The recent accounting scandals, characterised by the Enron affair, have not been confined to the U.S.A., but have been … following subsidiary research questions were examined. (1) Does a firm’s ethical work climate affect earnings management …

) (previously known as International Accounting Standards (IAS)).The regulation further determined that the effective date of this … African Statements ofGenerally Accepted Accounting Practice (South African SGAAP). The implication ofthe acceptance of the … that there are still substantial differences between these twosets of accounting standards. No such study was conducted in …

Prior to Statement of Financial Accounting Standards No.121 (SFAS No.121): Accounting for the Impairment of Long … to a large “surprise” caused the Financial Accounting Standards Board (FASB) and the Securities and Exchange Commission …) before and after the issuance of SFAS No.121. The findings provide support for the hypothesis that the FASB's new accounting …

(SEC) but using International Accounting Standards (IAS). This study addresses two issues, (1) whether the comparability of … non-U.S. registrants for listing and capital raising in the U.S. Previous research on variations in financial reporting … practices has revealed distinctly different types of financial reporting depending on country of origin. Moreover, some research …

there exists an array of empirical studies which haveexamined the voluntary disclosure practices of corporations from …

amongst the board of directors of an issuer for the purpose of overseeing the accounting and financial reporting processes of …

risk model. Overall, we believe that the results of academic research are consistent with the PCAOB staff's apparent … reconsideration of the auditor's risk-assessment process. We conclude with identification of future research topics and recognition of … barriers to performing research that is relevant to standard setters. …

of the work itself. During his lecture, he talks about: accounting tools, Fiat car designers, Japan and retirement …, Alfred Sloan and customers, the sequence of functional work, accounting and its functions, personnel as an operating function … research. …

implementation, empirical research have indicated substantial performance improvement at organizations that have successfully … sustainability aspects in their organizational structures. This research report thus explores the link between Corporate Governance …