By Philip Reckers
This sequence goals to supply a discussion board for discourse between and among educational and practising accountants on problems with importance to the way forward for the self-discipline. Emphasis is put on unique observation, serious research and artistic learn that may substantively improve our realizing of economic markets and behavioral phenomenon suitable to actual international offerings. expertise and worldwide pageant have introduced super alterations during the last 20 years of the twentieth century. a wide range of unsolved questions keeps to plague a career lower than hearth within the aftermath of the Enron financial ruin. questions on adequacy of economic accounting and auditing criteria, tactics and practices abound this present day. This quantity of Advances in Accounting comprises articles that tackle the predictability of company profits, and lately challenged practices in monetary reporting. It additionally addresses unethical auditor practices and the ex-post evaluation of auditor judgements, and evaluate of company leader executives' functionality. different articles tackle vital company budgetary matters, tax providers and accounting schooling.
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Additional resources for Advances in Accounting, Volume 19 (Advances in Accounting)
MARTIN AND AUSTIN L. , & Tippie, H. T. (1999). Errors in Estimating Accruals: Implications for Empirical Research. Unpublished manuscript, University of Iowa, Iowa City. , & Rubinstein, M. (1979). Option Pricing: A Simplified Approach. Journal of Financial Economics, 7, 229–263. , & Sweeney, A. (1995). Detecting Earnings Management. The Accounting Review, 70, 193–225. , & Sloan, R. (1996). Economic Consequences of Accounting for Stockbased Compensation. Journal of Accounting Research, 34, 1–20.
4. Under certain conditions, FAS 123 allows firms to choose more aggressive (valuereducing) assumptions. The standard provides that if an input assumption can be estimated only within a range, and if the estimates within the range are equally likely, then the firm can choose an estimate that results in the lowest impact on earnings (FASB, 1995, paragraph 275). However, none of the sample firms disclosed that it used such an approach or that it considered the sensitivity of the results to a range of assumptions.
G. Bass & Leavitt, 1963; Brownell, 1982b) have found a strong positive relationship between budgetary participation and performance. g. Stedry, 1960; Bryan & Locke, 1967; Chenhall & Brownell, 1988) have found that budgetary participation did not improve performance. g. Milani, 1975; Kenis, 1979) have found that the relationship between budgetary participation and performance was insignificant. g. , 1995). g. , 1996; Nouri & Parker, 1998; Chong & Chong, 2000). 2. g. g. g. g. , 1996; Nouri & Parker, 1998; Chong & Chong, 2000).
Advances in Accounting, Volume 19 (Advances in Accounting) by Philip Reckers