Open Access. Powered by Scholars. Published by Universities.®
- Discipline
-
- Corporate Finance (5)
- Business Administration, Management, and Operations (4)
- Business Law, Public Responsibility, and Ethics (3)
- Law (3)
- Law and Economics (3)
-
- Securities Law (3)
- Taxation (3)
- Accounting Law (2)
- Administrative Law (2)
- Air and Space Law (2)
- Antitrust and Trade Regulation (2)
- Banking and Finance Law (2)
- Bankruptcy Law (2)
- Business Organizations Law (2)
- Business and Corporate Communications (2)
- Civil Law (2)
- Civil Procedure (2)
- Civil Rights and Discrimination (2)
- Commercial Law (2)
- Communications Law (2)
- Computer Law (2)
- Conflict of Laws (2)
- Constitutional Law (2)
- Construction Law (2)
- Consumer Protection Law (2)
- Contracts (2)
- Dispute Resolution and Arbitration (2)
- E-Commerce (2)
- Keyword
-
- Regulation (8)
- Certification society (5)
- Financial reporting (5)
- Financial reports (5)
- Markets (5)
-
- Uniform financial reporting standards (4)
- Accounting education (3)
- Competition (3)
- Accounting practice (2)
- Baseball cards (2)
- Capital markets (2)
- Certification (2)
- Intelligent design (2)
- Refereed Articles (2)
- Top down (2)
- Academic Publications (1)
- Accountants (1)
- Accounting (1)
- Accounting Standards (1)
- Accounting markets (1)
- Accounting research (1)
- Architecture Arts and Humanities Business Education Engineering Law Life Sciences Medicine and Health Sciences Physical Sciences and Mathematics Social and Behavioral Sciences (1)
- Awards (1)
- Bruno (1)
- Career progression (1)
- Characters & characteristics (1)
- Comisión de Derechos Humanos (1)
- Contencioso (1)
- Contribuciones (1)
- Control as equilibrium (1)
- Publication
- File Type
Articles 31 - 46 of 46
Full-Text Articles in Accounting
Why Reconsider The Top-Down Push For Uniform Financial Reporting Standards, Shyam Sunder
Why Reconsider The Top-Down Push For Uniform Financial Reporting Standards, Shyam Sunder
Shyam Sunder
No abstract provided.
Why The Top-Down Push For Uniform Financial Reporting Standards, Shyam Sunder
Why The Top-Down Push For Uniform Financial Reporting Standards, Shyam Sunder
Shyam Sunder
No abstract provided.
The State Of Accounting Practice And Education, Shyam Sunder
The State Of Accounting Practice And Education, Shyam Sunder
Shyam Sunder
No abstract provided.
Sfas 154: Accounting Changes And Error Corrections., Robert Bloom, Jayne Fuglister
Sfas 154: Accounting Changes And Error Corrections., Robert Bloom, Jayne Fuglister
Robert Bloom
The article discusses provisions under the Statement of Financial Accounting Standards 154 (SFAS 154), Accounting Changes and Error Corrections. SFAS 154 calls for retrospective application for voluntary changes in accounting principle. It uses the term restatement to refer to revision of previously issued financial statements to correct an error. In a significant change from existing practice, SFAS 154 requires that changes in depreciation, amortization, or depletion methods will now be viewed as changes in estimate that are effected by a change in accounting principle.
Why Reconsider The Top-Down Push For Uniform Financial Reporting Standards, Shyam Sunder
Why Reconsider The Top-Down Push For Uniform Financial Reporting Standards, Shyam Sunder
Shyam Sunder
No abstract provided.
Corporate Financial Reporting By Emergence Or Intelligent Design, Shyam Sunder
Corporate Financial Reporting By Emergence Or Intelligent Design, Shyam Sunder
Shyam Sunder
No abstract provided.
Rising Expectations In Business Education, Annette M. Nellen, Marlene E. Turner
Rising Expectations In Business Education, Annette M. Nellen, Marlene E. Turner
Annette M. Nellen
The article comments on the rising expectations in business education. It explains the term liberal education. It mentions the Liberal Education & America's Promise Campaign launched by the Association of American Colleges & Universities in 2005. The article also notes that integrative learning is particularly relevant because it melds students' professional and liberal educations.
