Accounting Commons^™

The Pricing Decision: Balancing The Cost-Based And Market-Based Approaches In Different Industries, Shawn M. Kain, Kenneth Yale Rosenzweig

Accounting Faculty Publications

The objectives of this paper are to discuss cost estimating and pricing issues in four different industries, to analyze methods and strategies that are used in the costing and pricing of products in those industries, and to make general comparisons about costing and pricing techniques.

Accurate projection of costs is essential to the survival of any firm because cost estimates often determine whether a project will be authorized to begin or continue, the amount of resources that will be allocated to a particular product or product line, the prices of products, and the firm's and product line's profitability. Many management …

Accountants’ Liability To Third Parties For Negligent Misrepresentation: The Search For A New Limiting Principle, J. H. Leibman, Anne Kelly

Scholarship and Professional Work - Business

Examines the liability of accountants in the United States to third parties for negligent misrepresentation.

Ethical Issues And Practising Accountants' Perceptions Of The Code Of Ethics: Some Malaysian Evidence, L. C. Choo

Faculty of Business - Accounting & Finance Working Papers

This study attempted to provide some empirical evidence of the ethical issues and conflicts faced by practitioners and to gauge their perceptions on the relevance and usefulness of the Malaysian Institute of Accountants (MIA) Code of Ethics as a guide to ethical behaviour. The results showed that a majority of respondents agreed that the Code helped them to be more aware of ethical concerns in their work and decisions, and that it also enhanced public confidence and professional image besides improving intraprofessional relationships. No significant relationship was seen by respondents between the Code and a firm's competitive position. Rules on …

Ua35/11 Student Honors Research Bulletin, Wku Honors Program

WKU Archives Records

The WKU Student Honors Research Bulletin is dedicated to scholarly involvement and student research. These papers are representative of work done by students from throughout the university.

• Balyeat, Douglas. Expectations Gap: Where Were the Auditors?
• Brown, Kaye. Larry McMurtry: Saddle Up or Leave the Old West Behind
• Fridy, Geraldine. Stephen Crane's Maggie. Another Example of Patriarchal Misogyny?
• Hazelwood, Shirley and Kay Redfern. Effectiveness of Psychosocial rehabilitation Programs: Do They Make a Difference in the Re-hospitalization of the Mentally Ill?
• Johnson, Sean. Effects of Time-out as a Procedure to Decrease Maladaptive Behavior
• Leibering, Elisa, Michelle Nye and LauraLee Wilson. Euthanasia: Legal, …

Auditing Practices In Singapore, See Liang Foo

Research Collection School Of Accountancy

The accounting profession in Singapore plays an important part in the country's economy because it ensures foreign investors' confidence that their investments are audited by competent, independent, and credible auditors. The emergence of joint stock companies in Singapore was made possible by the Indian Joint Stock Companies Act of 1857. The Act requires every company to maintain proper accounting and other records which will explain sufficiently the transactions and financial position of the company and to enable true and fair profit and loss account and balance-sheet and any documents required to be attached thereto to be prepared from time to …