-
1
-
-
0003785334
-
-
The University of Chicago Press, Chicago
-
Abbott, A., 1988. The System of Professions. The University of Chicago Press, Chicago.
-
(1988)
The System of Professions
-
-
Abbott, A.1
-
3
-
-
26744443741
-
-
Accounting Today Top 60
-
Accounting Today Top 60, 1991. Accounting Today. 5 (21) pp. S11-S12.
-
(1991)
Accounting Today
, vol.5
, Issue.21
-
-
-
4
-
-
0039928792
-
-
American Institute of Certified Public Accountants (AICPA), American Institute of Certified Public Accountants, New York
-
American Institute of Certified Public Accountants (AICPA), 1980. Proposed Statement on Auditing Standards: The Auditor's Standard Report. American Institute of Certified Public Accountants, New York.
-
(1980)
Proposed Statement on Auditing Standards: The Auditor's Standard Report
-
-
-
5
-
-
0039928795
-
-
American Institute of Certified Public Accountants (AICPA), American Institute of Certified Public Accountants, New York
-
American Institute of Certified Public Accountants (AICPA), 1986. ASB Profile in Our Opinion. (2) 1, 1-2. American Institute of Certified Public Accountants, New York.
-
(1986)
ASB Profile in Our Opinion
, vol.2
, Issue.1
, pp. 1-2
-
-
-
7
-
-
0003835662
-
-
American Institute of Certified Public Accountants (AICPA), American Institute of Certified Public Accountants, New York
-
American Institute of Certified Public Accountants (AICPA), 1988b. Statement on Auditing Standards No. 54: Illegal Acts by Clients. American Institute of Certified Public Accountants, New York.
-
(1988)
Statement on Auditing Standards No. 54: Illegal Acts by Clients
-
-
-
9
-
-
0003835662
-
-
American Institute of Certified Public Accountants (AICPA), American Institute of Certified Public Accountants, New York
-
American Institute of Certified Public Accountants (AICPA), 1988d. Statement on Auditing Standards No. 56: Analytical Procedures. American Institute of Certified Public Accountants, New York.
-
(1988)
Statement on Auditing Standards No. 56: Analytical Procedures
-
-
-
10
-
-
0003835662
-
-
American Institute of Certified Public Accountants (AICPA), American Institute of Certified Public Accountants, New York
-
American Institute of Certified Public Accountants (AICPA), 1988e. Statement on Auditing Standards No. 57: Auditing Accounting Estimates. American Institute of Certified Public Accountants, New York.
-
(1988)
Statement on Auditing Standards No. 57: Auditing Accounting Estimates
-
-
-
11
-
-
0003835662
-
-
American Institute of Certified Public Accountants (AICPA), American Institute of Certified Public Accountants, New York
-
American Institute of Certified Public Accountants (AICPA), 1988f. Statement on Auditing Standards No. 58: Reports on Audited Financial Statements. American Institute of Certified Public Accountants, New York.
-
(1988)
Statement on Auditing Standards No. 58: Reports on Audited Financial Statements
-
-
-
14
-
-
0003835662
-
-
American Institute of Certified Public Accountants (AICPA), American Institute of Certified Public Accountants, New York
-
American Institute of Certified Public Accountants (AICPA), 1988i. Statement on Auditing Standards No. 61: Communication with Audit Committees. American Institute of Certified Public Accountants, New York.
-
(1988)
Statement on Auditing Standards No. 61: Communication with Audit Committees
-
-
-
17
-
-
0041115761
-
-
American Institute of Certified Public Accountants (AICPA), American Institute of Certified Public Accountants, New York
-
American Institute of Certified Public Accountants (AICPA), 1992b. Statement on Auditing Standards No. 71: Interim Financial Information. American Institute of Certified Public Accountants, New York.
-
(1992)
Statement on Auditing Standards No. 71: Interim Financial Information
-
-
-
18
-
-
0010209825
-
Auditing Standards Board resume
-
American Institute of Certified Public Accountants (AICPA)
-
American Institute of Certified Public Accountants (AICPA), 1992c. Auditing Standards Board Resume. In Our Opinion 8 (2), 1-2.
-
(1992)
In Our Opinion
, vol.8
, Issue.2
, pp. 1-2
-
-
-
20
-
-
0001957421
-
-
American Institute of Certified Public Accountants (AICPA), American Institute of Certified Public Accountants, New York
-
American Institute of Certified Public Accountants (AICPA), 1993b. The Expectation Gap Standards: Progress, Implementation Issues, and Research Opportunities. American Institute of Certified Public Accountants, New York.
