Showing 1 - 10 of 104
This paper reports the findings of a study of how new universities train research students in accounting and finance … research degrees in accounting and finance, and how these problems are addressed. It was found that the new universities have … made a major commitment to research students’ training since 1992. Financial incentives were offered to attract research …
Persistent link: https://www.econbiz.de/10014929614
The expectation gap has been presumed to be caused by the differing perceptions of the accounting profession and third … parties regarding the profession’s role, responsibilities, and related performance. Prior research regarding the expectation … owners, and auditors). While this research has identified an expectation gap between auditors and certain third parties, it …
Persistent link: https://www.econbiz.de/10014928669
Auditors gather evidence to formulate their judgment on financial statements and in assessing the risk factors concerning the company under audit. Examines the role played by the American Institute of Certified Public Accountants (AICPA) and the Securities and Exchange Commission (SEC) in...
Persistent link: https://www.econbiz.de/10014928674
This paper examines the mismatch between the supply of and demand for auditors with forensic accounting skills …. Regulators continue to increase the responsibility for auditors to detect fraudulent financial statements, and several accounting … respond with courses designed to improve students’ understanding of fraud or their abilities to detect it. New accounting …
Persistent link: https://www.econbiz.de/10014928688
This paper examines published data to develop a model for detecting factors associated with false financial statements (FFS). Most false financial statements in Greece can be identified on the basis of the quantity and content of the qualifications in the reports filed by the auditors on the...
Persistent link: https://www.econbiz.de/10014928721
of these results are discussed, as are suggested areas for future research.  …
Persistent link: https://www.econbiz.de/10014928754
research. Presents a survey which describes various aspects and characteristics of this relationship in the light of the …
Persistent link: https://www.econbiz.de/10014929450
industry base standards, integrating them into the more traditional statistical and accounting concepts of quality control … standards. Provides an implementation example, and reviews possible improvements to the current methodology and approach. Uses a … similar methodology to forecast the stock market value with some exceptions. Models sales and costs of an individual company …
Persistent link: https://www.econbiz.de/10014929460
existing governmental regulations and accounting standards pertaining to environmental concerns, investigates the current … accounting practices of environmental costs and obligations, and makes recommendations for proper measurement, recognition and … disclosure of environmental outlays. Examines annual reports of the studied companies and reveals inconsistencies in accounting …
Persistent link: https://www.econbiz.de/10014929487
Regardless of the approach taken to allocating common costs, is cost allocation really necessary? Argues that such an exercise may not make any difference to the final outcome ‐ the company’s final profit or loss figure. Takes as an example the University of Clemson, USA’s system of...
Persistent link: https://www.econbiz.de/10014929538