Showing posts with label research publications. Show all posts
Showing posts with label research publications. Show all posts
Sunday, September 30, 2012

Should Accounting Standards be Principles or Rules?

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In a recently-published article, Sir David Tweedie notes that: “Forty-odd years ago, as a CA apprentice, I didn't have to study a...
Sunday, September 16, 2012

The First Quarter Century of the GASB (1984–2009): A Perspective on Standard Setting

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  The Governmental Accounting Standards Board (GASB) was established in April 1984 as the authoritative accounting standard-setting bo...
Saturday, September 8, 2012

The future of corporate reporting: a review article (2000)

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  In a research article published in 2000, Professor Vivien Beattie noted that: “Significant changes in the corporate external reporti...
Friday, July 6, 2012

Generally Accepted Auditing Standards: Audit Evidence – 1977

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In February 1975, the CICA’s Auditing Standards Committee (AuSC) proposed, subject to comments received following exposure, to publish the ...
Thursday, June 21, 2012

Generally Accepted Auditing Standards: Internal Control – 1976

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In February 1975, the CICA’s Auditing Standards Committee (AuSC) proposed, subject to comments received following exposure, to publish t...
Friday, June 8, 2012

CICA - Good Audit Working Papers: An Audit Technique Study (1970)

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According to the Foreword in a 1970 CICA Audit Technique Study, Gertrude Mulcahy, FCA, Director of Research, states: “The preparation of...
Monday, February 27, 2012

The “Going Concern” Assumption: Accounting and Auditing Implications - 1991

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The “Going Concern” Assumption: Accounting and Auditing Implications was published by the Canadian Institute of Chartered Accountants (CIC...
Monday, February 20, 2012

Information to be included in the Annual Report to Shareholders – 1991 Research Study updated 2008

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In 1991, the Canadian Institute of Chartered Accountants (CICA) published a landmark research study called Information to be included in th...
Wednesday, February 15, 2012

Award for Excellence in Annual Reporting by Crown Corporations

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Annual reporting is an important vehicle for accountability. In 1994, the Office of the Auditor General of Canada (OAG) launched the Award...
Wednesday, February 8, 2012

Generally Accepted Auditing Standards – 1975

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Thirty-seven years ago, in February 1975, the CICA’s Auditing Standards Committee proposed, subject to comments received following exposure,...
Sunday, January 1, 2012

Update on the Social Science Research Network

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The Social Science Research Network (SSRN) has grown substantially during the last 12 months. The SSRN eLibrary currently has 375,000 pa...
Wednesday, November 23, 2011

CICA - Materiality in Auditing: An Audit Technique Study (1965)

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In 1965, the Canadian Institute of Chartered Accountants (CICA) first published Materiality in Auditing: An Audit Technique Study . The For...
Wednesday, November 16, 2011

A Brief History of the Evolution of Accounting and Auditing Standards in Canada

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Prior to 1951, the  Canadian Institute of Chartered Accountants (CICA) was known as the Dominion Association of Chartered Accountants (DACA...
Tuesday, October 11, 2011

Comparing Thoughts on Professional Judgment - 1937 and 1988

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“Proficiency in accounting work is largely a matter of experience and judgment; the underlying theory of the science is not particularly pro...
Tuesday, September 27, 2011

Use and Meaning of "Market" in Inventory Valuation - A CICA Research Study 1963

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In January 1963, the Canadian Institute of Chartered Accountants (CICA) published the first in a long series of Research Studies. Prepared b...
Monday, September 19, 2011

Approaches to Dealing with Risk and Uncertainty - 1990 CICA Research Report

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The 1990 CICA Research Report, Approaches to Dealing with Risk and Uncertainty , was prepared by J.E. Boritz, PhD, FCA. He was assisted by a...
Tuesday, September 6, 2011

A Future for the Accountancy Profession: The Quest for Closure and Integration, 1957-1970

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In October 2001, the Institute of Chartered Accountants of Scotland (ICAS) published A Future for the Accountancy Profession: The Quest fo...
Tuesday, August 30, 2011

Meeting the Challenge of Change – Report of the CICA Long-Range Strategic Planning Committee (1986)

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A 1986 report by the Canadian Institute of Chartered Accountants (CICA) states (on page 5): “The Canadian CA profession - like the accountin...
Tuesday, August 23, 2011

CICA Task Force on Standard Setting - Final Report 1998

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The Final Report of the CICA Task Force on Standard Setting (TFOSS) was issued in May 1998. It represented the culmination of almost two ye...
Wednesday, August 10, 2011

Strategic Crossroads for the CA Profession

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The Report of the Task Force on Strategic Planning was completed in July 2004 and subsequently endorsed by each of the governing bodies of t...