Contemporary Accounting Research Special Education Research Issue 1994
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Two Hundred Years of Accounting Research
Author | : Richard Mattessich |
Publisher | : Routledge |
Total Pages | : 640 |
Release | : 2007-11-15 |
Genre | : Business & Economics |
ISBN | : 1135980586 |
This is the first and only book to offer a comprehensive survey of accounting research on a broad international scale for the last two centuries. Its main emphasis is on accounting research in the English, German, Italian, French and Spanish language areas; it also contains chapters dealing with research in Finland, the Netherlands, Scand
The Routledge Companion to Accounting Education
Author | : Richard M.S. Wilson |
Publisher | : Routledge |
Total Pages | : 799 |
Release | : 2014-04-29 |
Genre | : Business & Economics |
ISBN | : 1134511515 |
Many enquiries into the state of accounting education/training, undertaken in several countries over the past 40 years, have warned that it must change if it is to be made more relevant to students, to the accounting profession, and to stakeholders in the wider community. This book’s over-riding aim is to provide a comprehensive and authoritative source of reference which defines the domain of accounting education/training, and which provides a critical overview of the state of this domain (including emerging and cutting edge issues) as a foundation for facilitating improved accounting education/training scholarship and research in order to enhance the educational base of accounting practice. The Routledge Companion to Accounting Education highlights the key drivers of change - whether in the field of practice on the one hand (e.g. increased regulation, globalisation, risk, and complexity), or from developments in the academy on the other (e.g. pressures to embed technology within the classroom, or to meet accreditation criteria) on the other. Thirty chapters, written by leading scholars from around the world, are grouped into seven themed sections which focus on different facets of their respective themes – including student, curriculum, pedagogic, and assessment considerations.
Bank Regulation
Author | : Anna-Karin Stockenstrand |
Publisher | : Taylor & Francis |
Total Pages | : 393 |
Release | : 2017-01-20 |
Genre | : Business & Economics |
ISBN | : 1317190688 |
Bank Regulation: Effects on Strategy, Financial Accounting and Management Control discusses and problematizes how regulation is affecting bank strategies as well as their financial accounting and management control systems. Following a period of bank de-regulation, the new millennium brought a drastic change, with many new regulations. Some of these are the result of the financial crisis of 2008-2009. Other regulations, such as the introduction in 2005 of International Financial Reporting Standards (IFRS) for quoted companies in the EU, can be related to the introduction of a new global accounting regime. It is evident from annual reports of banks that the number of new regulations in recent years is high and that they cover many different functional areas. The objectives of these regulations are also ambitious; to improve governance and control, contributing to a high level of financial stability for banks. These objectives are obviously of great concern for an industry that directly and indirectly affects the financial situation not only of individuals and organizations but also nation states. Considering the importance of banks in society, it is of little surprise that the attention of both scholars and practitioners has been directed towards how banks comply with new regulations and if the intended objectives of the regulations are met. This book will be of great value to all those interested in financial stability matters (practitioners, policy-makers, students, academics), as well as to accounting and finance scholars.
Comparative Study of Professional Accountants Judgements
Author | : Christopher Patel |
Publisher | : Emerald Group Publishing |
Total Pages | : 229 |
Release | : 2006-04-21 |
Genre | : Philosophy |
ISBN | : 0762310626 |
Provides an empirical examination of cultural influences on judgments of professional accountants from Australia, India and Malaysia in relation to a number of ethical issues in accounting including auditor-client conflict resolution, whistle blowing as an internal control mechanism and social desirability response bias.
The Current State of Business Disciplines: Accounting
Author | : Shri Bhagwan Dahiya |
Publisher | : |
Total Pages | : 408 |
Release | : 2000 |
Genre | : Accounting |
ISBN | : |
Early Childhood Educational Research
Author | : Carol Aubrey |
Publisher | : Routledge |
Total Pages | : 257 |
Release | : 2005-12 |
Genre | : Education |
ISBN | : 1135711437 |
This work focuses on the field of early years research. It argues that the educational research community has blossomed in the UK in recent years, with the growth of higher degrees and practitioner research within this area.
The Economics of Audit Quality
Author | : Benito Arrunada |
Publisher | : Springer Science & Business Media |
Total Pages | : 203 |
Release | : 2013-11-11 |
Genre | : Business & Economics |
ISBN | : 1475767285 |
This book focuses on market mechanisms which protect quality in the provision of audit services. The role of public regulation is thus situated in the context defmed by the presence of these safeguard mechanisms. The book aims to contribute to a better understanding of these market mechanisms, which helps in defining the con tent of rules and the function of regulatory bodies in facilitating and strengthening the protective operation of the market. An analysis at a more general level is provided in the three chapters making up Part 1. In the four chapters of Part 2, on the other hand, this analysis is applied to a particular problem to determine how those non-audit services often provided by auditors to their audit clients should be regulated. Finally, Chapter 8 contains a summary of the analysis and conclusions of the work. The conclusion with regard to non-audit services is that their provision generates beneficial effects in terms of costs, technical competence, professional judgment and competition and, moreover, need not prejudice auditor independence or the quality of these services. This as sessment leads, in the normative sphere, to recommending a legislative policy aimed at facilitating the development and use of safeguards provided by the free action of market forces. Regulation should thus aim to enable the parties-audit firms, self-regulatory bodies and audit clients-to discover through competitive market interaction both the most efficient mix of services and the corresponding quality safeguards, adjusting for the costs and benefits of each possibility.
Creative Accounting, Fraud and International Accounting Scandals
Author | : Michael J. Jones |
Publisher | : John Wiley & Sons |
Total Pages | : 581 |
Release | : 2011-11-01 |
Genre | : Business & Economics |
ISBN | : 1119978629 |
Business scandals are always with us from the South Sea Bubble to Enron and Parmalat. As accounting forms a central element of any business success or failure, the role of accounting is crucial in understanding business scandals. This book aims to explore the role of accounting, particularly creative accounting and fraud, in business scandals. The book is divided into three parts. In Part A the background and context of creative accounting and fraud is explored. Part B looks at a series of international accounting scandals and Part C draws some themes and implications from the country studies.