accounting firms. It analyzes the termination of US public accounting firm Arthur Andersen using arguments developed in the … capital punishment debate and develops a paradigm for examining future actions against public accounting firms. The authors … assessing future disciplinary actions against public accounting firms. The “death penalty”, as applied to Arthur Andersen, was …

. Governments of several countries had implemented professional audit standards sanctioned by their professional accounting …

Purpose – This paper aims to investigate whether the accounting reform in China has improved the relevance of China …'s accounting information. It seeks to investigate the association between earnings and book value of equity to share returns before … and after the introduction of the Accounting System for Business Enterprises (ASBE) in 2001 for A- and A&B-share firms …

' experiences as they disclose segmental information under the new accounting standard known as FRS 114, Segment Reporting. Design …

focus on numeric-to-verbal translation. Design/methodology/approach – Accounting for loss contingencies (SFAS 5) were chosen …. Also, this study uses upper-level undergraduate accounting students, whose judgments are similar to novice auditors but may … when they apply accounting and auditing standards in forming an opinion on the financial report. Originality/value – This …

/methodology/approach – Since the UAE is an emerging capital market, the paper relies on the positive accounting and the institutional theories to … corporations. A risk disclosure index – based on accounting standards, prior literature, and the UAE regulatory framework – has …

Purpose – To review the evolution of SFAS No. 123R, “Accounting for Share Based Compensation,” and examine the economic …

(IFRS) and Generally Accepted Accounting Principles in the United States (US GAAP) in the economic-financial indicators of … (ADRs) on the New York Stock Exchange (NYSE). Documental research consisted of accounting statements (AS) from 2005 sent to …-financial indicators of English companies, calculated based on AS sent to the LSE and the NYSE that suggest divergences between the IFRS …