Journal Of Accounting Auditing Finance

Author : Anonim
Publisher : Unknown
Page : 768 pages
File Size : 46,7 Mb
Release : 1894
Category : Accounting
ISBN : CHI:24121873

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Journal of Accounting, Auditing & Finance by Anonim Pdf

Author : Shahzad Uddin,Mathew Tsamenyi
Publisher : Emerald Group Publishing
Page : 310 pages
File Size : 51,8 Mb
Release : 2010-12-02
Category : Business & Economics
ISBN : 9780857244512

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Research in Accounting in Emerging Economies by Shahzad Uddin,Mathew Tsamenyi Pdf

Includes research papers that examines various issues including the adoption of International Financial Reporting Standards (IFRS) and International Public Sector Accounting Standards (IPSASs), management accounting change in the context of public sector reforms, corporate reporting disclosures, auditing, etcetera.

Author : Mehmet Serdar Erciş,Murat Serçemeli
Publisher : Cambridge Scholars Publishing
Page : 147 pages
File Size : 50,6 Mb
Release : 2019-03-29
Category : Business & Economics
ISBN : 9781527532328

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Contemporary Research in Accounting, Auditing and Finance by Mehmet Serdar Erciş,Murat Serçemeli Pdf

The business world needs to follow developments in the areas of accounting, auditing and finance in order to be able to adapt to globalization, technological advances and changing human needs. This book explores current issues in accounting, auditing and finance from a scientific point of view, and makes various suggestions for their solutions. In this context, the contributions here take into account the latest developments in the field and utilise a wide range of resources. The reader will learn about participation banks, audit risk, financial manipulation, forensic accounting, accounting errors, the effects of blockchain technologies, electronic finances, efficient markets hypothesis, integrated reporting, production costs, Islamic banking, enterprise risk management systems, and TAS16.

Author : Liudmyla Shkulipa
Publisher : Sciendo
Page : 287 pages
File Size : 44,5 Mb
Release : 2020-03-09
Category : Business & Economics
ISBN : 9788395669675

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Accounting Journals: Scopus, Web of Science, SCImago by Liudmyla Shkulipa Pdf

This book is a full guidebook among more than 218 accounting international journals with an evaluation of 3,000 publications for over the last two years. It aims to help readers for selecting an appropriate journal for publishing own research in the international arena or to find the required topic for conducting further investigating or to be informed about so large-scale science as accounting. Here a reader will find detailed information about accounting journals in terms of Scopus, Web of Science and SCImago databases. In addition, there are highlighted accounting journals in terms of IFRS and blockchain concentration in accounting researches nowadays. The relevant aims and scope of each journal are also presented. Anyway, this book is an indispensable assistant for students while getting the “Accounting” specialization, as well as teachers and scientists while conducting empirical researches in the practice and theory of the accounting filed.

Author : Jay C. Thibodeau,Jerry R. Strawser,Timothy J. Louwers,David Sinason,Allen Blay
Publisher : McGraw-Hill Education
Page : 0 pages
File Size : 54,9 Mb
Release : 2017-02-03
Category : Business & Economics
ISBN : 1260152162

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Loose Leaf for Auditing & Assurance Services by Jay C. Thibodeau,Jerry R. Strawser,Timothy J. Louwers,David Sinason,Allen Blay Pdf

As auditors, we are trained to investigate beyond appearances to determine the underlying facts—in other words, to look beneath the surface. From the Enron and WorldCom scandals of the early 2000s to the financial crisis of 2007–2008 to present-day issues and challenges related to significant estimation uncertainty, understanding the auditor’s responsibility related to fraud, maintaining a clear perspective, probing for details, and understanding the big picture are indispensable to effective auditing. With the availability of greater levels of qualitative and quantitative information (“big data”), the need for technical skills and challenges facing today’s auditor is greater than ever. The author team of Louwers, Blay, Sinason, Strawser, and Thibodeau has dedicated years of experience in the auditing field to this new edition of Auditing & Assurance Services, supplying the necessary investigative tools for future auditors.

Author : Khondkar E. Karim
Publisher : Emerald Group Publishing
Page : 200 pages
File Size : 42,8 Mb
Release : 2021-01-20
Category : Business & Economics
ISBN : 9781800710122

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Advances in Accounting Behavioral Research by Khondkar E. Karim Pdf

Advances in Accounting Behavioral Research promotes research across all areas of accounting, incorporating theory from, and contributing knowledge to, the fields of applied psychology, sociology, management science, ethics and economics.

