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Books > Academic & Education > Professional & Technical > Business Management
The scope of service provided by professional accountants is influenced by legislation and case law as well as the dictates of a variety of government and private sector agencies; including State Boards of Accountancy, Academic Accreditation Bodies, the United States Securities and Exchange Commission, independent standard setting bodies such as the Federal Accounting Standards Advisory Board (US), the Financial Accounting Standards Board (US), and self-regulatory organizations such as State Societies of CPAs and the American Institute of Certified Public Accountants. There are equivalent and emerging national bodies that exist in most developed and developing countries, and further there are emerging global coordinating entities as well, which attempt to coordinate the activities among nations. It is important for academics, students, practitioners, regulators and researchers to consider, study and understand the role and relationship of such bodies with the practice and content of our discipline. Research in Accounting Regulation is a refereed annual serial that seeks to publish high quality manuscripts, which address regulatory issues and policy affecting the practice of accountancy, broadly defined. Topics of interest include research based upon: self-regulatory activities, case law and litigation, government and quasi-governmental regulation, and the economics of regulation, including modeling. The serial aims to encourage the submission of original empirical, behavioral or applied research manuscripts that consider strategic and policy implications for regulation, regulatory models and markets.
This series focuses on the academic and theoretical side of the
profession in the areas of financial accounting, accounting
education and auditing. Articles range from empirical and
analytical, to the development of new technologies.
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.
The scope of service provided by professional accountants is
influenced by legislation and case law as well as the dictates of a
variety of government and private sector agencies; including State
Boards of Accountancy, Academic Accreditation Bodies, the United
States Securities and Exchange Commission, the Public Accounting
Oversight Board, independent standard setting bodies such as the
Federal Accounting Standards Advisory Board [US], the Financial
Accounting Standards Board [US] and the International Accounting
Standards Board. These entities and self-regulatory organizations
such as U.S. State Societies of CPAs and the American Institute of
Certified Public Accountants
The twenty-second volume of Advances in Accounting continues to
provide an important forum for discourse among and between academic
and practicing accountants on issues of significance to the future
of the discipline. Emphasis continues to be placed on original
commentary, critical analysis and creative research - research that
promises to substantively advance our understanding of financial
markets, behavioral phenomenon and regulatory policy. Technology
and aggressive global competition have propelled tremendous changes
over the two decades since AIA was founded. A wide array of
unsolved questions continues to plague a profession under fire in
the aftermath of one financial debacle after another and grabbling
with the advent of international accounting standards.
"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.
The scope of service provided by professional accountants is
influenced by legislation and case law as well as the dictates of a
variety of government and private sector agencies; including State
Boards of Accountancy, Academic Accreditation Bodies, the United
States Securities and Exchange Commission, the Public Accounting
Oversight Board, independent standard setting bodies such as the
Federal Accounting Standards Advisory Board US], the Financial
Accounting Standards Board US] and the International Accounting
Standards Board. These entities and self-regulatory organizations
such as U.S. State Societies of CPAs and the American Institute of
Certified Public Accountants Research in Accounting Regulation seeks high quality manuscripts
which address accounting regulatory policy, broadly defined,
including: 1. self regulatory activities The editors encourage submission of original empirical, behavioral or applied research manuscripts which consider strategic and policy implications for regulation, regulatory models and markets. It is intended for individual researchers, practitioners, regulators and students of accountancy who desire to increase their understanding of the regulation of accountancy.
Now in its twenty-first edition, Advances in Accounting continues to provide an important forum for discourse among and between academic and practicing accountants on issues of significance to the future of the discipline. Emphasis continues to be placed on original commentary, critical analysis and creative research - research that promises to substantively advance our understanding of financial markets, behavioral phenomenon and regulatory policy. Technology and aggressive global competition have propelled tremendous changes over the two decades since AIA was founded. A wide array of unsolved questions continues to plague a profession under fire in the aftermath of one financial debacle after another and grabbling with the advent of international accounting standards. This volume of Advances in Accounting not surprisingly includes articles reflective of recent focus on corporate governance, earnings management and the influence of the CEO, the accuracy of earnings forecasts and the value relevance or voluntary and mandated disclosures. This volume also looks at challenges facing the academic community with respect to technology and addresses pedagogical advances holding promise. AIA continues its commitment to the global arena by publishing research with an international perspective in the International Section inaugurated in Volume 20. As never before the accounting profession is seeking ways to reinvent itself and recapture relevance and credibility. AIA likewise continues to champion forward thinking research.
"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.
Now in its 20th edition, "Advances in Accounting" continues to provide an important forum for discourse among and between academic and practicing accountants on issues of significance to the future of the discipline. Emphasis continues to be placed on original commentary, critical analysis and creative research - research that promises to substantively advance our understanding of financial markets, behavioral phenomenon and regulatory policy. Technology and aggressive global competition have propelled tremendous changes over the two decades since AIA was founded. A wide array of unsolved questions continues to plague a profession under fire in the aftermath of one financial debacle after another. This volume of "Advances in Accounting" includes articles reflective of recent economic distress: articles on the effects of post bankruptcy financial reporting, measurement of decline in earnings persistence, re-estimations of bankruptcy prediction models, and an understanding of new assurance needs. It also looks at trends of significance to academics (trends in research and dissertations focus) and practitioners (trends in IS audits). With this 20th volume, "Advances in Accounting" makes a new commitment to the global arena by introduction of an International Section and a new international associate editor. As never before, the accounting profession is seeking ways to reinvent itself and recapture relevance and credibility. AIA likewise continues to champion change through this revised global editorial commitment.
