responsibility for fraud prevention and detection and maintenance of accounting records, the freedom of the entity from fraud and the …

The purpose of this paper is to assess the extent to which pension accounting represents an enabling or emancipatory … accounting. Many countries are facing a so-called “pensions crisis” which is reflected in and arguably, to some extent at least …, is precipitated by accounting. Occupational pensions in the UK are focused upon and their role in the pension crisis …

regulations has shown that there is a difference between accounting profit and financial profit both in terms of theory and … simplified annual financial statements. Agro-economists do not need any basic accounting skills to collect and sort the data. It …

creative, but legitimate, accounting techniques to enhance their reported profits. This article identifies the principal … techniques used and assesses, in the context of the efficient markets hypothesis, whether manipulation of accounting information …

Committee in charge: Steven Matsunaga, Chairperson, Accounting;David Guenther, Member, Accounting;Xuesong Hu, Member …, Accounting;Larry Singell, Outside Member, Economics …In this dissertation,I examine whether financial reporting quality increases following the appointment of an accounting …

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

interim financial statements. It is well recognised the internationalisation of the accounting statements and reports, as a …

In economic and financial communication, the common language is represented by accounting rules consenting the process … it occurs the necessary accounting normalization process, involving a complex of rules set to uniform criteria which are … specific, or may derive from accounting practice can be established through legislation. The paper is presenting the …