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25 results on '"Kintzele, Philip L."'

2. Audit committees in corporate annual reports

Author

Kwiatkowski, Vernon E., Kintzele, Marilyn R., and Kintzele, Philip L.

Subjects
United States. Securities and Exchange Commission -- Laws, regulations and rules -- Management, Arthur Andersen L.L.P. -- Management, Audit committees -- Laws, regulations and rules, Accounting firms -- Management -- Laws, regulations and rules, Government regulation, Company business management, Humanities, Science and technology, National Association of Securities Dealers Inc. -- Management, Independence Standards Board -- Management
Abstract

Events during 2001 and 2002, such as the bankruptcies of WorldCom and Enron and the criminal conviction of one of the 'big five' accounting firms, Arthur Andersen, have exposed severe [...]

Published
2003

3. Audit committees and internal auditors: their roles in financial reporting today

Author

Kintzele, Philip L., Arndt, Terry L., Kintzele, Marilyn R., and Kwiatkowski, Vernon E.

Subjects
Audit committees -- Powers and duties, Audit committees -- Forecasts and trends, Auditors -- Practice, Auditors -- Forecasts and trends, Business enterprises -- Surveys, Business reports -- Practice, Business reports -- Forecasts and trends, Market trend/market analysis, Banking, finance and accounting industries, Business, Economics
Published
2008

4. Goodwill: accounting and financial reporting issues

Author

Kintzele, Marilyn, Kintzele, Philip L., and Kwiatkowski, Vernon E.

Subjects
Goodwill (Business) -- Accounting and auditing, Accounting -- Standards, Corporations -- Accounting and auditing, Banking, finance and accounting industries, Business, Economics
Abstract

The implications of the Statement of Financial Accounting Standards (FAS) No.142 Goodwill and Other Intangible Assets are discussed. The standard governs the way corporations report and account the goodwill in their financial statements.

Published
2005

5. How compensation levels of accounting educators and practitioners compare

Author

Damitio, James W., Schmidgall, Raymond S., and Kintzele, Philip L.

Subjects
Accounting teachers -- Compensation and benefits, Accountants -- Compensation and benefits, Income -- Analysis, Banking, finance and accounting industries, Business, Economics
Abstract

The average salaries, royalties, honoraria, consulting fees and other earnings of accounting educators was compared with the average compensation received by accounting practitioners. The results showed that salaries earned by accounting educators are almost as equal to those of their practicing counterparts, whether in the public or private sectors. Accounting educators also have opportunities to earn extra income in the form of honoraria, royalties and consulting fees.

Published
1996

6. Environmental liabilities disclosed in corporate annual reports

Author

Kintzele, Marilyn R., Kintzele, Philip L., and Kwiatkowski, Vernon E.

Subjects
Environmental auditing -- Research, Disclosure statements (Accounting) -- Research, Corporation reports -- Evaluation, Liability for environmental damages -- Reports, Environmental law -- Compliance costs, Banking, finance and accounting industries, Business, Economics
Abstract

An examination of 98 corporate annual reports shows variations in the type of information and degree of detail provided ranging from a general discussion of environmental liabilities to a detailed discussion of environmental issues and costs involved. Companies have encountered problems in the reporting of costs due to uncertainty in estimating the costs connected with contaminated sites. Although the incurred costs were substantial, these are not reckoned to have adverse material impact on the company. Future disclosures should contain additional information aside from those required by the SEC and by generally accepted accounting principles.

Published
1994

7. Reporting on internal control in annual reports

Author

Kintzele, Marilyn R., Kintzele, Philip L., and Kwiatkowski, Vernon E.

Subjects
Internal auditing -- Reports, Corporation reports -- Evaluation, Banking, finance and accounting industries, Business, Economics
Abstract

The recommendations made by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) regarding internal controls in annual reports reveal the evolution in management reporting. These recommendations are discussed along with the changes effected on management reporting and audit committe reporting. The COSO report suggests that corporate management reports should only cover internal controls. However, other items may be included in separate sections of the management report.

Published
1993

8. Cash flow statements: are improved reporting methods needed?

Author

Kintzele, Philip L. and Kwiatkowski, Vernon E.

Subjects
Cash flow -- Reports, Corporation reports -- Analysis, Accounting -- Standards, Financial statements -- Analysis, Banking, finance and accounting industries, Business
Published
1991

9. Advanced Accounting

Author

Kintzele, Philip L.

Subjects
Advanced Accounting, 6th ed. (Book), Books -- Book reviews, Banking, finance and accounting industries, Business, Education, Social sciences
Abstract

JOE BEN HOYLE, THOMAS F. SCHAEFER, and TIMOTHY S. DOUPNIK, Advanced Accounting, Sixth Edition (New York, NY: McGraw-Hill/Irwin, 2001, pp. xxiii, 903). The authors' sixth edition contains the traditional topics [...]

Published
2002

10. Discretionary reporting and compliance: management discussion and analysis

Author

Bagby, John W., Kintzele, Marilyn R., and Kintzele, Philip L.

