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Research on Professional Responsibility and Ethics in Accounting

Research on Professional Responsibility and Ethics in Accounting Author Cynthia Jeffrey
ISBN-10 9781787549739
Release 2018-04-13
Pages 209
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Research on Professional Responsibility and Ethics in Accounting is devoted to publishing high-quality research and cases that focus on the professional responsibilities of accountants and how they deal with the ethical issues they face.



Advances in International Accounting

Advances in International Accounting Author J. Timothy Sale
ISBN-10 9780762313990
Release 2007
Pages 308
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Advances in International Accounting is a refereed, academic research annual, that is devoted to publishing articles about advancements in the development of accounting and its related disciplines from an international perspective. This serial examines how these developments affect the financial reporting and disclosure practices, taxation, management accounting practices, and auditing of multinational corporations, as well as their effect on the education of professional accountants worldwide. Advances in International Accounting welcomes traditional and alternative approaches, including theoretical research, empirical research, applied research, and cross-cultural studies. Advances in International Accounting is now available online at ScienceDirect — full-text online of volumes 14 onwards.



Auditing Trust and Governance

Auditing  Trust and Governance Author Reiner Quick
ISBN-10 9781134060238
Release 2007-10-17
Pages 304
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The reputation of corporate reporting has been in crisis. Trust in the process of financial accounting and auditing has been undermined by a series of high profile scandals involving major corporations, including Enron, Parmalat, Ahold, and Worldcom. In response, regulators and practitioners world-wide have put forward a series of initiatives to repair the damage and restore faith in corporate governance. In this important book, the European Auditing Research Network analyzes how that response has developed in Europe, with particular emphasis on the field of auditing. Leading international academics review how regulation has been revised in specific European countries to help restore confidence in the contribution of auditing to corporate governance. Various themes are explored, including the growing trend of internationalization in regulation, ethics and auditing, professional liability, and professional education. Auditing, Trust and Governance is an invaluable volume for students, researchers and professionals working in the fields of auditing, accountancy and corporate governance, and provides a useful basis for further research on the effects of the increased regulation.



Contemporary Issues in Accounting Regulation

Contemporary Issues in Accounting Regulation Author Stuart McLeay
ISBN-10 9781461545897
Release 2012-12-06
Pages 211
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Contemporary Issues in Accounting Regulation looks at accounting regulation in a different way. The opening chapters explore the tension between the power of the state and the forces of the market, and other aspects of the political dimension to accounting regulation. The book also examines the process of setting accounting standards, highlighting the crucial role of standard setters in assessing the level of public support for an issue in the face of opposing positions taken by powerful interest groups. In addition, the book provides an introduction to the theoretical framework of accounting regulation, looking at choices between controversial accounting methods and at markets that are characterized by asymmetry of information and beliefs. The final chapters of the book are concerned with creative accounting, deregulation of financial reporting by smaller companies, and the link between price regulation and accounting policy choices.



Advances in International Accounting

Advances in International Accounting Author J. Timothy Sale
ISBN-10 0762312351
Release 2005
Pages 278
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Advances in International Accounting is a refereed, academic research annual, that is devoted to publishing articles about advancements in the development of accounting and its related disciplines from an international perspective. This serial examines how these developments affect the financial reporting and disclosure practices, taxation, management accounting practices, and auditing of multinational corporations, as well as their effect on the education of professional accountants worldwide. Advances in International Accounting welcomes traditional and alternative approaches, including theoretical research, empirical research, applied research, and cross-cultural studies.



Accounting for Biological Assets

Accounting for Biological Assets Author Rute Gonçalves
ISBN-10 9781351246804
Release 2017-10-16
Pages 108
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This book explores accounting for biological assets under IAS 41 – Agriculture, and explains the recent adjustments introduced by the IASB which allow firms to choose between cost or revaluation models concerning mature bearer plants. Identifying the firm and country-level drivers that inform the disclosure and measurement practices of biological assets, this concise guide examines the value relevance of measuring those assets at fair value. It also analyses how firm and country-level drivers explain the differences in the disclosure level and practices used to measure biological assets under IAS 41. Finally, it evaluates whether there is a difference in the relevance of biological assets among the listed firms with high and low disclosure levels on biological assets. Based on a major international study of a wide selection of firms and country-level drivers, this book is vital for standard setters, stakeholders, students, accountants and auditors who need to understand disclosure and measurement practices of biological assets under IAS 41.



