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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
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
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
Accounting will help scholars in this struggle. It is important however not to waste space here with platitudes and cliches. We …
Persistent link: https://www.econbiz.de/10009352552
This paper discusses the influence of accounting on the discipline of marketing by means of employing the assessment of … accounting to marketing are included. Unfortunately the two disciplines of accounting and marketing do not enjoy a positive image …
Persistent link: https://www.econbiz.de/10009352572
, accounting statements and websites. The research comprises a sample of 27 Brazilian clubs that corresponds about 134,200 million …
Persistent link: https://www.econbiz.de/10009352583
accounting metrics in assessing security prices. This study advances our understanding of the valuation effects of corporate …
Persistent link: https://www.econbiz.de/10010669428
We study why foreign private national debt is higher in some countries than others by examining its effect on the governance environment in emerging markets. We also questioned whether countries which have ratified bilateral investment treaties have higher debt as a source of external financing...
Persistent link: https://www.econbiz.de/10010669431
Switzerland has introduced a new regulation that forces most SMEs to adopt an internal control system (ICS) by the end of 2008. The implementation of ICSs might not provide proper risk management approaches for the organisations. Indeed, logistical and psychological barriers might affect their...
Persistent link: https://www.econbiz.de/10010669442
This paper analyses, in a critical perspective, the evolution in accounting for 'concession arrangements'. It is aimed … to verify: 1) if the new regulatory framework is sufficiently clear to allow a transparent and coherent accounting of …
Persistent link: https://www.econbiz.de/10010669453