Earnings Management

Earnings Management
Author: Joshua Ronen
Publisher: Springer Science & Business Media
Total Pages: 587
Release: 2008-08-06
Genre: Business & Economics
ISBN: 0387257713

This book is a study of earnings management, aimed at scholars and professionals in accounting, finance, economics, and law. The authors address research questions including: Why are earnings so important that firms feel compelled to manipulate them? What set of circumstances will induce earnings management? How will the interaction among management, boards of directors, investors, employees, suppliers, customers and regulators affect earnings management? How to design empirical research addressing earnings management? What are the limitations and strengths of current empirical models?

Auditing and Assurance Services + MyAccountingLab Access Code: Includes Pearson EText

Auditing and Assurance Services + MyAccountingLab Access Code: Includes Pearson EText
Author: Alvin A. Arens
Publisher: Prentice Hall
Total Pages: 872
Release: 2012-06-22
Genre: Business & Economics
ISBN: 9780133081602

ALERT: Before you purchase, check with your instructor or review your course syllabus to ensure that you select the correct ISBN. Several versions of Pearson's MyLab & Mastering products exist for each title, including customized versions for individual schools, and registrations are not transferable. In addition, you may need a CourseID, provided by your instructor, to register for and use Pearson's MyLab & Mastering products. Packages Access codes for Pearson's MyLab & Mastering products may not be included when purchasing or renting from companies other than Pearson; check with the seller before completing your purchase. Used or rental books If you rent or purchase a used book with an access code, the access code may have been redeemed previously and you may have to purchase a new access code. Access codes Access codes that are purchased from sellers other than Pearson carry a higher risk of being either the wrong ISBN or a previously redeemed code. Check with the seller prior to purchase. -- An integrated and current approach to auditing. Auditing and Assurance Services: An Integrated Approach presents an integrated concepts approach that shows readers the auditing process from start to finish. This text prepares readers for real-world audit decision making by using illustrative examples of key audit decisions, with an emphasis on audit planning, risk assessment processes and collecting and evaluating evidence in response to risks. The fourteenth edition includes coverage of PCAOB Auditing Standards up through AS 15 (the PCAOB's Risk Assessment Standards) , new standards related to auditor responsibilities related to supplementary information included in financial statements (SAS Nos. 119 and 120), and the most up-to-date content in the dynamic auditing environment.

Handbook of Test Development

Handbook of Test Development
Author: Suzanne Lane
Publisher: Routledge
Total Pages: 676
Release: 2015-10-08
Genre: Education
ISBN: 1136242570

The second edition of the Handbook of Test Development provides graduate students and professionals with an up-to-date, research-oriented guide to the latest developments in the field. Including thirty-two chapters by well-known scholars and practitioners, it is divided into five sections, covering the foundations of test development, content definition, item development, test design and form assembly, and the processes of test administration, documentation, and evaluation. Keenly aware of developments in the field since the publication of the first edition, including changes in technology, the evolution of psychometric theory, and the increased demands for effective tests via educational policy, the editors of this edition include new chapters on assessing noncognitive skills, measuring growth and learning progressions, automated item generation and test assembly, and computerized scoring of constructed responses. The volume also includes expanded coverage of performance testing, validity, fairness, and numerous other topics. Edited by Suzanne Lane, Mark R. Raymond, and Thomas M. Haladyna, The Handbook of Test Development, 2nd edition, is based on the revised Standards for Educational and Psychological Testing, and is appropriate for graduate courses and seminars that deal with test development and usage, professional testing services and credentialing agencies, state and local boards of education, and academic libraries serving these groups.

Intermediate Accounting

Intermediate Accounting
Author: Lynn L. Rees
Publisher: South-Western Pub
Total Pages: 1011
Release: 2004
Genre: Business & Economics
ISBN: 9780324068764

Designed for the intermediate financial accounting course, this text focuses on relating accounting concepts to accounting practice. Of the book's 21 chapters, eight are devoted to the FASB's Conceptual Framework and accounting concepts. This conceptual approach is consistent with the call for a focus on learning instead of memorizing.