Research Standard Setting and Global Financial Reporting

Research  Standard Setting  and Global Financial Reporting Author Mary E. Barth
ISBN-10 9781601980083
Release 2007
Pages 99
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Research, Standard Setting, and Global Financial Reporting aids researchers in conducting research relevant to global financial reporting issues, particularly those of interest to financial reporting standard setters. Research, Standard Setting, and Global Financial Reporting: .describes the relation between research and standard-setting issues .explains how a variety of research designs can be used to address questions motivated by standard-setting issues, including valuation research and event studies. .offers examples of research addressing a specific global standard-setting issue - use of fair value in measuring accounting amounts .offers further opportunities for future research on specific standard-setting topics by providing motivating questions relating to the major topics on the agendas of the FASB and IASB. .explains how the IASB aims to achieve its mission of developing a single set of high quality accounting standards that are accepted worldwide. .summarizes extant evidence on the relative quality of accounting amounts across global standard-setting regimes and whether global financial reporting is achievable or even desirable. Research, Standard Setting, and Global Financial Reporting examines opportunities for future research on issues related to globalization of financial reporting by identifying motivating questions that are potentially avenues for future research."



Research Methods in Accounting

Research Methods in Accounting Author Malcolm Smith
ISBN-10 9781526415752
Release 2017-05-15
Pages 296
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Designed specifically for accounting students and researchers, Research Methods in Accounting is a unique text used by over 10,000 students that provides a thorough understanding of the research process. Using practical and real life examples from industry, it outlines the relevant methods that can be applied and offers a dedicated chapter on publishing your research. New to this edition: New examples and updated content on the use of archival methods and accounting processes A new section on mixed methods research Expanded coverage of structural equation modelling and partial least-squares analysis Further discussion on the topic of theoretical foundations when choosing between research methods Suitable for students at advanced undergraduate and postgraduate levels, as well as accounting research practitioners.



Accounting Theory

Accounting Theory Author Harry I. Wolk
ISBN-10 9781412953450
Release 2008
Pages 678
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Like its previous editions, the Seventh Edition of Accounting Theory presents complex materials in a clear and understandable manner. Incorporating the latest accounting standards and presenting the most up-to-date accounting theory from the top academic journals in accounting and finance throughout the world, this book comprehensibly presents both the theoretical structure of accounting theory as well as the politics of the standard-setting process, which often opposes the theoretical structure. Key Features: - A reorganized table of contents with a thoroughly revised chapter on International Accounting (Chapter 10) - Discussion of the conceptual framework of the IASB (Chapter 7) - An emphasis on principles-based standards as opposed to rules-based standards - More theoretical issues are related to real world examples coming from the popular news media. - New questions, cases, problems, and writing assignments--many from corporate annual reports. - An Instructor's Resource CD includes answers to end-of-chapter materials, chapter summaries, test banks, and PowerPoint slides.



Financial Statement Analysis and the Prediction of Financial Distress

Financial Statement Analysis and the Prediction of Financial Distress Author William H. Beaver
ISBN-10 9781601984241
Release 2011
Pages 79
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Financial Statement Analysis and the Prediction of Financial Distress discusses the evolution of three main streams within the financial distress prediction literature: the set of dependent and explanatory variables used, the statistical methods of estimation, and the modeling of financial distress. Section 1 discusses concepts of financial distress. Section 2 discusses theories regarding the use of financial ratios as predictors of financial distress. Section 3 contains a brief review of the literature. Section 4 discusses the use of market price-based models of financial distress. Section 5 develops the statistical methods for empirical estimation of the probability of financial distress. Section 6 discusses the major empirical findings with respect to prediction of financial distress. Section 7 briefly summarizes some of the more relevant literature with respect to bond ratings. Section 8 presents some suggestions for future research and Section 9 presents concluding remarks.



Experimental Research in Financial Reporting

Experimental Research in Financial Reporting Author Robert Bloomfield
ISBN-10 9781601982148
Release 2009
Pages 89
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Experimental Research in Financial Reporting examines the use of virtual worlds as next-generation laboratories that can help experimental researchers implement features of complex institutions that are not feasible in traditional laboratory settings. This new technology, originally developed for online computer games, lends itself very well to complex economic settings with large numbers of agents interacting through complex institutions for long periods of time. These virtual worlds provide the opportunity to construct settings whose complexity approaches those that accounting researchers wish to study. Since the settings are virtual, researchers can use experimental methods to control and manipulate institutional features (like accounting regulations) and environmental features (such as industry forces) to allow clear causal inferences with limited reliance on econometrics.



Financial Reporting and Global Capital Markets

Financial Reporting and Global Capital Markets Author Kees Camfferman
ISBN-10 9780199296293
Release 2007-03-08
Pages 676
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A detailed and scholarly historical study of the International Accounting Standards Committee (IASC), which prepared the way for the International Accounting Standards Board (IASB). The IASB holds the dominant influence over the financial reporting of thousands of listed companies in the European Union as well as in many other countries.



