Monograph Studies In Accounting Research 33 Empirical Research In Auditor Litigation

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(Monograph) Studies in Accounting Research #33, Empirical Research in Auditor Litigation

Author : Zoe-Vonna Palmrose
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (129 download)

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Book Synopsis (Monograph) Studies in Accounting Research #33, Empirical Research in Auditor Litigation by : Zoe-Vonna Palmrose

Download or read book (Monograph) Studies in Accounting Research #33, Empirical Research in Auditor Litigation written by Zoe-Vonna Palmrose and published by . This book was released on 2001 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Studies in Accounting Research #33 provides guidance for conducting empirical research on auditor litigation and for using data on auditor litigation in teaching. To facilitate research and teaching, the monograph includes a CD with a Database. The Database has over 1,000 client observations with audit litigation involving the Big Five and their legacy firms. Non-Big Five firms are included on joint litigation. The Database includes litigation over allegations of audit failure on audits from 1960 through 1995, as long as legal actions were filed by end of 1995.The Database contains an extensive amount of information. For example, it has information on clients and auditors, accounting and auditing issues, legal characteristics and issues, regulatory actions, and litigation resolutions. All information is from public sources available through early 1999.The Database should be easily usable by academics, practitioners, and students alike. It is designed for use with Microsoft Access (the CD has three versions for Access 2.0, 97, and 2000). While the Database as published provides a rich source of litigation-related information, it is also designed so that users can customize it to meet their particular needs. For example, the Database can be updated with further information about the observations or with additional observations, such as audit litigation filed after 1995. The monograph makes a number of suggestions for using the Database in a variety of research settings. The Database is designed for stand-alone use or it can be used in combination with data from other sources. The discussion of research considerations and applications encompasses both the usefulness and limitations of the Database.Further, the Database can be used in teaching a variety of graduate and undergraduate courses, including courses on financial accounting, financial statement analysis, auditing, securities litigation, accountant's liability, governance, and professional regulation and institutions. The discussion of teaching applications includes suggestions on opportunities for bringing litigation-related topics into the classroom through supplementing lecture materials, promoting active learning, developing new teaching cases, extending and enriching existing case materials, and designing student projects, assignments, and other educational activities.

Empirical Research in Auditor Litigation

Author : Zoe-Vonna Palmrose
Publisher : Amer Accounting Assn
ISBN 13 : 9780865390874
Total Pages : 90 pages
Book Rating : 4.3/5 (98 download)

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Book Synopsis Empirical Research in Auditor Litigation by : Zoe-Vonna Palmrose

Download or read book Empirical Research in Auditor Litigation written by Zoe-Vonna Palmrose and published by Amer Accounting Assn. This book was released on 1999 with total page 90 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Earnings Management

Author : Joshua Ronen
Publisher : Springer Science & Business Media
ISBN 13 : 0387257713
Total Pages : 587 pages
Book Rating : 4.3/5 (872 download)

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Book Synopsis Earnings Management by : Joshua Ronen

Download or read book Earnings Management written by Joshua Ronen and published by Springer Science & Business Media. This book was released on 2008-08-06 with total page 587 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a study of earnings management, aimed at scholars and professionals in accounting, finance, economics, and law. The authors address research questions including: Why are earnings so important that firms feel compelled to manipulate them? What set of circumstances will induce earnings management? How will the interaction among management, boards of directors, investors, employees, suppliers, customers and regulators affect earnings management? How to design empirical research addressing earnings management? What are the limitations and strengths of current empirical models?

Accounting Ethics: Empirical studies of accounting ethics

Author : J. Edward Ketz
Publisher : Taylor & Francis US
ISBN 13 : 9780415350815
Total Pages : 464 pages
Book Rating : 4.3/5 (58 download)

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Book Synopsis Accounting Ethics: Empirical studies of accounting ethics by : J. Edward Ketz

Download or read book Accounting Ethics: Empirical studies of accounting ethics written by J. Edward Ketz and published by Taylor & Francis US. This book was released on 2005-12-15 with total page 464 pages. Available in PDF, EPUB and Kindle. Book excerpt: For years accounting ethics has been viewed as an unimportant adjunct of academic and professional accounting. However, the economic scandals of the early twenty-first century have dramatically nullified this characterisation, with the ruination of investors in Enron, WorldCom, Waste Management, Aldelphia, Tyco and scores of other business concerns raising questions about the adequacy and relevance of academic research into accounting ethics, as well as the ethical nature of professional parties. Presenting important papers that reassess these theories, research studies and professional practices in the field of accounting ethics, this collection scrutinizes the body of knowledge that did not protect the investing public, and examines the current crisis in the creditability of financial reports.

