This series is devoted to the factors influencing accounting practice. It analyzes topics such as regulatory philosophy, self-regulation in accounting and regulatory policy. Each volume is structured into three parts - main articles, perspectives and book reviews. This volume includes a theoretical investigation of client internal control structures and management fraud. It also covers topics such as the volatility of pension costs, public accountant's professional conduct, an examination of borrower and lender perceptions, bank loan loss provisions after resignation, retirement or death, and the economic consequences of accounting standards and Islamic banks.
- Limba : Engleza
- Cuprins : Part 1 Main papers: the volatility of pension cost - some exploratory research, Stanley C. Martens, John E. McEnroe; a study of characteristics related to public accountants' professional conduct, Ho-Chan Hwang, Arnold Schneider; GASB rhetoric - a content analysis of GASB statements, Suzanne H. Lowensohn, Thomas R. Robinson, George Sanders; the debt equivalency of recognized vs. disclosed obligations - an examination of borrower and lender perceptions, V. Gopalakrishnan, Mohinder Parkash; the professional identification of accountancy - evidence from comparative content analysis of mission statements, Julia Grant; managerial turnover and successor accounting discretion - bank loan loss provisions after resignation, retirement, or death, Drew Dahl; economic consequences of accounting standards and Islamic banks, Rifaut Ahmed AbJel Karim; auditor reports on client internal control structures and management fraud - a theoretical investigation, Frank Nekrasz, Jr. Part 2 Research reports: legislation and case law
- Data Publicarii : 24 Sep 1996
- Format : Hardback
- Numar pagini : x,300
- ISBN : 9781559389969