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Procyclicality and Fair Value Accounting

Scarlata, Jodi G. - 2009

empirical examination of the potential procyclicality that fair value accounting (FVA) could introduce in bank balance sheets … refined disclosures can mitigate the procyclicality of FVA. Going forward, the valuation approaches for accounting …

Persistent link: https://www.econbiz.de/10012677720

The ethics of final year accountancy students: an international comparison

O’Leary, Conor; Cotter, Derry - In: Managerial Auditing Journal 15 (2000) 3, pp. 108-115

Ethical behaviour is a critical component of the accountancy/auditing profession. This study examines ethical attitudes of final year accountancy students in Ireland and Australia. Students were surveyed as to whether they would accept a bribe and/or cheat in an exam. Their attitudes towards...

Persistent link: https://www.econbiz.de/10014928624

Foreign currency hedge accounting: multi‐currency versus functional currency accounting

Duangploy, Orapin; Helmi, Dahli - In: Managerial Auditing Journal 15 (2000) 5, pp. 232-246

recommends a solution to a current problem in accounting for foreign‐currency hedges. This is accomplished by an examination of … the Financial Accounting Standards Board (FASB) Statement of Financial Accounting Standards (SFAS) No. 133, Accounting for … Derivatives Instruments and Hedging Activities , as issued in June 1998. Multi‐currency accounting is recommended as an …

Persistent link: https://www.econbiz.de/10014928635

Charity SORP compliance – findings of a research study

Palmer, Paul; Isaacs, Martin; D’Silva, Kenneth - In: Managerial Auditing Journal 16 (2001) 5, pp. 255-262

auditors would ensure compliance. Previous studies on charity accounts have recorded variations in accounting treatments. The … accounting by charities and a transparency to their affairs. The research found that there continues to be significant variation …

Persistent link: https://www.econbiz.de/10014928678

Accounting and auditing requirements of the Sudan Companies Act 1925: time for change

Brierley, John A.; El‐Nafabi, Hussein M.; Gwilliam, … - In: Managerial Auditing Journal 17 (2002) 3, pp. 113-116

The Sudan Companies Act 1925 is outdated. There is a need for substantial revision to the Act either in accordance with, for example, current UK legislation, or a framework more directly suited to the economic and legal environment of the Sudan. At a general level this should include the...

Persistent link: https://www.econbiz.de/10014928712

A critical evaluation of the effect of participation in budget target setting on motivation

Reid, Pamela - In: Managerial Auditing Journal 17 (2002) 3, pp. 122-129

This paper critically evaluates the effect of participation in budget target setting in an effort to increase the probability of an organisation’s goals being achieved and, in so doing, considers some of the numerous theories of motivation. Such theories include Maslow through to equity and...

Persistent link: https://www.econbiz.de/10014928714

The IMA code of ethics and IMA members’ ethical perception and judgment

Ziegenfuss, Douglas E.; Martinson, Otto B. - In: Managerial Auditing Journal 17 (2002) 4, pp. 165-173

The purpose of this study is to determine if members of the Institute of Management Accountants (IMA) use the IMA Code of Ethics in recognizing and resolving ethical dilemmas. We accomplish this objective by examining the relationship between the IMA members’ rating of IMA code elements as...

Persistent link: https://www.econbiz.de/10014928719

The need for change in the way we teach accounting information systems

Doost, Roger K. - In: Managerial Auditing Journal 17 (2002) 5, pp. 277-282

The one area in accounting that shows the sign of volatility, unsettlement, and continuous change is accounting …

Persistent link: https://www.econbiz.de/10014928732

Tax audit: Bangladesh panorama

Sen, Dilip Kumar; Bala, Swapan Kumar - In: Managerial Auditing Journal 17 (2002) 8, pp. 464-477

The present paper is a brief study on the modus operandi of the existing income tax audit in Bangladesh. This study centres around: meaning of tax audit; need for tax audit; certain conceptual issues of tax audit; existing scenario of tax audit in Bangladesh, focusing on tax system, tax audit...

Persistent link: https://www.econbiz.de/10014928753

UK fund managers, audit regulation and the new Accountancy Foundation: towards a narrowing of the audit expectations gap?

Dewing, Ian P.; Russell, Peter O. - In: Managerial Auditing Journal 17 (2002) 9, pp. 537-545

This paper reports the results of a postal questionnaire survey of UK primary stakeholders, members of the Institutional Fund Managers Association, as to the definition of the expectations gap, its constituents, and the extent to which the expectations gap might be narrowed by audit regulation....

Persistent link: https://www.econbiz.de/10014928758