-
(1993)
The Expectation Gap Standards: Progress, Implementation Issues, and Research Opportunities
-
-
-
21
-
-
0039336497
-
-
American Institute of Certified Public Accountants (AICPA), American Institute of Certified Public Accountants, New York
-
American Institute of Certified Public Accountants (AICPA), 1994. Statement on Auditing Standards No. 73: Using The Work of a Specialist. American Institute of Certified Public Accountants, New York.
-
(1994)
Statement on Auditing Standards No. 73: Using the Work of a Specialist
-
-
-
22
-
-
0041115754
-
-
Association of Government Accountants (AGA), AGA Association of Government Accountants, Alexandria, Virginia
-
Association of Government Accountants (AGA), 1997. Association of Government Accountants Membership List as of January 31, 1997. AGA Association of Government Accountants, Alexandria, Virginia.
-
(1997)
Association of Government Accountants Membership List As of January 31, 1997
-
-
-
23
-
-
0010098422
-
An academic's perspective of setting auditing standards
-
In: Milton Usry (Ed.), Pensacola, University of West Florida, FL
-
Arens, A., 1993. An academic's perspective of setting auditing standards, Mary Ball Washington Forum Series in Accounting Education. In: Milton Usry (Ed.), Pensacola, University of West Florida, FL, pp. 36-47.
-
(1993)
Mary Ball Washington Forum Series in Accounting Education
, pp. 36-47
-
-
Arens, A.1
-
25
-
-
84980139522
-
Conflict, cooperation and trust in three power systems
-
Bonoma T. Conflict, cooperation and trust in three power systems. Behavioral Science. 21(4):1976;499-514.
-
(1976)
Behavioral Science
, vol.21
, Issue.4
, pp. 499-514
-
-
Bonoma, T.1
-
26
-
-
0002597374
-
A descriptive analysis of select input bases of the Financial Accounting Standards Board
-
Brown P. A descriptive analysis of select input bases of the Financial Accounting Standards Board. Journal of Accounting Research. 19(1):1981;232-246.
-
(1981)
Journal of Accounting Research
, vol.19
, Issue.1
, pp. 232-246
-
-
Brown, P.1
-
27
-
-
38249009744
-
GAAP as a symbol of legitimacy: New York state's decision to adopt generally accepted accounting principles
-
Carpenter V., Feroz E. GAAP as a symbol of legitimacy: New York state's decision to adopt generally accepted accounting principles. Accounting Organizations and Society. 17(7):1992;613-643.
-
(1992)
Accounting Organizations and Society
, vol.17
, Issue.7
, pp. 613-643
-
-
Carpenter, V.1
Feroz, E.2
-
29
-
-
0003796099
-
-
Commission of Auditors' Responsibilities (CAR), American Institute of Certified Public Accountants, New York
-
Commission of Auditors' Responsibilities (CAR), 1978. Report Conclusions and Recommendations, American Institute of Certified Public Accountants, New York.
-
(1978)
Report Conclusions and Recommendations
-
-
-
30
-
-
0039928780
-
The auditor's report: An analysis of opinion
-
Dillard J., Jensen D. The auditor's report: An analysis of opinion. The Accounting Review. 58(4):1983;787-798.
-
(1983)
The Accounting Review
, vol.58
, Issue.4
, pp. 787-798
-
-
Dillard, J.1
Jensen, D.2
-
32
-
-
0010794306
-
Employers' accounting for pensions
-
Financial Accounting Standards Board (FASB), Financial Accounting Standards Board, Stanford, CT
-
Financial Accounting Standards Board (FASB), 1985. Employers' accounting for pensions. Statement of financial accounting standards no. 87. Financial Accounting Standards Board, Stanford, CT.
-
(1985)
Statement of Financial Accounting Standards No. 87
-
-
-
33
-
-
0039928786
-
Recognition of depreciation by non-for-profit organizations
-
Financial Accounting Standards Board (FASB), Financial Accounting Standards Board, Stanford, CT
-
Financial Accounting Standards Board (FASB), 1987. Recognition of depreciation by non-for-profit organizations. Statement of financial accounting standards no. 93. Financial Accounting Standards Board, Stanford, CT.
-
(1987)
Statement of Financial Accounting Standards No. 93
-
-
-
37
-
-
0039336485
-
The new audit report: An analysis of exposure draft comments
-
Geiger M. The new audit report: An analysis of exposure draft comments. Auditing: A Journal of Practice and Theory. 8(2):1989;40-63.
-
(1989)
Auditing: A Journal of Practice and Theory
, vol.8
, Issue.2
, pp. 40-63
-
-
Geiger, M.1
-
38
-
-
0003424343
-
-
Aldane, Chicago, IL
-
Glaser, B.J., Strauss, A.L., 1967 The Discovery of Grounded Theory: Strategies for Qualitative Research. Aldane, Chicago, IL.