Author : Timothy Louwers,Robert Ramsay,David Sinason,Jerry Strawser,Jay Thibodeau
Publisher : McGraw Hill
Page : 980 pages
File Size : 53,7 Mb
Release : 2014-10-16
Category : Business & Economics
ISBN : 9780077171940

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Ebook: Auditing & Assurance Services by Timothy Louwers,Robert Ramsay,David Sinason,Jerry Strawser,Jay Thibodeau Pdf

Auditors are trained to investigate beyond appearances to determine the underlying facts—in other words, to look beneath the surface. The recent financial crisis has made this skill even more crucial to the business community. As a result of this recent crisis and of the financial statement accounting scandals that occurred at the turn of the century, understanding the auditor’s responsibility related to fraud, maintaining a clear perspective, probing for details, and understanding the big picture are indispensable to effective auditing. The author team of Louwers, Ramsay, Sinason, Strawser, and Thibodeau has dedicated years of experience in the auditing field to this new edition of Auditing & Assurance Services, supplying the necessary investigative tools for future auditors.

Author : Elaine Conway,Darren Byrne
Publisher : Springer
Page : 203 pages
File Size : 41,6 Mb
Release : 2018-06-01
Category : Business & Economics
ISBN : 9783319911137

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Contemporary Issues in Accounting by Elaine Conway,Darren Byrne Pdf

The book explores the developing challenges and opportunities within the business and finance world which are likely to impact the accounting profession in the near future. It outlines a number of approaches to ensure that the accountants of the future are equipped with a useful awareness of some of the key topic areas that are quickly becoming a reality and helps bridge the gap between academia and practice. The chapters are standalone introductory pieces to provide useful précis of key topics and how they apply to the accounting profession in particular. It aims to deliver key readings on ‘hot topics’ not addressed in other texts which the accounting profession is tackling or are likely to tackle soon. Hence the book provides accounting students and researchers a solid grounding in a broad range of highly relevant non-technical accounting themes, looking at the bigger environment in which future accountants will be operating, involving considerations of strategic corporate governance issues and highlighting competences beyond the standard technical accounting skill sets.

Author : Jay Thibodeau,Jerry Strawser,Timothy Louwers,David Sinason,Allen Blay
Publisher : McGraw-Hill Education
Page : 1040 pages
File Size : 53,9 Mb
Release : 2017-02-10
Category : Business & Economics
ISBN : 1259573281

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Auditing & Assurance Services by Jay Thibodeau,Jerry Strawser,Timothy Louwers,David Sinason,Allen Blay Pdf

As auditors, we are trained to investigate beyond appearances to determine the underlying facts—in other words, to look beneath the surface. From the Enron and WorldCom scandals of the early 2000s to the financial crisis of 2007–2008 to present-day issues and challenges related to significant estimation uncertainty, understanding the auditor’s responsibility related to fraud, maintaining a clear perspective, probing for details, and understanding the big picture are indispensable to effective auditing. With the availability of greater levels of qualitative and quantitative information (“big data”), the need for technical skills and challenges facing today’s auditor is greater than ever. The author team of Louwers, Blay, Sinason, Strawser, and Thibodeau has dedicated years of experience in the auditing field to this new edition of Auditing & Assurance Services, supplying the necessary investigative tools for future auditors.

Author : J. Christopher Westland
Publisher : Springer Nature
Page : 344 pages
File Size : 51,5 Mb
Release : 2020-11-20
Category : Business & Economics
ISBN : 9783030490911

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Audit Analytics by J. Christopher Westland Pdf

Today, information technology plays a pivotal role in financial control and audit: most financial data is now digitally recorded and dispersed among servers, clouds and networks over which the audited firm has no control. Additionally, a firm’s data—particularly in the case of finance, software, insurance and biotech firms— comprises most of the audited value of the firm. Financial audits are critical mechanisms for ensuring the integrity of information systems and the reporting of organizational finances. They help avoid the abuses that led to passage of legislation such as the Foreign Corrupt Practices Act (1977), and the Sarbanes-Oxley Act (2002). Audit effectiveness has declined over the past two decades as auditor skillsets have failed to keep up with advances in information technology. Information and communication technology lie at the core of commerce today and are integrated in business processes around the world. This book is designed to meet the increasing need of audit professionals to understand information technology and the controls required to manage it. The material included focuses on the requirements for annual Securities and Exchange Commission audits (10-K) for listed corporations. These represent the benchmark auditing procedures for specialized audits, such as internal, governmental, and attestation audits. Using R and RStudio, the book demonstrates how to render an audit opinion that is legally and statistically defensible; analyze, extract, and manipulate accounting data; build a risk assessment matrix to inform the conduct of a cost-effective audit program; and more.

