This paper summarizes and reviews the accounting thoughts of Arthur Young (1741-1820) and their place in the early … development of modern agricultural accounting in Britain. The paper outlines his key prescriptions for agricultural accounting and … comments on the standing of these prescriptions in the light of later developments in accounting and accounting thought. The …

This study reports the results of a survey of the Korean public's attitude towards and recognition of accounting …, economic, social, cultural and business environment, and Koreans blame companies for the current Korean accounting fraud and … misconduct. Koreans have a negative attitude towards the internal accounting environment, including accounting systems, standards …

This paper examines the reliability and informativeness of accounting numbers after Internal Accounting Control System … informativeness of accounting numbers is improved after the enforcement of the IACS Standards for adopters. It means that managers … it is hard to detect. The results imply that the reliability of accounting information provided through the IACS is …

In order to determine current trends in practice of accounting and control, survey and analysis of national scholars …

On August 17, 2010 the IASB and FASB published an Exposure Draft on leases. A new accounting model for leases which … leases although many do not capitalize all of these leases. The new accounting model for leases would be a challenge for … lessors' financial statement after the implementation of the new accounting model for leases. …

Recent corporate failure has challenged the credibility of the accounting profession, leading many stakeholders to … question the usefulness of financial reports for decision-making. This paper examines fluctuations in the accounting profession …’s authoritative influence over accounting standard setting and financial reporting. It focuses on the period following the collapse of …

descriptive study examines the accounting component of U.S. E.M.B.A. programs. Based on a national survey of E.M.B.A. programs …, the primary results are: (1) accounting is an important component of the E.M.B.A., generally comprising over 10 percent of … the curriculum; (2) accounting material is most often delivered through class discussion, case analysis and lecture, (3 …

first two years of the new century resulted in a new structure for the oversight of public accounting firms. The Public … Company Accounting Oversight Board (PCAOB) was established with the passage of the Sarbanes-Oxley Act of 2002. This Board was … given the authority to inspect all public accounting firms who provide audits to publicly-owned companies reporting to the …