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Showing 1 to 19 of 19 for “"certified public accountants"”.
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Perceptions of assurance service services performed by certified public accountants: Accounting education assessment applications
… overall purpose of this study was to examine how Certified Public Accountants (CPAs) perceive the potential use of assurance services to assess quality in accounting education programs. Survey questionnaires were mailed to a random sample of 250 CPAs in the north central Texas area. The …
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Continuing professional education and its impact on the practices and careers of certified public accountants
… education has on the careers or practices of certified public accountants licensed in Louisiana. A researcher designed survey incorporated both Likkert type scale responses and open ended questions. The survey was electronically administered to the membership of the Louisiana Society of …
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Pension Fund Managers, Certified Public Accountants and Actuaries: A Principal -Agent Analysis of Information Provision
This study, in an agency theory context, sheds the light on the relationship between a pension fund administrator and his/her agent(s) and provides the pension administrator rules for using different contracting models in contracting with his/her agents.
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A study of burnout in certified public accountants in the southeast region of the United States
… level, engagement, gender, and burnout levels in certified public accountants in the southeast United States. Two survey instruments were used to administer the questions to participants including Maslach’s Burnout Inventory- General Study (MBI – GS) and Moos’ Work Environment Scale (WES). The MBI …
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A Study of the Continuing Professional Education Interests of the Certified Public Accountants in Central Illinois
Made available in DSpace on 2014-12-12T19:53:56Z (GMT). No. of bitstreams: 1 7616132.pdf: 8705905 bytes, checksum: 43ef58c0228c005a15aa80c50999f023 (MD5) Previous issue date: 1976
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The Implications of The Concepts of Independence and Advocacy in Tax Practice for Certified Public Accountants
Made available in DSpace on 2014-12-09T23:09:42Z (GMT). No. of bitstreams: 1 6910833.pdf: 8034680 bytes, checksum: ed7f298b5cb5a0a3327c99842d5fa122 (MD5) Previous issue date: 1968
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The emergence and development of the accountancy profession in Cyprus: the case of the Institute of Certified Public Accountants of Cyprus (ICPAC)
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 …
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Effectiveness of the complaint-based enforcement system of the AICPA Code of Professional Ethics
The American Institute of Certified Public Accountants (AICPA) is presently considering a proposal to revise the enforcement system of the Code of Professional Ethics from the current complaint-based mechanism to a system based on reviews of practitioners and their work. Inherent within the …
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A Comparison of Selected Questionnaire Data for Current CPA Candidates and of Selected Personal Characteristics for Past CPA Candidates
… continued support of the American Institute of Certified Public Accountants' policy in regard to uniformity of criteria for determining qualifications for admission to the profession. | Candidates for the CPA certificate have been the subject of many studies over the years. Such research efforts …
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Why Companies Are Using the Indirect Method to Report Operating Cash Flows
In 1988, the American Institute of Certified Public Accountants (AICPA) issued SFAS 95 concerning the statement of cash flows. The AICPA Board strongly recommended the use of the direct method to disclose the operating section of the statement. As a result of comments to the Exposure Draft, the …
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The Client Acceptance and Retention Process: How Policies and Procedures Are Developed and Implemented Within Audit Firms
… and auditing standards established by the Public Company Accounting Oversight Board (PCAOB) and American Institute of Certified Public Accountants (AICPA) that are not well defined. As a result, the policies and procedures across firms may differ significantly. These differences arise from …
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Internal Control
… as: the websites of The American Institute of Certified Public Accountants, American Accounting Association Pubs, Researchgate.net, Stanford, Pearson: Higher Education, and so on.
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A comprehensive study of stress on individuals in middle- management positions in public accounting
… suggests that the most stressful positions in a public accounting firm are those of middle management. Given the pivotal role these individuals play in the accounting firm, it is important to gain an understanding of the stressors they encounter and the consequences of those stressors, as well as …
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Analyzing the Financial Condition of Higher Education Institutions Using Financial Ratio Analysis
… financial reports were audited by independent certified public accountants and presented to the Board of Regents of Oklahoma Colleges; and John Minter Associates, Inc., provided the national norms. The set of financial ratios identified provides a means to study a single higher education …
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A conceptual framework for financial reporting in public higher education in Washington, D.C.
… framework for improved financial reporting in public higher education in the District of Columbia. Implementation of major concepts was accomplished through development of an accounting manual for public higher education in the District of Columbia which was consistent with the accounting and …
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A proposed design of a manual of accounting for student activity funds for use in the public schools of Virginia
Extracurricular programs have been a part of the public schools since the early 1800's. By the middle of the twentieth century the number and diversity of extracurricular activities increased appreciably. As school activities have increased the supportive funds necessary to finance these programs …
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Revised manual for student activity accounting for Virginia's public schools
… accounting procedures are carried out in all public school systems throughout the Commonwealth of Virginia. These accounts are created to allow individual educational agencies to deposit, disburse, and account for all funds relating to school activities. In 1954 the original manual for Student …
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The Effects of Auditors' Trust in Client Management on Auditors' Judgments
… decisions. The second study examines whether Certified Public Accountants’ (CPAs) level of moral reasoning affects their decision to trust a client's management and the extent to which to trust them. The results show that CPAs with relatively higher levels of moral reasoning have less trust in …