Subjects
United States. Securities and Exchange Commission -- Laws, regulations and rules, Liabilities (Accounting) -- Laws, regulations and rules, Disclosure statements (Accounting) -- Research, Business, Business, regional
Published
1986

13. Book Reviews: Financial Reporting & Analysis ; Principles of Accounting ; Advanced Accounting ; Financial and Managerial Accounting ; Advanced Financial Accounting ; Cost Management: A Strategic Emphasis ; Advanced Accounting ; Financial Accounting ; Management Accounting ; Auditing and Assurance Services ; Electronic Commerce

Author

Owsen, Dwight, primary, Goedde, Harold, additional, Kintzele, Philip L., additional, Pointer, Martha M., additional, Stephens, Ray G., additional, Sisaye, Seleshi, additional, Karim, Khondkar E., additional, Fowler, M. Lou, additional, VanZante, Neal R., additional, Bierstaker, James L., additional, and Reitenga, Austin, additional

Published
2002
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14. Cash flow statements for state and local governments: a one-year report

Author

Kintzele, Philip L. and Kwiatkowski, Vernon E.

Subjects
Cash flow -- Reports, Financial statements -- Standards, Local government -- Accounting and auditing, State government -- Accounting and auditing, Banking, finance and accounting industries, Business, Governmental Accounting Standards Board -- Standards
Published
1991

15. Implementing SFAS 95, Statement of Cash Flows

Author

Block, Diane M. and Kintzele, Philip L.

Subjects
Cash flow -- Accounting and auditing -- Analysis, Accounting -- Standards -- Analysis, Disclosure statements (Accounting) -- Analysis, Banking, finance and accounting industries, Business, Accounting and auditing, Standards, Analysis
Abstract

The FASB issued SFAS 95, Statement of Cash Flows, in November, 1987. The primary purpose of SFAS 95 is to achieve better comparability in disclosure of information relating to cash [...]

Published
1990

16. INTEGRATING ABC AND ABM AT DOW CHEMICAL.

Author

Damitio, James W., Hayes, Gary W., and Kintzele, Philip L.

Subjects
ACTIVITY-based costing, COST accounting, MANAGEMENT, INDUSTRIAL management
Abstract

Deals with the integration of the activity-based costing (ABC) and activity-based management (ABM) process at Dow Chemical Co. Comparison between ABC and ABM; Key attributes of value-based management; Benefits and challenges of ABC and ABM at Dow Chemical.

Published
2000

17. Management Discussion and Analysis: Discretionary Disclosures and The Business Segment.

Author

Bagby, John W. and Kintzele, Philip L.

Subjects
INDUSTRIAL surveys, CORPORATION reports, FINANCIAL disclosure, DISCLOSURE, PRICE inflation, LINE of business reporting
Abstract

This article focuses on a survey of the management discussion and analysis (MD&A) coverage in 1984 annual reports representing a broad cross-section of industries. The 100 corporations were selected from the Standard and Poor's industry classification. Twenty corporations were selected from each of the following four groups: food and beverages, autos--auto parts, utilities, and oil. Only a few companies actually stated whether their liquidity was increasing or decreasing. The highest rate of disclosure came in the utility industry with 18 of the 20 firms discussing the purpose of their commitments and 17 of them discussing the source of the funds for the commitments. All but 14 companies discussed significant components of revenue and expense. Trends for sales or revenue from continuing operations were discussed by 78 companies and 75 companies disclosed events causing change in the relationship between cost and revenue. While only 11 companies discussed the inflation issue in the MD&A section of the annual report, 43 companies disclosed the effects of inflation in notes and 55 companies disclosed the inflation information in schedules. Only 60 of the annual reports surveyed made disclosures of segmental information in the management discussion and analysis section of their annual reports. Sixteen companies made no disclosures regarding segments because they regarded themselves as unitary.

Published
1987

18. What People Are Writing About

Author

Flanagan, Wesley E., London, Terry E., Kintzele, Philip L., Scheiner, James H., Smith, William Robert, Flanagan, Wesley E., London, Terry E., Kintzele, Philip L., Scheiner, James H., and Smith, William Robert

Abstract

1

19. What People Are Writing About

Author

Flanagan, Wesley E., London, Terry E., Kintzele, Philip L., Scheiner, James H., Smith, William Robert, Flanagan, Wesley E., London, Terry E., Kintzele, Philip L., Scheiner, James H., and Smith, William Robert

Abstract

1

23. What People Are Writing About

Author

Flanagan, Wesley E., London, Terry E., Kintzele, Philip L., Scheiner, James H., Smith, William Robert, Flanagan, Wesley E., London, Terry E., Kintzele, Philip L., Scheiner, James H., and Smith, William Robert

Abstract

1

24. Disclosure of postemployment benefits

Author

Cron, William R., Kintzele, Marilyn R., and Kintzele, Philip L.

Subjects
Retirement benefits -- Accounting and auditing, Disclosure statements (Accounting) -- Standards, Compensation management -- Surveys, Banking, finance and accounting industries, Business
Published
1988

25. Advanced Accounting, Sixth Edition.

Author

Kintzele, Philip L.

Subjects
ACCOUNTING, NONFICTION
Abstract

Reviews the book "Advanced Accounting," 6th ed., by Joe Ben Hoyle, Thomas F. Schaefer, and Timothy S. Doupnik.

Published
2002

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