This paper analyzes the accounting effects of the proposed standard SFAS no. 157 Fair Value Measurement by FASB, and … considers the advantages and disadvantages of using fair value measurement in accounting practice. Boards of accounting …

Accounting is of vital importance in the economies thanks to its contribution in the decision making process and … letter attempts to perform an approximation of the role of accounting as a means of legitimizing the capitalist financial …

accountant among forensic accounting practitioners, accounting academics and, users of forensic accounting services (attorneys … were classified as the primary users of forensic accounting for this study). Currently, universities and colleges are … considering adding forensic accounting courses to their curriculum or already have; this evolution has unearthed an absence …

capital requirement should be calculated but, during these deliberations, accounting perspectives on control and reporting … Operational Risk Capital. It then discusses some of the practical issues of implementation, highlighting areas where an accounting …

In recent years accounting regulation has internationalized with the extensive use and adoption of IFRS by nation …-states which points at least at a formal convergence of accounting systems. But still major differences between national accounting … systems persist. In this paper it is argued that the accounting system of countries is influenced by the type of the welfare …

misrepresentation. The manipulation of accounting numbers can be achieved by many mechanisms which traditional methods based on accruals …

and personal success. Survey responses are gathered from those operating sole proprietorship accounting businesses. The … accounting business proprietors, business success is primarily defined by customer satisfaction followed by personal success …

Instrumental variable (IV) methods are commonly used in accounting research (e.g., earnings management, corporate … the standard textbook solution to mitigating endogeneity problems, the appropriateness of IV methods in typical accounting …