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Author: Mohammad Javad Abdolmohammadi Publisher: Irwin/McGraw-Hill ISBN: Category : Accounting Languages : en Pages : 340
Book Description
This book aims to solve complex accounting and reporting issues by focusing on applied research, which accounting graduate are expected to know about, as well as having knowledge of accounting concepts, methods and procedures typically covered in intermediate and advanced accounting courses. Using real-world case analysis and issue-based research approaches, the book helps students to develop critical thinking skills and encourages them to think creatively. Section I provides the foundation for applied professional research; Section II covers application issues.
Author: Mohammad Javad Abdolmohammadi Publisher: Irwin/McGraw-Hill ISBN: Category : Accounting Languages : en Pages : 340
Book Description
This book aims to solve complex accounting and reporting issues by focusing on applied research, which accounting graduate are expected to know about, as well as having knowledge of accounting concepts, methods and procedures typically covered in intermediate and advanced accounting courses. Using real-world case analysis and issue-based research approaches, the book helps students to develop critical thinking skills and encourages them to think creatively. Section I provides the foundation for applied professional research; Section II covers application issues.
Author: David Allen Ziebart Publisher: ISBN: Category : Business & Economics Languages : en Pages : 280
Book Description
This book is designed specifically to help readers conduct applied professional research i.e., identify an accounting problem or issue encountered in today's business environment and develop a solution using existing professional literature.Goes into topics such as using the Internet for applied research, applied research in tax accounting, and financial accounting and reporting cases.For business professionals, more specifically those involved in financial accounting.
Author: Gary Previts Publisher: Elsevier ISBN: 0080462812 Category : Business & Economics Languages : en Pages : 378
Book Description
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 and equivalent and emerging national bodies that exist in most developed and developing countries, are among the emerging entities which attempt to coordinate the activities of professional accountants among sovereign nations. It is important for academics, students, practitioners, regulators and researchers to consider and study the role and relationship of such bodies with the practice and content of our discipline. Research in Accounting Regulation seeks high quality manuscripts which address accounting regulatory policy, broadly defined, including: 1. self regulatory activities 2. case law and litigation 3. legislation and government regulation 4. the economics of regulation of markets, and disclosure, including modeling 5. matters involving the structure of education, licensing, and accreditation 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.
Author: Nigel Finch Publisher: ISBN: Category : Languages : en Pages : 8
Book Description
Welcome to this edition of the Journal of Applied Research in Accounting and Finance. Now in its eighth year, JARAF continues to encourage and promote applied research that has practical applications in the contemporary teaching and practice of accounting and corporate finance. In this issue we examine topics related to M&A activity and corporate governance, financial reporting under IAS and legal aspect of fundraising.In our first article, Barbara Mescher and Brett Bondfield look at the nature of the corporate group structure and the challenges this presents for directors in acquitting their fiduciary duty to act in the best interest of the company. Ambiguity around the legal interpretation of this issue is highlighted through an examination of aspects of the Australian landmark case Westpac v Bell; the longest-running and most expensive case in the country's history. A further dimension the authors bring to to this complex issue is revealed though the lens of the consolidation regime that applies to corporate groups through the income tax legislation.Next, Elvis Jarnecic and Daniel Maroney look at the issue of securities fraud and the complexities in estimating damages for breaches of continuous disclosure. The authors highlight the absence of a generally accepted methodological approach in the Australian context for the calculation of damages and note this is in stark contrast to the legal practice in the United States. They critique the Market Model for the calculation of damages in the case of securities fraud and assess other major methods commonly adopted in the Unites States by applying these methods to actual Australian breaches of continuous disclosure to estimate losses.Finally, Alina Maydybura, Dionigi Gerace and Brian Andrew look at the reliability of analyst forecasts in Australia by exploring the question of which method of consensus aggregation is more effective in predicting actual earnings.
Author: Mary E. Barth Publisher: Now Publishers Inc ISBN: 1601980086 Category : Business & Economics Languages : en Pages : 109
Book Description
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.
Author: Cheng F.Lee Publisher: Center for PBBEFR & Ainosco Press ISBN: 9866286754 Category : Business & Economics Languages : en Pages :
Book Description
Advances in Quantitative Analysis of Finance and Accounting (New Series) is an annual publication designed to disseminate developments in the quantitative analysis of finance and accounting. The publication is a forum for statistical and quantitative analyses of issues in finance and accounting as well as applications of quantitative methods to problems in financial management, financial accounting, and business management. The objective is to promote interaction between academic research in finance and accounting and applied research in the financial community and the accounting profession.
Author: Thomas R. Weirich Publisher: John Wiley & Sons ISBN: 1119698138 Category : Business & Economics Languages : en Pages : 258
Book Description
Accounting and Auditing Research, 10th Edition prepares students and early-stage practitioners to use well-established research solutions in a broad range of practical applications, from financial accounting and tax planning, to investigating fraud and auditing various business problems. Emphasizing real-world skills development, this fully-updated textbook covers the current tools, techniques, and best practices in applied professional research and analysis. The authors provide comprehensive yet accessible coverage of the entire research process, explaining how to utilize major research databases and audit software packages in a clear and systematic manner. The tenth edition features carefully revised content designed to enhance effectiveness, increase readability, and strengthen learning and retention. The book’s classroom-proven pedagogy features expert tips for performing common research tasks, sidebar boxes that summarize and expand upon key concepts, and a variety of end-of-chapter exercises that reinforce the material and develop readers’ skills.
Author: Gary Previts Publisher: Elsevier ISBN: 0080545459 Category : Business & Economics Languages : en Pages : 347
Book Description
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 Company Accounting Oversight Board, independent standard setting bodies such as the Federal Accounting Standards Advisory Board (US), the Financial Accounting Standards Board (US), the International Accounting Standards Board and self-regulatory organizations such as State Societies of CPA and the American Institute of Certified Public Accountants. 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, which address regulatory issues and policy affecting the practice of accountancy, broadly defined. Topics of interest include research based on: 1) Self-regulatory activities. 2) Case law and litigation. 3) Governmental and quasi-governmental regulation. 4) 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.
Author: Mohammad Javad Abdolmohammadi
Author: Mohammad Javad Abdolmohammadi
Author: David Allen Ziebart
Author: Abdolmohammadi
Author: Gary Previts
Author: Nigel Finch
Author: Mary E. Barth
Author: D A V I D ALEXANDER
Author: Cheng F.Lee
Author: Thomas R. Weirich
Author: Gary Previts