Author : Sandro Brunelli
Publisher : Springer
Page : 105 pages
File Size : 44,8 Mb
Release : 2018-01-30
Category : Business & Economics
ISBN : 9783319730462

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Audit Reporting for Going Concern Uncertainty by Sandro Brunelli Pdf

This book employs a narrative analytical approach to explore all aspects of the debate surrounding auditor reporting on going concern uncertainty worldwide. In-depth analysis of significant academic studies and of regulatory perspectives is combined with an illuminating empirical study in the Italian context. The book opens by discussing the assessment of going concern for accounting and auditing purposes. It is examined how going concern is considered in the FASB and IASB accounting standards and how auditors in the PCAOB and IAASB environments should verify its presence in financial statements and report on it in the audit report. Accounting and auditing in relation to going concern in other jurisdictions are also addressed. Research into the determinants, accuracy, and consequences of going concern opinions (GCO) is then thoroughly reviewed, with separate examination of studies and trends in the United States, Europe, and the rest of the world. In the third part of the book, interesting evidence from the Italian Stock Market, including investor reactions to GCOs during the period 2008–2014, is presented and evaluated. The book will be of interest to academics, regulators, and practitioners alike.

Author : Vesna Vašiček,Gorana Roje
Publisher : Springer
Page : 249 pages
File Size : 43,7 Mb
Release : 2019-03-29
Category : Political Science
ISBN : 9783030033538

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Public Sector Accounting, Auditing and Control in South Eastern Europe by Vesna Vašiček,Gorana Roje Pdf

This book comprehensively presents the current practice and further development paths of public sector accounting, auditing and control systems in 7 South Eastern European countries based on the contributions of highly-respected researchers. Each chapter is a study of the territorial organisation, public sector scope, formulation and execution of central government and local and regional self-government budgets, accounting and financial reporting reforms and practice, audit and other oversight (supervision) in the public sector, and challenges in the further development of public sector accounting and auditing of each country. It also provides insights into the challenges that SEE countries are faced with as they move towards the adoption of accrual accounting and the implementation of IPSAS and/or EPSAS, and offers a valuable reference resource for academics, researchers, students, auditors, public administrators, policy makers and standard setters.

Author : Andrew Higson
Publisher : SAGE
Page : 244 pages
File Size : 55,8 Mb
Release : 2003-02-28
Category : Business & Economics
ISBN : 0761971416

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Corporate Financial Reporting by Andrew Higson Pdf

The Internet bubble has collapsed and the largest bankruptcy in US history, Enron, has made the call for greater transparency in financial reporting more important than ever. Andrew Higson draws attention to what is a 'true and fair view' in reporting and critically examines accounting theory and modern practice.

Author : Wanda A. Wallace
Publisher : Wiley
Page : 324 pages
File Size : 45,9 Mb
Release : 2004-08-12
Category : Business & Economics
ISBN : 0471687278

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Mastery of the Financial Accounting Research System (FARS) Through Cases w/2004 FARS CD-ROM by Wanda A. Wallace Pdf

This is a ground-breaking casebook, complete with the FARS CD, is designed to support the use of FARS as a tool for accountants to effectively use case studies and databases as a source of information. In spring 04, when the CPA exam goes electronic, FASB case studies will be incorporated into the exam. This books presents and analyzes case studies so readers can hone their analytical abilities, learn how to properly identify the scope of relevant guidance, design effective search phrases using Boolean logic, and cope with contradictions and ever-changing guidance in regulation and business practices.

Author : Asokan Anandarajan,Gary Kleinman
Publisher : Business Expert Press
Page : 243 pages
File Size : 42,9 Mb
Release : 2021-06-15
Category : Business & Economics
ISBN : 9781953349330

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International Auditing Standards in the United States by Asokan Anandarajan,Gary Kleinman Pdf

This book is a tool that students, faculty, and practitioners can use to better understand the relationship between US PCAOB auditing standards and IFAC IAASB auditing standards. With time, the designations of US PCAOB standards were reorganized from the initial publication of this book. Accordingly, we have added to this addition an Appendix, Appendix 1. It shows the correlation of the old designation of PCAOB auditing standards, before reorganization, and the new designations for these standards. We also have added a second appendix, Appendix 2. The latter presents the PCAOB standards, the related AICPA standards, and the IFAC IAASB standards. We suggest bookmarking the Appendices and referring back to them as you use the text.