Every two years, the Association of Certified Fraud Examiners produces a Report to the Nations on Occupational Fraud and Abuse. The most recent report reveals several trends including the type of frauds being perpetrated, profiles of perpetrators, and industries hardest hit by occupational...

This study sought to examine students’ perceptions of their learning experience in the introductory accounting courses at three colleges and universities in the United States. Questionnaire responses were collected from 375 students at the end of the second introductory course. The...

We examine the actions that insurance firms take immediately after the September 11 attacks to reduce information asymmetries. We find that voluntary disclosure behavior is positively related to the magnitude of the September 11-related loss. Conditioning for the loss, disclosure behavior also...

Noticing that notions such as „control”, „audit” and „review” are „readily” employed in the field language of daily occurrence, as well as in specific regulations, we felt the need of expressing a personal outlook regarding their area of activity. Considering this background, we...

The accounting systems of traditional administration have lost their credibility, in the sense in which the accounting information that they produce is lesser and lesser adequate to the action and the control of the modern enterprise, based on the diversity of the production and the...

Bilgi teknolojilerindeki gelismeler ve kuresellesme ulke ekonomilerini ve isletmelerin bilgi sistemlerini onemli olcude etkilemis, ozellikle internetteki gelismeler, surekli kamuyu aydinlatma icin onemli hale gelmistir. Finansal raporlama surecinde seffafligin saglanmasi icin finansal bilgilerin...

We use a large micro-dataset to assess the importance of intangible capital - organisation, R&D and ICT capital - for the economic performance of establishments and regions in Germany. In 2003 self-produced intangible capital accounted for more than one fifth of the total capital stock of...

This paper addresses the issues of financial performance measurement and proposes the need for a profit sharing distribution policy of Islamic financial institutions. A conceptual analysis of the integral concepts of performance measurement, such as income, capital and cost of funds, is done in...

There is currently considerable interest in the topic of internal audit and its contribution to exact management of any business economic resources. Within this framework of extremely fluid business environment, the research tested the hypothesis about the role of internal auditing for the...

Management concepts in general and management accounting in particular may be studied in three contexts: practical, textbook and research. This paper shows that the three contexts are connected and a common image of management accounting is presented. Drawing from twelve American management...