The New Global Rulers

The New Global Rulers Author Tim Büthe
ISBN-10 1400838797
Release 2011-02-28
Pages 320
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Over the past two decades, governments have delegated extensive regulatory authority to international private-sector organizations. This internationalization and privatization of rule making has been motivated not only by the economic benefits of common rules for global markets, but also by the realization that government regulators often lack the expertise and resources to deal with increasingly complex and urgent regulatory tasks. The New Global Rulers examines who writes the rules in international private organizations, as well as who wins, who loses--and why. Tim Büthe and Walter Mattli examine three powerful global private regulators: the International Accounting Standards Board, which develops financial reporting rules used by corporations in more than a hundred countries; and the International Organization for Standardization and the International Electrotechnical Commission, which account for 85 percent of all international product standards. Büthe and Mattli offer both a new framework for understanding global private regulation and detailed empirical analyses of such regulation based on multi-country, multi-industry business surveys. They find that global rule making by technical experts is highly political, and that even though rule making has shifted to the international level, domestic institutions remain crucial. Influence in this form of global private governance is not a function of the economic power of states, but of the ability of domestic standard-setters to provide timely information and speak with a single voice. Büthe and Mattli show how domestic institutions' abilities differ, particularly between the two main standardization players, the United States and Europe.



Bridging the Gap Between Academic Accounting Research and Professional Practice

Bridging the Gap Between Academic Accounting Research and Professional Practice Author Elaine Evans
ISBN-10 1921245859
Release 2011
Pages 127
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Bridging the Gap Between Academic Accounting Research and Professional Practice has been writing in one form or another for most of life. You can find so many inspiration from Bridging the Gap Between Academic Accounting Research and Professional Practice also informative, and entertaining. Click DOWNLOAD or Read Online button to get full Bridging the Gap Between Academic Accounting Research and Professional Practice book for free.



Accounting for Income Taxes

Accounting for Income Taxes Author John R. Graham
ISBN-10 1601986122
Release 2012-11-09
Pages 176
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Accounting for Income Taxes is the most comprehensive review of AFIT research. It is designed both to introduce new scholars to this field and to encourage active researchers to expand frontiers related to accounting for income taxes. Accounting for Income Taxes includes both a primer about the rules governing AFIT (Sections 3-4) and a review of the scholarly studies in the field (Sections 5-8). The primer uses accessible examples and clear language to express essential AFIT rules and institutional features. Section 3 reviews the basic rules and institutional details governing AFIT. Section 4 discusses ways that researchers, policymakers, and other interested parties can use the tax information in financial statements to better approximate information in the tax return. The second half of the monograph reviews the extant scholarly studies by splitting the research literature into four topics: earnings management, the association between book-tax differences and earnings characteristics, the equity market pricing of information in the tax accounts, and book-tax conformity. Section 5 focuses on the use of the tax accounts to manage earnings through the valuation allowance, the income tax contingency, and permanently reinvested foreign earnings. Section 6 discusses the association between book-tax differences and earnings characteristics, namely earnings growth and earnings persistence. Section 7 explores how tax information is reflected in share prices. Section 8 reviews the increased alignment of accounting for book purposes and tax purposes. The remainder of the paper focuses on topics of general interest in the economics and econometric literatures. Section 9 highlights some issues of general importance including a theoretical framework to interpret and guide empirical AFIT studies, the disaggregated components of book-tax differences and research opportunities as the U.S. moves toward International Financial Reporting Standards (IFRS). Section 10 discusses econometric weaknesses that are common in AFIT research and proposes ways to mitigate their deleterious effects.



Corporate Revival

Corporate Revival Author Marc Lambrecht
ISBN-10 PSU:000014702051
Release 1988
Pages 237
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Corporate Revival has been writing in one form or another for most of life. You can find so many inspiration from Corporate Revival also informative, and entertaining. Click DOWNLOAD or Read Online button to get full Corporate Revival book for free.



Accounting and Business Economics

Accounting and Business Economics Author Yuri Biondi
ISBN-10 9781136209000
Release 2013-04-02
Pages 536
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The recent financial crisis has sparked debates surrounding the nature and role of accounting in informing capital markets and regulatory bodies about the financial performance and position of a firm. These debates have drawn attention to the broader implications of accounting for the economy and society. Accounting and Business Economics brings together leading international scholars to examine the current state of accounting theory and its fundamental connection with the economics and finance of firms, viewing the business entity from not only accounting, but also national, economic, social, political, juridical, anthropological, and moral points of view.