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 …

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 …

The Financial Accounting Standards Board (the "FASB") presents a puzzle: How has this private standard setter managed … than political responsiveness. The FASB also set out a coherent theory of accounting, the "Conceptual Framework," to … seriously the accounting firms' need for auditable standards. Although detailed rules can distort the overall story told by a …

, pricing, and comparability of accounting amounts. The first essay investigates whether accounting restatements improve the … reporting by forcing firms to comply with the generally accepted accounting principles. In a more detailed test, I find that non … accounting restatements, and that earnings components are priced more efficiently irrespective of the venue of the restatement …

audit committee oversight of internal audit. We also suggest directions for future research. …

research directions. …

governance mechanisms relative to no-fraud industry benchmarks. Consistent with prior research, the fraud companies in the …

Australian accounting standards that will see Australian recognition and reporting of intangible assets such as brands …, trademarks and other marketing assets, curbed by the acceptance of International Accounting Standards rules of recognition. The …. Although internal reporting systems will continue to monitor and measure marketing outputs, the required specific accounting …