Advances in Accounting, Volume 21 by Philip M J Reckers

By Philip M J Reckers

Now in its twenty-first variation, Advances in Accounting maintains to supply an incredible discussion board for discourse between and among educational and practising accountants on problems with importance to the way forward for the self-discipline. Emphasis is still put on unique observation, severe research and inventive examine - learn that can provide to substantively increase our figuring out of monetary markets, behavioral phenomenon and regulatory coverage. know-how and competitive worldwide festival have propelled great alterations over the 2 a long time for the reason that AIA used to be based. a wide range of unsolved questions maintains to plague a occupation lower than fireplace within the aftermath of 1 monetary debacle after one other and grabbling with the arrival of overseas accounting criteria. This quantity of Advances in Accounting now not strangely comprises articles reflective of contemporary specialize in company governance, profits administration and the effect of the CEO, the accuracy of profits forecasts and the price relevance or voluntary and mandated disclosures. This quantity additionally appears to be like at demanding situations dealing with the educational neighborhood with admire to know-how and addresses pedagogical advances protecting promise. AIA maintains its dedication to the worldwide area via publishing examine with a world standpoint within the foreign 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 keeps to champion ahead pondering examine.

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Advances in Accounting, Volume 21

Now in its twenty-first version, Advances in Accounting maintains to supply a big discussion board for discourse between and among educational and practising accountants on problems with value to the way forward for the self-discipline. Emphasis remains to be put on unique remark, severe research and inventive study - examine that offers to substantively develop our knowing of monetary markets, behavioral phenomenon and regulatory coverage.

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The Effect of Partner Preferences 19 Additional research is needed to investigate the role of the review process and competitive pressures on audit program planning. Superiors generally assist in establishing the initial audit program. Marxen (1990), for example, suggests concerns about an excessive focus on efficiency, and the potentially more salient threat of future lawsuits, may lead more experienced auditors to revise the audit plans of their subordinates to improve audit effectiveness. , 1997).

Gramling, A. (1999). 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).

6. Number of merger and acquisition transactions identified from Mergers and Acquisitions from 1988–1996. Number of merger and acquisition transactions not meeting the criteria that at least 50% of the target company’s ownership is acquired. Number of merger and acquisition transactions for which data are unavailable on the Lexis/Nexis database. Number of merger and acquisition transactions not meeting the materiality criterion for multiple mergers or acquisitions. Numbers of merger and acquisition transactions for which financial data are unavailable on Compustat and CRSP.

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