accounting and finance disciplines to serve corporate governance. We test empirically if the use of some accounting and finance … advocacy of these disciplines is untenable and their contribution is overstated. Careful application of accounting …

highly critical of accounting methods at Fannie Mae, the government-sponsored enterprise that plays a leading role in the … secondary mortgage market. OFHEO charged Fannie Mae with not following generally accepted accounting practices in two critical … areas: (1) amortization of discounts, premiums, and fees involved in the purchase of home mortgages and (2) accounting for …

The ability to use ratios to analyse financials statement is a skill many bachelor of business graduates will need in … are aware of the limitations related to their use. In 1992, Carslaw and Mills found that U.S. intermediate accounting … analysis chapters of Australian introductory accounting and finance textbooks to determine the extent to which: 1. the ratios …

The ability to use ratios to analyse financials statement is a skill many bachelor of business graduates will need in … are aware of the limitations related to their use. In 1992, Carslaw and Mills found that U.S. intermediate accounting … analysis chapters of Australian introductory accounting and finance textbooks to determine the extent to which: 1. the ratios …

small business, by identifying variables considered by both groups when considering outsourcing internal accounting … providers and small business owner/managers in relation to finance and accounting outsourcing decision factors. This study not …, compares and contrasts the perceptions of accounting service providers and small business owner/managers.The research study was …

Accounting fraud and many other forms of fraud and corruption are occurring around the globe. Alternative strategies …

Purpose – The purpose of this paper is to provide insights into how public sector accounting change is achieved ….Design/methodology/approach – The paper uses a comparative historical approach in which early and late adopters of public sector accrual accounting are … described and contrasted. Actor-network theory is mobilised to consider how accrual accounting progressively became an …

In today’s business, markets are demanding increasing conformity. Many countries have converted to and implemented the … International Accounting Standards Board (IASB)’s accounting standards. The United States, however, still maintains its own … Financial Accounting Standards Board (FASB). Both IASB and FASB have created International Financial Reporting Standards (IFRS …