governmental techniques, and accounting practices which lead to the elements of security, quantification and shareholder value …/value – The major inference from this paper is that corporate governance research in accounting should pursue new lines of inquiry …

Purpose – The purpose of this paper is to investigate the phenomenon of accounting in non-governmental organisations … (NGOs). It seeks to understand accounting processes and reporting practices in NGOs and the conditions that sustain those … processes and practices. NGOs have become important institutions in world affairs but accounting research has not developed …

Purpose – The paper's purpose is to use religious thought to inform accounting, and in particular to make a … contribution to the ongoing debates concerning the merits of rules- and principles-based accounting systems and the value of a rule …-overriding requirement of fair presentation in financial reporting. Design/methodology/approach – The paper applies to accounting a …

Purpose – The purpose of this paper is to contribute to the development of a policy model for the accounting and …, accounting academics, and accounting students at the UAEU. Valuable primary sources of data were also web sites and publications … of audit firms. The fragmented regulatory context of accounting and auditing in the UAE has allowed the Big Four to …

inconsistent with the principles and objectives of accounting. …

The establishment of new accounting rules for expensing options would likely do more harm than good. …

anecdotal evidence also suggest that, for insurance companies, the lack of familiarity with the regulatory and accounting … is the analysis of derivative usage by insurers based on recent data. The brief description of accounting and regulatory …

Economic arguments in support of increases or decreases in accounting and auditing regulation have generally not been … calculations do not, however, provide an evaluation of whether the particular style of regulation and form of accounting and …

rethink the structure of institutions of accounting, auditing, corporate governance and executive compensation. Replacement of … the system of authoritative standards by a competitive, common law approach to accounting principles and rules may help …