By Philip M J Reckers
Now in its twentieth version, "Advances in Accounting" keeps to supply an immense discussion board for discourse between and among educational and working towards accountants on problems with importance to the way forward for the self-discipline. Emphasis remains to be put on unique observation, serious research and inventive learn - study that offers to substantively develop our knowing of monetary markets, behavioral phenomenon and regulatory coverage. know-how and competitive worldwide festival have propelled great alterations over the 2 many years due to the fact AIA was once based. a big selection of unsolved questions keeps to plague a occupation less than hearth within the aftermath of 1 monetary debacle after one other. This quantity of "Advances in Accounting" comprises articles reflective of contemporary monetary misery: articles at the results of submit financial disaster monetary reporting, dimension of decline in profits endurance, re-estimations of financial disaster prediction types, and an figuring out of recent coverage wishes. It additionally appears to be like at traits of value to teachers (trends in learn and dissertations concentration) and practitioners (trends in IS audits). With this twentieth quantity, "Advances in Accounting" makes a brand new dedication to the worldwide area via advent of a world part and a brand new foreign affiliate editor. As by no means earlier than, the accounting career is looking for how one can reinvent itself and recapture relevance and credibility. AIA likewise keeps to champion swap via this revised worldwide editorial dedication.
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Extra info for Advances in Accounting, Volume 20
Bankruptcy yearbook and almanac. Boston: New Generation Research. , & Rama, D. V. (1995). Audit reports for companies in financial distress: Before and after SAS No. 59. Auditing: A Journal of Practice and Theory, 14(Spring), 50–63. Securities and Exchange Committee (SEC) (2001). Office of Chief Accountant: Letter from SEC Chief Accountant to Edmund Jenkins, Chairman, FASB re: Implementing the O’Malley Panel’s Recommendations. Washington, DC: Government Printing Office. Zmijewski, M. E. (1984).
2002). Auditor tenure and audit reporting failures. Auditing: A Journal of Practice and Theory, 21(March), 67–78. , McKeown, J. , & Mutchler, J. F. (1994). A re-examination of auditor versus model accuracy within the context of the going-concern decision. Contemporary Accounting Research, 10(Spring), 409–431. Lennox, C. (1999). Are large auditors more accurate than small auditors? Accounting and Business Research, 29(3), 217–228. McKeown, J. , Mutchler, J. , & Hopwood, W. (1991). Towards an explanation of auditor failure to modify the audit opinion of bankrupt companies.
G. g. g. capital intensity), and the lower financial capital costs of debt, relative to equity, financing. Our barriers-to-entry variable is a sum of the average values of research and development expense, depreciation expense, interest expense, and advertising expense over the quarters in each subperiod, deflated by the average sales over the same subperiod (all measured in millions of dollars). Darby (1972) and Zarnowitz (1972) provide empirical evidence in support of Friedman’s (1955) view that permanent (transitory) income is related to the consumption of non-durable (durable) goods and services.