Research For Management Policy, Shyam Sunder
Dec 2010
Research For Management Policy, Shyam Sunder
Shyam Sunder
No abstract provided.
Research For Accounting Policy, Shyam Sunder
Dec 2010
Research For Accounting Policy, Shyam Sunder
Shyam Sunder
No abstract provided.
Research For Accounting Policy, Shyam Sunder
Nov 2010
Research For Accounting Policy, Shyam Sunder
Shyam Sunder
No abstract provided.
Research For Accounting Policy, Shyam Sunder
Oct 2010
Research For Accounting Policy, Shyam Sunder
Shyam Sunder
No abstract provided.
Riding The Accounting Train: From Crisis To Crisis In Eighty Years, Shyam Sunder
Oct 2010
Riding The Accounting Train: From Crisis To Crisis In Eighty Years, Shyam Sunder
Shyam Sunder
No abstract provided.
Research For Accounting Policy, Shyam Sunder
Sep 2010
Research For Accounting Policy, Shyam Sunder
Shyam Sunder
No abstract provided.
Research For Accounting Policy, Shyam Sunder
Jun 2010
Research For Accounting Policy, Shyam Sunder
Shyam Sunder
No abstract provided.
Engaging Auditors: Field Investigation Of A Courtship, Shyam Sunder, Krista Fiolleau, Kris Hoang, Karim Jamal
May 2010
Engaging Auditors: Field Investigation Of A Courtship, Shyam Sunder, Krista Fiolleau, Kris Hoang, Karim Jamal
Shyam Sunder
We report results of a field study of the process by which a Canadian publicly-traded company and prospective auditors acquire information about each other and enter an engagement. We obtained documents from the company (including a request for proposal and minutes of audit committee meetings) and bids submitted by audit firms. We also interviewed senior company officers and all prospective audit partners to learn what each party wanted to know about the other, and how they obtained the information they sought. We observed: (1) the audit committee was involved in the process, but management effectively controlled the selection of the …
Engaging Auditors: Field Investigation Of A Courtship, Shyam Sunder
Apr 2010
Engaging Auditors: Field Investigation Of A Courtship, Shyam Sunder
Shyam Sunder
No abstract provided.
Hicksian Income In The Conceptual Framework, Michael Bromwich, Richard Macve, Shyam Sunder
Feb 2010
Hicksian Income In The Conceptual Framework, Michael Bromwich, Richard Macve, Shyam Sunder
Shyam Sunder
In seeking to replace accounting ‘conventions’ by ‘concepts’ in the pursuit of principles-based standards, the FASB/IASB joint project on the conceptual framework has grounded its approach on a well-known definition of ‘income’ by Hicks. We welcome the use of theories by accounting standard setters and practitioners, if theories are considered in their entirety. ‘Cherry-picking’ parts of a theory to serve the immediate aims of standard setters risks distortion. Misunderstanding and misinterpretation of the selected elements of a theory increase the distortion even more. We argue that the Boards have selectively picked from, misquoted, misunderstood, and misapplied Hicksian concepts of income. …