-
(1967)
The Discovery of Grounded Theory: Strategies for Qualitative Research
-
-
Glaser, B.J.1
Strauss, A.L.2
-
39
-
-
0041115757
-
Applicability of FASB statement no. 87
-
Government Accounting Standards Board (GASB), Government Accounting Standards Board, Stanford, CT
-
Government Accounting Standards Board (GASB), 1986. Applicability of FASB statement no. 87. Employers accounting for pensions, to state and local employers, Statement no. 4. Government Accounting Standards Board, Stanford, CT.
-
(1986)
Employers Accounting for Pensions, to State and Local Employers, Statement No. 4
-
-
-
40
-
-
0041115756
-
Applicability of FASB statement no. 93
-
Government Accounting Standards Board (GASB), Government Accounting Standards Board, Stanford, CT
-
Government Accounting Standards Board (GASB), 1988. Applicability of FASB statement no. 93. Recognition of depreciation by not-for-profit organizations, to certain state and local governmental entities, Statement no. 8. Government Accounting Standards Board, Stanford, CT.
-
(1988)
Recognition of Depreciation by Not-for-profit Organizations, to Certain State and Local Governmental Entities, Statement No. 8
-
-
-
42
-
-
31344446335
-
-
Government Finance Officers Association (GFOA), Government Finance Officers Association, Chicago
-
Government Finance Officers Association (GFOA), 1988. Governmental accounting, auditing and financial reporting. Government Finance Officers Association, Chicago.
-
(1988)
Governmental Accounting, Auditing and Financial Reporting
-
-
-
43
-
-
0039336479
-
-
Government Finance Officers Association (GFOA), Government Finance Officers Association, Chicago
-
Government Finance Officers Association (GFOA), 1994. Governmental accounting, auditing and financial reporting. Government Finance Officers Association, Chicago.
-
(1994)
Governmental Accounting, Auditing and Financial Reporting
-
-
-
44
-
-
0010780753
-
Accounting rules and the accounting establishment
-
Haring J. Accounting rules and the accounting establishment. Journal of Business. 52(4):1979;507-514.
-
(1979)
Journal of Business
, vol.52
, Issue.4
, pp. 507-514
-
-
Haring, J.1
-
45
-
-
44949270254
-
Accounting standards-setting in the US: An analysis of power and social exchange
-
Hussein M., Ketz J. Accounting standards-setting in the US: An analysis of power and social exchange. Journal of Accounting and Public Policy. 10(1):1991;59-81.
-
(1991)
Journal of Accounting and Public Policy
, vol.10
, Issue.1
, pp. 59-81
-
-
Hussein, M.1
Ketz, J.2
-
46
-
-
0010200459
-
A study of public comment letters on the auditor's consideration of the going concern issue (SAS 59)
-
In: G.J. Previts, L.M. Parker, O. Johnson (Eds.)
-
Kaplan, S., Pany, K., 1992. A study of public comment letters on the auditor's consideration of the going concern issue (SAS 59). In: G.J. Previts, L.M. Parker, O. Johnson (Eds.), Research in Accounting Regulation, vol. 6. pp. 3-23.
-
(1992)
Research in Accounting Regulation
, vol.6
, pp. 3-23
-
-
Kaplan, S.1
Pany, K.2
-
47
-
-
38249042365
-
Audit technology and preferences for auditing standards
-
Kinney W. Audit technology and preferences for auditing standards. Journal of Accounting and Economics. 8:1986;73-89.
-
(1986)
Journal of Accounting and Economics
, vol.8
, pp. 73-89
-
-
Kinney, W.1
-
48
-
-
0010195805
-
Interview
-
Marsh H. Interview. The Internal Auditor. 45(2):1988;34-39.
-
(1988)
The Internal Auditor
, vol.45
, Issue.2
, pp. 34-39
-
-
Marsh, H.1
-
49
-
-
38149144568
-
Interprofessional struggles over definition: Lawyers, accountants and illegal acts
-
Martens S., McEnroe J. Interprofessional struggles over definition: Lawyers, accountants and illegal acts. Critical Perspectives on Accounting. 2(4):1991;375-384.
-
(1991)
Critical Perspectives on Accounting
, vol.2
, Issue.4
, pp. 375-384
-
-
Martens, S.1
McEnroe, J.2
-
50
-
-
38248999724
-
Positive accounting theory and the obligation for post-retirements benefits
-
Martens S., Stevens K. Positive accounting theory and the obligation for post-retirements benefits. Critical Perspectives on Accounting. 4(3):1993;275-295.
-
(1993)
Critical Perspectives on Accounting
, vol.4
, Issue.3
, pp. 275-295
-
-
Martens, S.1
Stevens, K.2
-
51
-
-
84984095308
-
An analysis of comment integration involving SAS no. 54
-
McEnroe J. An analysis of comment integration involving SAS no. 54. Abacus. 29(2):1993;160-178.
