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The role of accounting in the corporate personhood debate

Peace, Bob - In: International Journal of Critical Accounting 4 (2012) 3, pp. 265-271

corporations as persons under the law. This interpretation of the Constitution provides corporations with the same freedoms that … corporations to exercise their substantial financial power, as political power, to influence elections. The court's opinion also … offers corporations a constitutional shield against unannounced searches under the Fourth Amendment. This means that health …

Persistent link: https://www.econbiz.de/10010669123

Fair value evaluation: analysis and determinants

Baccouche, Chedli; Ghodbane, Sana Ben - In: International Journal of Critical Accounting 4 (2012) 1, pp. 77-91

The implementation of a new accounting referential IAS/IFRS introduced a new philosophy for the estimation and the valorisation of a corporation's assets as well as liabilities. Our objective is to identify the main factors which influence a practitioner's choice of the fair value as a basis for...

Persistent link: https://www.econbiz.de/10010669142

Dissecting Google â€“ an update

Briloff, Abraham J.; Briloff, Leonore A. - In: International Journal of Critical Accounting 2 (2010) 4, pp. 458-459

This is an update to the authors' previous article, 'Private property and the modern corporation in the third millennium: Google's SOS to the SEC', [Int. J. of Economics and Accounting, 2010, Vol. 1, No.1/2, pp.46-52]. Google's recent filing of its annual report Form 10-K for 2006 permits the...

Persistent link: https://www.econbiz.de/10008755471

Audit tenure and earnings quality - do auditor's industry specialisation matter? Evidence from Tunisia

Hbaieb, Ines Hakim; Omri, Mohamed Ali - In: International Journal of Critical Accounting 6 (2014) 3, pp. 299-313

Prior studies suggest that auditor's industry specialisation are associated with highly earnings quality because the increase of client-specific knowledge. However, the effect of audit tenure on earnings quality is mixed. In this study, we examine whether auditor's industry specialisation affect...

Persistent link: https://www.econbiz.de/10010888508

Twin evils of bank going concern secrecy

Njoku, Jonathan - In: International Journal of Critical Accounting 6 (2014) 3, pp. 233-257

This paper aims to address what it sees as twin evils of bank going concern secrecy. The statutory bank auditor in line with SAS 59 evaluates client going concern through the audit risk model. Nonetheless, frequent cases of audit failure for banking firms suggest the need to strengthen the audit...

Persistent link: https://www.econbiz.de/10010888510

Catastrophe theory, a relevant model for auditors' behaviour

Degos, Jean-Guy - In: International Journal of Critical Accounting 5 (2013) 3, pp. 288-300

catastrophe theory. Statutory auditing, before and after SOX, is increasingly catastrophic in the common sense of the word, as A …

Persistent link: https://www.econbiz.de/10011015132

Usefulness of audit report in loan decisions granted by Tunisian banks: an experimental study

Omri, Mohamed Ali; Errhili, Rabiaa; Ghorbel, Faten Hakim - In: International Journal of Critical Accounting 3 (2011) 4, pp. 399-413

the outcome of audit engagement represent an ongoing debate in the auditing profession. Our research contributes to this …

Persistent link: https://www.econbiz.de/10009352750

The audit dilemma in public services

Chaharbaghi, Kazem - In: International Journal of Critical Accounting 3 (2011) 1, pp. 18-25

Whilst in some way, audits can be seen as positive in terms of bringing about external accountability and regulation of high standards, the involvement of an approach in maintaining such standards by attaching a heavy weight to 'quality' control considerations is questionable. This is because...

Persistent link: https://www.econbiz.de/10009352757

In whose interest? A critical examination of public interest appeals made by the public accounting profession in the USA

Thornburg, Steven; Roberts, Robin W. - In: International Journal of Critical Accounting 5 (2013) 1, pp. 81-95

This paper presents a critical analysis of public interest arguments employed by the USA public accounting profession. We build on prior research that deals with the public accounting profession's public interest commitments, specifically Willmott (1990), Parker (1994), Robson et al. (1994),...

Persistent link: https://www.econbiz.de/10010669117

Appraising income securitisation in the public sector: the sale of student rents at Keele University

Armstrong, Peter - In: International Journal of Critical Accounting 1 (2009) 1/2, pp. 3-57

Already a mainstream source of finance in the private sector, the exchange of future income for present cash is increasingly being promoted by the international financial services industry as a means of funding capital projects in the public sector. This paper reports on the value-for-money...

Persistent link: https://www.econbiz.de/10010669124