This is a refereed, academic research annual, 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.
The scope of service provided by professional accountants is influenced by legislation and case law as well as the dictates of a variety of government and private sector agencies.There are equivalent and emerging local international bodies that exist in most developed countries. It is important for academics, students, practitioners, regulators and researchers to consider, study and understand the role and relationship of such bodies with the practice and content of our discipline. "Research in Accounting Regulation" is a refereed annual serial that seeks to publish high-quality manuscripts addressing regulatory issues and policy affecting the practice of accountancy, broadly defined. Topics of interest include research based on self-regulatory activities, case law and litigation, governmental and quasi-governmental regulation, and the economics of regulation, including modelling. This research series aims to encourage the submission of original empirical, behavioural or applied research manuscripts that consider strategic and policy implications for regulation, regulatory models and markets. It is intended for individual researchers, practitioners, regulators and students of accountancy who desire to increase their understanding of the regulation of accountancy.
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.
This series aims to provide a forum for discourse among and between academic and practicing accountants on issues of significance to the future of the discipline. Emphasis is placed on original commentary, critical analysis and creative research that would substantively advance our understanding of financial markets and behavioral phenomenon relevant to real world choices. Technology and global competition have brought tremendous changes over the last two decades of the 20th century. A wide array of unsolved questions continues to plague a profession under fire in the aftermath of the Enron bankruptcy. Questions about adequacy of financial accounting and auditing standards, procedures and practices abound today. This volume of Advances in Accounting includes articles that address the predictability of corporate earnings, and recently challenged practices in financial reporting. It also addresses unethical auditor practices and the ex-post review of auditor decisions, and evaluation of corporate chief executives' performance. Other articles address important corporate budgetary issues, tax services and accounting education.
This title 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 Accounting" was founded to provide a forum for discourse among and between academic and practising accountants on issues of significance to the future of the discipline. Emphasis was placed on original commentary and creative research that would substantively advance our understanding of behavioural and financial markets phenomena relevant to real world choices. Technology and global competition have brought tremendous changes in business and accounting. A wide array of unsolved questions continue to challenge a profession that defies definition and which is continuously reinventing itself. This volume focuses on questions of the "value added" by accounting information and audit services. Articles explore the important task of valuing corporate entities, and investigate challenges currently faced by auditors (client selection, pricing behaviour, and audit quality). Finally, contributors address the human side of career opportunities in the discipline and whether adequate human resources are flowing into the profession today. The theme of this collective effort is new solutions for new problems.
Advances in International Accounting is a referred, 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.
The scope of service provided by professional accountants is
influenced by legislation and case law as well as the dictates of a
variety of government and private sector agencies; including State
Boards of Accountancy, Academic Accreditation Bodies, the United
States Securities and Exchange Commission, independent standard
setting bodies such as the Federal Accounting
Research in Consumer Behaviour presents the latest research, theory and methods in the field of consumer behavior. Consumption is broadly construed to include the processes surrounding the acquisition, use and disposition of consumer goods, services and ideas. Both qualitative and quantitative approaches are represented in empirical papers and conceptual papers include differing philosophical orientations. Occasionally special topical volumes devoted to important emerging ideas of consumer research are published. All papers are peer-reviewed. Contributors, readers, and reviewers come from throughout the English-speaking world and from multiple disciplines. These disciplines include marketing, sociology, anthropology, psychology, communications, and others. Papers are accordingly expected to be free of narrow disciplinary jargon and to draw upon the increasingly broad consumer research literature. While papers are often based on a single culture, a global and cultural orientation is expected. The orientation of the series is to advance understanding of consumption issues from a theoretical and societal perspective rather from a more applied managerial perspective. Studies of both macro and micro consumption issues are encouraged as well as issues of significance in both more and less affluent parts of the world. This volume reflects a number of current trends in consumer research. It is interdisciplinary in focus and in the backgrounds of the contributors. The book is cross-cultural by the same criteria, focusing on basic issues such as the nature of consumer desire, development of consumer culture, consumer behavior over the life course, collecting behavior, and effects of consumption on the environment. Recent trends in consumer research methodology (visual elicitation) and focus (sports, art, popular culture) are all reflected.
The scope of service provided by professional accountants is
influenced by legislation and case law as well as the dictates of a
variety of government and private sector agencies; including State
Boards of Accountancy, Academic Accreditation Bodies, the United
States Securities and Exchange Commission, independent standard
setting bodies such as the Federal Accounting Standards Advisory
Board (US), the Financial Accounting Standards Board (US), and
self-regulatory organizations such as State Societies of CPAs and
the American Institute of Certified Public Accountants. There are
equivalent and emerging national bodies that exist in most
developed and developing countries, and further there are emerging
global coordinating entities as well, which attempt to coordinate
the activities among nations. It is important for academics,
students, practitioners, regulators and researchers to consider,
study and understand the role and relationship of such bodies with
the practice and content of our discipline.
"Advances in International Accounting" is a referred, 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. |
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