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China's progress with IFRS convergence : interviews with Chinese professors
Nie, Ping; Collins, Allison B.; Wang, Shanping - In: Issues in accounting education 28 (2013) 2, pp. 277-290
Persistent link: https://www.econbiz.de/10009760711
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Making the case for diversity : exploring the use of case studies for unterrepresented minorities in the accounting curriculum
Pelzer, Josette R. E.; Booker, Danielle; Pencle, Nadra; … - In: Issues in accounting education 38 (2023) 3, pp. 39-63
Persistent link: https://www.econbiz.de/10014372642
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Fighting fire with fire : using excel macros to combat academic dishonesty in excel projects
Lux, Don; Knight, Margaret E. - In: Issues in accounting education 36 (2021) 1, pp. 23-34
Persistent link: https://www.econbiz.de/10012516893
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The information game
Bowen, Robert M.; Jollineau, S. Jane; Pfeiffer, Glenn M. - In: Issues in accounting education 36 (2021) 1, pp. 35-41
Persistent link: https://www.econbiz.de/10012516906
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Evidence-based policymaking : promise, challenges and opportunities for accounting and financial markets research
Leuz, Christian - In: Accounting and business research : a research quarterly … 48 (2018) 5, pp. 582-608
Persistent link: https://www.econbiz.de/10011893099
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The Role of Social Balance Sheet in a Modern Accountancy
Mihaela, Ungureanu - In: Ovidius University Annals, Economic Sciences Series XII (2012) 1, pp. 1723-1726
with accounting and financial reporting is imposed today in France, where the term retained by law is the social balance …
Persistent link: https://www.econbiz.de/10010925925
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Considerations Regarding The European System of National and Regional Accounts – ESA 1995
Bãltãre?u Camelia - In: Ovidius University Annals, Economic Sciences Series XIII (2013) 1, pp. 1097-1101
European Council on 25 June 1996 and is an internationally applicable accounting framework that allows analytical and detailed …
Persistent link: https://www.econbiz.de/10010926031
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A review on the evolution of the definitions of materiality
Chong, H. Gin - In: International Journal of Economics and Accounting 6 (2015) 1, pp. 15-32
This paper reviews the accounting and auditing definitions on materiality. The International Standard of Auditing (ISA … by reviewing the evolution of the definitions from accounting literature, regulatory bodies, court cases, non …-profit organisations. Results of this mega review have provided ramifications to the accounting professions, practitioners and policy …
Persistent link: https://www.econbiz.de/10011266477
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The to whom and the when of the attest function
Briloff, Abraham; Tinker, Tony; Sy, Aida - In: International Journal of Economics and Accounting 6 (2015) 1, pp. 50-80
school and taught at City College. He wrote his first book, The Effectiveness of Accounting Communication, followed by The … Truth about Corporate Accounting and Unaccountable Accounting: Games Accountants Play. …
Persistent link: https://www.econbiz.de/10011266478
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Intellectual capital disclosures in the annual reports: a comparative study of the Indian and Australian IT-corporations
Bhasin, Madan; Shaikh, Junaid M. - In: International Journal of Managerial and Financial Accounting 3 (2011) 4, pp. 379-402
The omission of IC information may adversely influence the quality of decisions made by shareholders, or lead to material misstatements. This study attempts to provide an insight into the style of IC disclosures done by the IT-sector corporations from India and Australia. We conducted a...
Persistent link: https://www.econbiz.de/10009352427