Results 211 to 220 of about 653 (260)
Some of the next articles are maybe not open access.
Institutionalization and structuring of certified public accountants
Journal of Management History, 1998The effects of institutionalization and structuring in the public accounting profession are considered in relation to the development of education and experience requirements for the profession. The goal is to explain the development of education and experience requirements for public accountants from a broader perspective and improve our understanding
Philip H. Siegel, John T. Rigsby
openaire +1 more source
WHAT IS A CERTIFIED PUBLIC ACCOUNTANT?
The Accounting Review, 1951Abstract Any person who has served as a member of a state board of public accountancy can attest that an appalling number of people engaged in business do not distinguish any difference between a public accountant and a certified public accountant.
openaire +1 more source
Professional Responsibility of Certified Public Accountants.
The Accounting Review, 1971Abstract Reviews the book "Professional Responsibility of Certified Public Accountants," by Alan R. Cerf.
Roy E. Baker, Robert R. Sterling
openaire +1 more source
Writing and the certified public accountant
Journal of Accounting Education, 1987Abstract This paper presents the results of an empirical research study designed to determine the place of writing education in the accounting curriculum. A survey instrument containing 18 substantive questions was utilized. The questions were directed to three areas: (1) What are the writing requirements encountered by those who become CPAs?
openaire +1 more source
Responsibilities of Certified Public Accountants and of the Board
2004Arthur Andersen, the former auditor of Enron and so many other companies in judicial trouble, said the fall-out from the company’s demise had created opportunities, as well as difficulties.1 This was a curious statement contradicting what the market thought about the auditors’ responsibilities. The same day that Andersen made that statement, February 6,
openaire +1 more source
Internet and Certified Public Accountant
2010This article examines the Internet's potential for the accounting profession in Tunisia. It focuses on the usefulness of the Internet in the internal management of accounting firms and its impact in the creation of high added value services. This study reveals that accounting firms lightly use the Internet tool compared to professional accountants of ...
openaire +1 more source
Globalized accounting profession and the U.S. certified public accountancy
Journal of Accounting, Business and Finance ResearchGlobalization has affected the accounting profession most throughout the world. In today’s environment, many international accountants have recently become Chartered Accountants (CA) of the United Kingdom or Certified Public Accountants of the United States and Territories, even though they do not live in those countries.
openaire +1 more source
A TRAINING PROGRAM FOR THE CERTIFIED PUBLIC ACCOUNTANT'S STAFF.
The Accounting Review, 1947Abstract The article focuses on the usefulness of training programs for the public accountants staff. During the period of the world wars both the armed forces and industry made extensive use of special training programs to meet the challenge of new demands and to solve the problems created by the sudden loss of experienced employees.
openaire +1 more source