By Philip M J Reckers
The twenty-second quantity of Advances in Accounting maintains to supply an enormous discussion board for discourse between and among educational and working towards accountants on problems with value to the way forward for the self-discipline. Emphasis is still put on unique remark, serious research and inventive study - examine that delivers to substantively enhance our realizing of monetary markets, behavioral phenomenon and regulatory coverage. know-how and competitive worldwide festival have propelled great adjustments over the 2 a long time seeing that AIA used to be based. a wide range of unsolved questions maintains to plague a career lower than hearth within the aftermath of 1 monetary debacle after one other and grabbling with the appearance of overseas accounting standards.This quantity of Advances in Accounting now not strangely contains a number of articles reflective on auditor independence, auditor tenure, auditor rotation and non-audit carrier charges. This quantity additionally appears to be like at demanding situations dealing with the tutorial neighborhood with admire to pressures put on school to put up; an information pushed remark is equipped by means of the in-coming editor of the eu Accounting assessment. different papers learn using monetary facts to estimate chance rates, and degree the working potency of organizations; and reconsider marketplace response to quarterly profits. AIA keeps its dedication to the worldwide enviornment by means of publishing a number of papers with a global standpoint. As by no means ahead of the accounting occupation is looking for how you can reinvent itself and recapture relevance and credibility. AIA likewise keeps to champion ahead pondering research.*Addresses the function of the auditor*Investigates how monetary facts is represented, used, and received*Scope of content material is foreign
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Additional resources for Advances in Accounting, Volume 22
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DeAngelo, L. (1981). Auditor size and audit quality. Journal of Accounting and Economics, 3, 183–199. Findings on the Effects of Audit Firm Rotation 25 Dechow, P. , Sloan, R. , & Sweeney, A. P. (1996). Causes and consequences of earnings manipulation: An analysis of ﬁrms subject to enforcement actions by the SEC. Contemporary Accounting Research, 13, 1–36. DeZoort, F. , Hermanson, D. , Archambeault, D. , & Reed, S. A. (2002). Audit committee effectiveness: A synthesis of the empirical audit committee literature.