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Qualitative Expressions of Magnitude: The Auditor’s Responsibility

Amer, T.S.; Drake, Phil - In: American Journal of Business 20 (2005) 1, pp. 29-36

Publicly traded firms issue annual reports with significant portions that contain non‐numerical information (i.e., written expressions). AU Section 550 of the professional standards (AICPA 2003) refers to this type of non‐numerical information that accompanies the financial statements as...

Persistent link: https://www.econbiz.de/10014668242

Forensic accounting skills: will supply finally catch up to demand?

Carnes, Kay C.; Gierlasinski, Norman J. - In: Managerial Auditing Journal 16 (2001) 6, pp. 378-382

This paper examines the mismatch between the supply of and demand for auditors with forensic accounting skills. Regulators continue to increase the responsibility for auditors to detect fraudulent financial statements, and several accounting organizations have responded with calls for more...

Persistent link: https://www.econbiz.de/10014928688

An empirical investigation of context‐dependent communications between auditors and bankers

Dreike Almer, Elizabeth; Brody, Richard G. - In: Managerial Auditing Journal 17 (2002) 8, pp. 478-486

Despite attempts to close the expectation gap, researchers in the USA and other countries continue to demonstrate the existence of differences between auditors’ beliefs about their responsibilities and the public’s understanding of the audit function. This study considers how ambiguous...

Persistent link: https://www.econbiz.de/10014928754

Corporate governance and accountability for environmental concerns

Rezaee, Zabihollah; Szendi, Joseph Z.; Aggarwal, Rajesh - In: Managerial Auditing Journal 10 (1995) 8, pp. 27-33

Environmental costs and obligations are significantly growing and will continue to grow as our society becomes more environmentally conscious and environmental regulations increase. Examines the significance of environmental outlays, discusses existing governmental regulations and accounting...

Persistent link: https://www.econbiz.de/10014929487

Environmental Issues in a Financial Audit: Which Professional Standards Apply?

Colbert, Janet L.; Scarbrough, Craig - In: Managerial Auditing Journal 8 (1993) 5, pp. 26-32

Auditors are now concerned with environmental issues as some transactions may lead to loss contingencies which must be disclosed in financial statements. Reviews accounting principles concerning such contingencies and discusses auditing standards with regard to illegal acts, environmental...

Persistent link: https://www.econbiz.de/10014929740

Empirical results of the accounting policies chosen by South African listed companies

Rossouw, J. - In: Meditari Accountancy Research 18 (2010) 2, pp. 38-56

Although the intention of the International Accounting Standards Board (IASB) is not to permit choices in the accounting treatment of similar transactions and events, International Financial Reporting Standards (IFRSs) still contain various choices of accounting treatment. Different accounting...

Persistent link: https://www.econbiz.de/10014930503

How corporate real estate affects shareholder value

Booth, Michael - In: Journal of Corporate Real Estate 2 (2000) 1, pp. 19-28

Shareholder value must remain central to the attention of corporate real estate officers (CREOs), even though senior executives have a number of competing agendas. One reason for this is that shareholder value is a vital performance indicator for any important ancillary service; another is that...

Persistent link: https://www.econbiz.de/10014851690

Accounting for property in the UK: The legal and professional framework

Eccles, Timothy; Holt, Andrew - In: Journal of Corporate Real Estate 3 (2001) 2, pp. 132-149

that has achieved most notice recently has been desire for accurate and consistent valuation and depreciation of assets …

Persistent link: https://www.econbiz.de/10014851720

Towards a valuation framework for hotels as business entities

Nilsson, Marie; Harris, Peter J.; Kett, Russell - In: International Journal of Contemporary Hospitality Management 13 (2001) 1, pp. 6-12

Presents an evaluation of the theoretical context and practical application of different methods of hotel valuation … ongoing business entity, but that one or more of the other main valuation approaches should be drawn on in order to effect the …

Persistent link: https://www.econbiz.de/10014762483

Bank lending valuations on commercial property – Does European mortgage lending value add anything to the process?

Crosby, Neil; French, Nick; Oughton, Melanie - In: Journal of Property Investment & Finance 18 (2000) 1, pp. 66-83

This paper reviews a number of alternative bases of valuation which can be applied for lending purposes. In early 1999 … of the endless search for a single valuation figure which can give lenders the holy grail of longer‐term protection from … search for the perfect loan valuation basis and concentrate on the other aspects of the valuation which can truly help …

Persistent link: https://www.econbiz.de/10014897961