8690
Initial evidence on the association between nonaudit fees and restated financial statements. Raghunandan, K.; Read, William J.; Whisenant, J. Scott Sep 1, 2003 6046
A year of challenge and change for the FASB. Herz, Robert H. Sep 1, 2003 5020
Decision usefulness of alternative joint venture reporting methods. Graham, Roger C.; King, Raymond D.; Morrill, Cameron K.J. Jun 1, 2003 6655
Principles-based accounting standards. (Commentary). Schipper, Katherine Mar 1, 2003 6111
Accounting quality, auditing, and corporate governance. Imhoff, Eugene A., Jr. Jan 1, 2003 7108

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