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The effect of accounting regulation on second-tier audit firms and their clients audit pricing and quality, cost of capital, and backdating of stock options /Farag, Magdy. January 2007 (has links)
Thesis (Ph. D.)--Kent State University, 2007. / Title from PDF t.p. (viewed June 26, 2008). Advisor: Pervaiz Alam. Includes bibliographical references (p. 133-142).
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Die Haftung des Wirtschaftsprüfers und des C.P.A. gegenüber Dritten : die Haftung für Vermögensschäden des deutschen Wirtschaftsprüfers und des U.S.-amerikanischen Certified Public Accountant in der Bundesrepublik Deutschland und den Vereinigten Staaten von Amerika : eine rechtsvergleichende Untersuchung /Czech, Hartmut W. January 1977 (has links)
Thesis (doctoral)--Universität Hamburg.
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A study of environmental scanning in professional accounting organisations in Hong KongKelly, Shane. January 1900 (has links)
Thesis (M.B.A.)--University of Hong Kong, 1984. / Also available in print.
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A comparison of the opinions of accounting academics and accounting practitioners about technology knowledge needed by entry-level accountantsBland, Sandra J. K. Ashby, Dianne E., January 2002 (has links)
Thesis (Ph. D.)--Illinois State University, 2002. / Title from title page screen, viewed March 7, 2006. Dissertation Committee: Dianne E. Ashby (chair), Patricia Klass, John Rugutt, David J. Larkin. Includes bibliographical references (leaves 143-149) and abstract. Also available in print.
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Understanding international accounting standard setting : a case study of the process of revising IAS 12 (1996), income tax /Hjelström, Anja, January 2005 (has links)
Diss. Stockholm : Handelshögskolan, 2005.
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The problem of taxonomy and conceptual equivalents in terminology : with special focus on Australian accounting terms /Chidiac, Emile. January 1994 (has links)
Thesis--M.A. (Hons. Translation)--University of Western Sydney, Macarthur, (Faculty of Education), 1994. / Includes bibliographical references (p. 192-197).
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Stock returns, earnings management, and discretionary accruals an examination of the accrual anomaly /Cotten, Brett D. Peterson, David R. January 2005 (has links)
Thesis (Ph. D.)--Florida State University, 2005. / Advisor: David Peterson, Florida State University, College of Business, Dept. of Finance. Title and description from dissertation home page (viewed Jan. 24, 2006). Document formatted into pages; contains viii, 131 pages. Includes bibliographical references.
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Rechnungsabgrenzungsposten und steuerliche Gewinnermittlung /Scheel, Michael. January 1900 (has links)
Author's thesis (doctoral)--Universität Frankfurt am Main, 2009. / Includes bibliographic references (p. 175-217).
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A percep????o da interdisciplinaridade por professores de Per??cia Cont??bil em cursos de Ci??ncias Cont??beis na cidade de S??o Paulo.BASTOS, Alberto Messias Rodrigues 05 September 2016 (has links)
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Previous issue date: 2016-09-05 / The objective of this research is to understand, analyze and describe the perception of accounting expertise of teachers in Accounting courses in higher education institutions in the city of S??o Paulo, on interdisciplinarity and its importance in the formation of counters. To achieve the goal, it was used in a first stage, the exploratory study through documentary and bibliographic research, summarizing what has been researched, findings and conclusions agreed. The second stage had consisted in data collection, which occurred through semi-structured interviews involving accounting expertise teachers. This last step involved a sample of four higher education institutions providing the course in Accounting in classroom mode in S??o Paulo, and aimed to determine whether the interdisciplinariade is known and practiced by teachers and if they perceive their purpose in teaching practice. The results showed that the IES approach interdisciplinarity in the pedagogical project of the course, following the guidelines of Resolution (CNE / CES) No. 10/2004. The information obtained in the interviews, confirm the existing literature, as interdisciplinarity be important in the formation of the counter, although its practice occurs modestly, showing that there is a gap between the spoken and effectively practiced by the teachers interviewed. / O objetivo desta pesquisa ?? conhecer, analisar e descrever a percep????o de professores de per??cia cont??bil em cursos de Ci??ncias Cont??beis em institui????es de ensino superior na cidade de S??o Paulo, sobre a interdisciplinaridade e sua import??ncia na forma????o dos contadores. Para atingir o objetivo, utilizou-se em uma primeira etapa, o estudo explorat??rio por meio de pesquisa documental e bibliogr??fica, sumariando o que j?? foi pesquisado, achados e conclus??es consensuais. A segunda etapa consitiu na coleta de dados, que ocorreu por meio de entrevistas semiestruturadas envolvendo professores de per??cia cont??bil. Esta ??ltima etapa, envolveu uma amostra de quatro institui????es de ensino superior que ministram o curso de Ci??ncias Cont??beis na modalidade presencial na cidade de S??o Paulo, e teve como objetivo, verificar se a interdisciplinariade ?? conhecida e praticada pelos docentes e se os mesmos percebem sua finalidade na pr??tica pedag??gica. Os resultados demonstraram que as IES abordam a interdisciplinaridade no projeto pedag??gico do curso, seguindo as orienta????es da Resolu????o (CNE/CES) N??. 10/2004. As informa????es obtidas nas entrevistas, confirmam a literatura existente, quanto a interdisciplinaridade ser importante na forma????o do contador, embora sua pr??tica ocorra de forma modesta, evidenciando que h?? uma lacuna entre o falado e o efetivamente praticado pelos professores entrevistados.
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Exploring the extent and determinants of accounting information disclosure in interim reports : an empirical study of UK listed companiesMangena, Musa January 2004 (has links)
The focus of this research is the disclosure of accounting information in interim reports. The main objective of the research is to assess disclosure of accounting information in interim reports of UK companies listed on the LSE and to investigate whether variations in interim disclosure can be explained by corporate attributes that differentiate companies. The secondary objective is to examine perceptions of investment analysts regarding the importance of information items disclosed in interim reports for investment decision-making. Employing a disclosure-index framework, a list of 113 information items that are and could be disclosed was compiled and a mail questionnaire forwarded to investment analysts to determine the importance of the items. A cross-sectional disclosure model was developed to examine the relationship between interim disclosure and companyspecific and corporate governance attributes. The primary findings show that (1) investment analysts perceive information disclosed in interim reports as important for their investment decision-making and that there exists agreement between what companies disclose and what investment analysts perceive as importance items of disclosure, and (2) there are variations in the extent of interim disclosure and that both company-specific and corporate governance variables help explain these variations. The findings indicate that the extent of interim disclosure is positively related to company size, listing status, external auditor involvement, acquisition transactions, payment of an interim dividend, techMARK listing, and substantial institutional investors. The results also show that interim disclosure is negatively related to liquidity ratio, CEO age and shareholding of audit committee members. This research contributes to the disclosure literature in a number of ways. First it examines variables previously associated with annual disclosures as possible explanatory factors of differences in interim disclosure. Second, it investigates the influence of corporate governance variables on interim disclosure, an area that has been neglected in previous studies. Furthermore, the research introduces two new variables (external auditor involvement and shareholding of audit committee members), which have not been examined in prior disclosure studies. These findings have implications for the development of interim reporting and for corporate governance policy formulation.
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