Current Economic Issues In Securities Litigation, Scott D. Hakala
Current Economic Issues In Securities Litigation, Scott D. Hakala
Scott D Hakala
This paper discusses the economic framework for determining economic loss in securities litigation and the then current case law. This includes discussions regarding assessing materiality and reliance, the use of event study analyses to identify loss causationg and the interaction of legal and economic principles.
Retirement Benefit Plans, Nor Asma Lode
The Role Of Connective Tissue Growth Factor In Skeletal Growth And Development, Philadelphia University
The Role Of Connective Tissue Growth Factor In Skeletal Growth And Development, Philadelphia University
Philadelphia University, Jordan
No abstract provided.
Audit Committee Financial Experts: A Closer Examination Using Firm Designations, Joseph V. Carcello, Cw Hollingsworth, Terry L. Neal
Audit Committee Financial Experts: A Closer Examination Using Firm Designations, Joseph V. Carcello, Cw Hollingsworth, Terry L. Neal
Joseph V. Carcello
The Sarbanes-Oxley Act (SOX) requires the disclosure of whether the audit committee has a financial expert. We examine disclosures related to audit committee financial experts (ACFEs) in the first year that this disclosure requirement is in effect. We find that virtually all companies disclose whether an ACFE is on the audit committee, although the transparency of the disclosure regarding the ACFE’s background is limited. We also find that most ACFEs do not have a background in accounting or finance, although there are notable differences between stock exchanges on this dimension. In addition, we find that companies designate ACFEs who would …
Lobbying The Iasb: Evidence From Comment Letters Submitted In Response To Ed 3 And Proposed Amendments To Change Reporting For Business Combinations, James Sander
James F. Sander
No abstract provided.
The Factors That Cause Companies To Be Suspended From The Kuala Lumpur Stock Exchange, M. Haat, Sakthi Mahenthiran, R. Rahman, N. Hamid
The Factors That Cause Companies To Be Suspended From The Kuala Lumpur Stock Exchange, M. Haat, Sakthi Mahenthiran, R. Rahman, N. Hamid
Sakthi Mahenthiran
This a is an empirical study of troubled (i.e. PN4) companies, and their agency costs to outsiders who invest in them, The sample consisted of companies each in three groups made up of PN4, positive economic profit and negative economic profit companies. The study finds that outside investors in PN4 companies incurred extreme agency costs compared to positive economic profit companies because of poor governance. Relative to the control group, PN4 companies had higher insider ownership, borrowing, and lower equity values. The study highlights the uniqueness of the Malaysian securities law that allows corporate insiders to proactively use monitoring mechanisms …
Accounting Ethics Education: Integrating Reflective Learning And Virtuse Ethics, Steven Mintz
Accounting Ethics Education: Integrating Reflective Learning And Virtuse Ethics, Steven Mintz
Steven Mintz
This paper explains the use of reflective learning techniques to create and deliver a new ethics course. Students apply virtue-based reasoning with reflective thinking to resolve conflicts faced by accounting professionals. Teaching techniques include class discussion, minute papers, reflection journals, role playing, and case analysis. Reflective learning helps to transform existing ideas and understandings to come to a new understanding of a situation. As a tool for ethics education in accounting, reflective learning provides the link that may enhance ethical understanding and enable students to apply virtue and reflective thinking to a variety of situations discussed in accounting courses.
Corporate Financial Reporting: By Emergence Or Intelligent Design, Shyam Sunder
Corporate Financial Reporting: By Emergence Or Intelligent Design, Shyam Sunder
Shyam Sunder
No abstract provided.
The Effect Of Gender And Dependent Children On Professional Accountants' Career Progression, Carolyn Windsor, P Auyeung
The Effect Of Gender And Dependent Children On Professional Accountants' Career Progression, Carolyn Windsor, P Auyeung
Carolyn Windsor
The ILO [International Labor Organization. Women in Management, Breaking Through the Glass Ceiling, An Update 2004. Geneva, Switzerland: International Labor Office; 2004.] reported that workingwomen are still concentrated in lower level management positions, thus perpetuating women's social and economic injustice. The accounting profession is no different with few women gaining a partnership in the international accounting firms. This study analyses demographics of 183 respondents in the large international accounting firms to examine women's career progression. We used a three-way analysis of covariance to investigate the dependent variable, management at five levels from partner to accounting senior. Independent factors are gender, …