We propose a novel pedagogic design to integrate teaching earnings management and accounting ethics at the … undergraduate level. Earnings management is an extensive topic related to almost every topic in collegiate accounting education …. Generally Accepted Accounting Principles (GAAP) give accountants discretion to exercise professional judgment on how to report …

This article comments on the Accounting and Auditing Law of the Republic of Georgia.The Georgian law “On Accounting and … became effective in January 1, 2013. The law includes 17 Articles on a wide range of accounting and auditing topics …

trade. However, he worked as an accountant in his early years and some of his writings take an accounting approach. This … paper will examine the influence of accounting on his writings. Particular attention will be paid to his accounting approach … its time, and how he used accounting principles in his debate with Proudhon on the justification of interest. A …

Russia is in the process of converting its accounting system from the old Soviet model to one that resembles the … Russian flavor. To make the transition successful it is necessary to transform accounting education. Present practitioners … relevant accounting education literature and summarizes the results of interviews of accounting educators conducted in Russia …

This paper describes and summarizes the accounting education segment of the USAID Accounting Reform project in Armenia … aspects of accounting education reform. Education reform included replacing the accounting curriculum of all the major …. Accounting training was provided for other groups as well. There is also some discussion of the new certification model, which …

comply with the new Bosnian accounting standards, which are identical to International Accounting Standards. Bosnian … process USAID used in its other accounting reform projects. But the Bosnian case is also different in some important respects …