By Philip M J Reckers
Now in its twenty-first version, Advances in Accounting keeps to supply a huge discussion board for discourse between and among educational and training accountants on problems with value to the way forward for the self-discipline. Emphasis remains to be put on unique observation, serious research and artistic learn - study that can provide to substantively develop our realizing of monetary markets, behavioral phenomenon and regulatory coverage. expertise and competitive international festival have propelled large alterations over the 2 many years in view that AIA was once based. a wide range of unsolved questions maintains to plague a career below hearth within the aftermath of 1 monetary debacle after one other and grabbling with the appearance of foreign accounting criteria. This quantity of Advances in Accounting now not strangely comprises articles reflective of modern specialize in company governance, profits administration and the impact of the CEO, the accuracy of gains forecasts and the price relevance or voluntary and mandated disclosures. This quantity additionally seems to be at demanding situations dealing with the educational neighborhood with appreciate to expertise and addresses pedagogical advances retaining promise. AIA keeps its dedication to the worldwide area by means of publishing study with a global point of view within the overseas part inaugurated in quantity 20. As by no means earlier than the accounting occupation is looking for how you can reinvent itself and recapture relevance and credibility. AIA likewise maintains to champion ahead pondering study.
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Additional info for Advances in Accounting, Volume 21
Wright, A. (2004). A longitudinal investigation of the audit and non-audit services fee markets (1984 to 1999). Working paper, Boston College. , & Trompeter, G. (1998). An examination of factors affecting audit practice development. Contemporary Accounting Research(Winter), 481–504. , & Trompeter, G. (1987). An investigation of the impact of economic and organizational factors on auditor independence. Auditing: A Journal of Practice & Theory(Fall), 1–11. , & Newton, J. (1994). An empirical exploration of complex accountability in public accounting.
External auditors’ reliance on work performed by internal auditors: The inﬂuence of fee pressure on this reliance decision. Auditing: A Journal of Practice & Theory(Supplement), 117–136. Hill, M. C. (2001). Planned audit hours: Do auditors use a same as last year strategy? Advances in Accounting Behavioral Research, 4, 281–302. 22 JAMES L. , & Koonce, L. (1996). Audit analytical procedures: A ﬁeld investigation. Contemporary Accounting Research(Fall), 457–486. Houston, R. (1999). The effect of fee pressure and client risk on audit seniors’ time budget decisions.
In an attempt to provide some empirical evidence regarding the new 28 C. S. AGNES CHENG ET AL. , SFAS Nos. 141 and 142). 2 Therefore, a valuation model with EPooling and BPurchase used as proxies for the earnings and book value under SFAS No. 141/142 is utilized to evaluate the new framework. The adjusted R2 from this proxy model is investigated to see whether it is signiﬁcantly greater than that of either pooling accounting or purchase accounting. We ﬁnd that the earnings and book value of the proxy framework better explains share price than that from either pooling or purchase accounting for half of our testing samples and years.
Advances in Accounting, Volume 21 by Philip M J Reckers