Corporate Integrity Framework Research Monograph: Impact of non-audit services on auditor independence

Author :
Publisher :
ISBN 13 :
Total Pages : 100 pages
Book Rating : 4.:/5 (318 download)

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Book Synopsis Corporate Integrity Framework Research Monograph: Impact of non-audit services on auditor independence by :

Download or read book Corporate Integrity Framework Research Monograph: Impact of non-audit services on auditor independence written by and published by . This book was released on 2007 with total page 100 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Judgment and Decision-Making Research in Accounting and Auditing

Author : Robert H. Ashton
Publisher : Cambridge University Press
ISBN 13 : 0521418445
Total Pages : 311 pages
Book Rating : 4.5/5 (214 download)

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Book Synopsis Judgment and Decision-Making Research in Accounting and Auditing by : Robert H. Ashton

Download or read book Judgment and Decision-Making Research in Accounting and Auditing written by Robert H. Ashton and published by Cambridge University Press. This book was released on 1995-09-29 with total page 311 pages. Available in PDF, EPUB and Kindle. Book excerpt: A timely and comprehensive study on behavioural decision-making within the field of accounting.

Advances in Accounting

Author : Philip M J Reckers
Publisher : Elsevier
ISBN 13 : 0080463215
Total Pages : 287 pages
Book Rating : 4.0/5 (84 download)

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Book Synopsis Advances in Accounting by : Philip M J Reckers

Download or read book Advances in Accounting written by Philip M J Reckers and published by Elsevier. This book was released on 2006-07-04 with total page 287 pages. Available in PDF, EPUB and Kindle. Book excerpt: The twenty-second volume of Advances in Accounting continues to provide an important forum for discourse among and between academic and practicing accountants on issues of significance to the future of the discipline. Emphasis continues to be placed on original commentary, critical analysis and creative research – research that promises to substantively advance our understanding of financial markets, behavioral phenomenon and regulatory policy. Technology and aggressive global competition have propelled tremendous changes over the two decades since AIA was founded. A wide array of unsolved questions continues to plague a profession under fire in the aftermath of one financial debacle after another and grabbling with the advent of international accounting standards. This volume of Advances in Accounting not surprisingly includes several articles reflective on auditor independence, auditor tenure, auditor rotation and non-audit service fees. This volume also looks at challenges facing the academic community with respect to pressures placed on faculty to publish; a data driven commentary is provided by the in-coming editor of the European Accounting Review. Other papers examine the use of financial data to estimate risk premiums, and measure the operating efficiency of firms; and re-examine market reaction to quarterly earnings. AIA continues its commitment to the global arena by publishing several papers with an international perspective. As never before the accounting profession is seeking ways to reinvent itself and recapture relevance and credibility. AIA likewise continues to champion forward thinking research.*Addresses the role of the auditor*Investigates how financial data is represented, used, and received*Scope of content is international

Subject Guide to Books in Print

Author :
Publisher :
ISBN 13 :
Total Pages : 1528 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis Subject Guide to Books in Print by :

Download or read book Subject Guide to Books in Print written by and published by . This book was released on 1984 with total page 1528 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Auditing Symposium VII

Author : Howard F. Stettler
Publisher :
ISBN 13 :
Total Pages : 206 pages
Book Rating : 4.:/5 ( download)

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Book Synopsis Auditing Symposium VII by : Howard F. Stettler

Download or read book Auditing Symposium VII written by Howard F. Stettler and published by . This book was released on 1984 with total page 206 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Social Science Research

Author : Anol Bhattacherjee
Publisher : CreateSpace
ISBN 13 : 9781475146127
Total Pages : 156 pages
Book Rating : 4.1/5 (461 download)

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Book Synopsis Social Science Research by : Anol Bhattacherjee

Download or read book Social Science Research written by Anol Bhattacherjee and published by CreateSpace. This book was released on 2012-04-01 with total page 156 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is designed to introduce doctoral and graduate students to the process of conducting scientific research in the social sciences, business, education, public health, and related disciplines. It is a one-stop, comprehensive, and compact source for foundational concepts in behavioral research, and can serve as a stand-alone text or as a supplement to research readings in any doctoral seminar or research methods class. This book is currently used as a research text at universities on six continents and will shortly be available in nine different languages.

