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In this paper, we review scholarly accounting research published within the Asia Pacific Region by analysing nine of … the main accounting journals within the region along five dimensions. The nine journals we focus on are: Accounting …, Auditing and Accountability Journal; Australian Accounting Review; Abacus; Accounting and Finance; Australian Journal of …
Persistent link: https://www.econbiz.de/10011166212
the growth rates of P-Score and Z-score appears in financial statement data of companies involved in major financial fraud …. The paper examines firms that engaged in fraud in the late 1990’s through early 2000’s. The paper reports the results … fraud occurred. The findings imply that positive differences between the rates of growth suggest financial statement …
Persistent link: https://www.econbiz.de/10011205451
from the point of view of its efficiency, because the discovery of disparities or errors in the tangible assets accounting …
Persistent link: https://www.econbiz.de/10010940592
fraud, the way in which they are perceived in the business environment, as well as the implications that they have in …
Persistent link: https://www.econbiz.de/10010948913
counts including wire fraud, money laundering, bulk cash smuggling and other offenses. In this case, students will learn … about fraud, money laundering, federal currency reporting requirements, aspects of tax law, and ethics. This case is … suitable for either undergraduate or graduate students. It can be used in an Introduction to Business, an Ethics, or a Fraud …
Persistent link: https://www.econbiz.de/10010960001
This article aims to identify and illustrate the inherent limitations of an engagement to perform agreed-upon procedures regarding financial information by starting from an audit mission to perform agreed-upon procedures seeking, on one hand, to determine with the help of the financial...
Persistent link: https://www.econbiz.de/10010611871
Information technology can contribute significantly to business efficiency, including also enterprise governance, through appropriate and effective use. In most cases, it is difficult to determine which technologies are relevant to business needs and the use of appropriate options is not always...
Persistent link: https://www.econbiz.de/10011066989
opportunities for future research. In order to fulfil these aims, I address five related questions: What is the role of accounting … for switching from domestic accounting standards to IFRS? What benefits have been reported following the change to IFRS …
Persistent link: https://www.econbiz.de/10010900681
Accounting, as a universal information and control system has a long history, widely recognized theoretical … achievements and unchallenged practical values is evolving, which indicates development. Further development of accounting, however … accounting system at both national and international level.The aim of the study is to identify different accounting regulations …
Persistent link: https://www.econbiz.de/10011276253
, and the publication of standards related to the profession of accounting & auditing has been to put into practice a … accept U.S. Generally Accepted Accounting Principles (US GAAP) as reference. Today, great majority of the world takes IFRS as … professionals interested in accounting and auditing about application and development of international financial reporting standards …
Persistent link: https://www.econbiz.de/10010991566