-
(1993)
Abacus
, vol.29
, Issue.2
, pp. 160-178
-
-
McEnroe, J.1
-
53
-
-
0000964916
-
Management preferences over accounting standards: A replication and additional tests
-
McKee A., Bell T., Boatsman J. Management preferences over accounting standards: A replication and additional tests. The Accounting Review. 59(4):1984;647-659.
-
(1984)
The Accounting Review
, vol.59
, Issue.4
, pp. 647-659
-
-
McKee, A.1
Bell, T.2
Boatsman, J.3
-
54
-
-
0000057597
-
Institutionalized organizations: Formal structures, myth and ceremony
-
Meyer J., Rowan B. Institutionalized organizations: Formal structures, myth and ceremony. American Journal of Sociology. 83(2):1977;340-363.
-
(1977)
American Journal of Sociology
, vol.83
, Issue.2
, pp. 340-363
-
-
Meyer, J.1
Rowan, B.2
-
55
-
-
0040521623
-
Moss report says SEC should set accounting/auditing rules: FASBs Armstrong issues rebuttal
-
Moss Report Says SEC Should Set Accounting/Auditing Rules: FASBs Armstrong Issues Rebuttal, 1976. The Journal of Accountancy 142 (6), 27-28.
-
(1976)
The Journal of Accountancy
, vol.142
, Issue.6
, pp. 27-28
-
-
-
59
-
-
0041115745
-
Remodeling the house of GAAP
-
Sauter D. Remodeling the house of GAAP. Journal of Accountancy. 172(1):1991;34-37.
-
(1991)
Journal of Accountancy
, vol.172
, Issue.1
, pp. 34-37
-
-
Sauter, D.1
-
61
-
-
0040521622
-
The future of auditing standard setting
-
The Future of Auditing Standard Setting, 1995. The CPA Journal 65 (2), 12.
-
(1995)
The CPA Journal
, vol.65
, Issue.2
, pp. 12
-
-
-
62
-
-
0039336478
-
The role of the auditor discussed at SEC meeting
-
The Role of the Auditor Discussed at SEC Meeting, 1986. Journal of Accountancy 162 (2), 60-61.
-
(1986)
Journal of Accountancy
, vol.162
, Issue.2
, pp. 60-61
-
-
-
63
-
-
0039229392
-
Accounting method choice in the software industry: Characteristics of Firms selecting early adoption of SFAS no. 86
-
Trombley M. Accounting method choice in the software industry: Characteristics of Firms selecting early adoption of SFAS no. 86. The Accounting Review. 64(3):1989;529-538.
-
(1989)
The Accounting Review
, vol.64
, Issue.3
, pp. 529-538
-
-
Trombley, M.1
-
64
-
-
0040521617
-
-
US Senate, Accounting and Management of the US Senate Committeee on Governmental Operations, 94th Congress, 2nd Session. Government Printing Office, Washington, DC
-
US Senate, 1976. The Accounting Establishment. A staff study prepared by the Subcommittee on Reports, Accounting and Management of the US Senate Committeee on Governmental Operations, 94th Congress, 2nd Session. Government Printing Office, Washington, DC.
-
(1976)
The Accounting Establishment. a Staff Study Prepared by the Subcommittee on Reports
-
-
-
65
-
-
0000674202
-
Towards a positive theory of the determination of accounting Standards
-
Watts R., Zimmerman J. Towards a positive theory of the determination of accounting Standards. The Accounting Review. 53(1):1978;112-134.
-
(1978)
The Accounting Review
, vol.53
, Issue.1
, pp. 112-134
-
-
Watts, R.1
Zimmerman, J.2
-
66
-
-
0039928680
-
A comment on accounting method choice in the software industry
-
Williams P., Frazier K., McKee A. A comment on accounting method choice in the software industry. The Accounting Review. 65(4):1990;946-954.
-
(1990)
The Accounting Review
, vol.65
, Issue.4
, pp. 946-954
-
-
Williams, P.1
Frazier, K.2
McKee, A.3
-
69
-
-
0003588595
-
-
Holt, Rinehart, & Winston, New York
-
Winkler, R., Hayes, W., 1975. Statistics: Probability, Inference and Decision, 2nd ed. Holt, Rinehart, & Winston, New York.
-
(1975)
Statistics: Probability, Inference and Decision, 2nd Ed.
-
-
Winkler, R.1
Hayes, W.2
-
70
-
-
0039336475
-
Letter to the Editor
-
Zeff S. Letter to the Editor. The Auditor's Report. 15(3):1992;13.
-
(1992)
The Auditor's Report
, vol.15
, Issue.3
, pp. 13
-
-
Zeff, S.1
|