Case Study Evaluations

Author :
Publisher :
ISBN 13 :
Total Pages : 134 pages
Book Rating : 4.:/5 (31 download)

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Book Synopsis Case Study Evaluations by :

Download or read book Case Study Evaluations written by and published by . This book was released on 1990 with total page 134 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Ulrich's Periodicals Directory

Author :
Publisher :
ISBN 13 :
Total Pages : 2748 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis Ulrich's Periodicals Directory by :

Download or read book Ulrich's Periodicals Directory written by and published by . This book was released on 2003 with total page 2748 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Taxing Corporate Income in the 21st Century

Author : Alan J. Auerbach
Publisher : Cambridge University Press
ISBN 13 : 1139464515
Total Pages : 401 pages
Book Rating : 4.1/5 (394 download)

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Book Synopsis Taxing Corporate Income in the 21st Century by : Alan J. Auerbach

Download or read book Taxing Corporate Income in the 21st Century written by Alan J. Auerbach and published by Cambridge University Press. This book was released on 2007-04-16 with total page 401 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book was first published in 2007. Most countries levy taxes on corporations, but the impact - and therefore the wisdom - of such taxes is highly controversial among economists. Does the burden of these taxes fall on wealthy shareowners, or is it passed along to those who work for, or buy the products of, corporations? Can a country with high corporate taxes remain competitive in the global economy? This book features research by leading economists and accountants that sheds light on these and related questions, including how taxes affect corporate dividend policy, stock market value, avoidance, and evasion. The studies promise to inform both future tax policy and regulatory policy, especially in light of the Sarbanes-Oxley Act and other actions by the Securities and Exchange Commission that are having profound effects on the market for tax planning and auditing in the wake of the well-publicized accounting scandals in Enron and WorldCom.

Accounting Theory

Author : Harry I. Wolk
Publisher : SAGE
ISBN 13 : 1412953456
Total Pages : 697 pages
Book Rating : 4.4/5 (129 download)

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Book Synopsis Accounting Theory by : Harry I. Wolk

Download or read book Accounting Theory written by Harry I. Wolk and published by SAGE. This book was released on 2008 with total page 697 pages. Available in PDF, EPUB and Kindle. Book excerpt: Presents complex materials in a clear and understandable manner. Incorporating the latest accounting standards and presenting the most up-to-date accounting theory from the top academic journals in accounting and finance throughout the world.

EBOOK Financial Accounting Theory

Author : Craig Deegan
Publisher : McGraw-Hill Education Australia
ISBN 13 : 174307462X
Total Pages : 648 pages
Book Rating : 4.7/5 (43 download)

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Book Synopsis EBOOK Financial Accounting Theory by : Craig Deegan

Download or read book EBOOK Financial Accounting Theory written by Craig Deegan and published by McGraw-Hill Education Australia. This book was released on 2014-01-15 with total page 648 pages. Available in PDF, EPUB and Kindle. Book excerpt: The much anticipated fourth edition of Craig Deegans Financial Accounting Theory delivers authoritative and completely up to date material with the discussion of both existing theories and newer theories that have surfaced as financial reporting has become more international. This edition includes a new selection of modern “Accounting Headlines” which provide current examples of organisations and individuals putting accounting theory into practice in both local and global settings. Financial Accounting Theory covers additional topics such as critical perspectives, public sector accounting and fair value. Workflows and processes are presented using enhanced visual charts to help demonstrate how accounting works in practice. Deegan presents the concepts in a clear and straightforward style, while challenging students to think critically about the range of accounting theories. Financial Accounting Theory provides a sound basis for readers contemplating further research and develops habits of analytical reasoning and critical thinking.

Auditing Practice, Research, and Education

Author : Timothy B. Bell
Publisher :
ISBN 13 : 9780614080957
Total Pages : 210 pages
Book Rating : 4.0/5 (89 download)

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Book Synopsis Auditing Practice, Research, and Education by : Timothy B. Bell

Download or read book Auditing Practice, Research, and Education written by Timothy B. Bell and published by . This book was released on 1995 with total page 210 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Artificial Intelligence in Asset Management

Author : Söhnke M. Bartram
Publisher : CFA Institute Research Foundation
ISBN 13 : 195292703X
Total Pages : 95 pages
Book Rating : 4.9/5 (529 download)

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Book Synopsis Artificial Intelligence in Asset Management by : Söhnke M. Bartram

Download or read book Artificial Intelligence in Asset Management written by Söhnke M. Bartram and published by CFA Institute Research Foundation. This book was released on 2020-08-28 with total page 95 pages. Available in PDF, EPUB and Kindle. Book excerpt: Artificial intelligence (AI) has grown in presence in asset management and has revolutionized the sector in many ways. It has improved portfolio management, trading, and risk management practices by increasing efficiency, accuracy, and compliance. In particular, AI techniques help construct portfolios based on more accurate risk and return forecasts and more complex constraints. Trading algorithms use AI to devise novel trading signals and execute trades with lower transaction costs. AI also improves risk modeling and forecasting by generating insights from new data sources. Finally, robo-advisors owe a large part of their success to AI techniques. Yet the use of AI can also create new risks and challenges, such as those resulting from model opacity, complexity, and reliance on data integrity.