Thesis (MPAcc.)--Unitec New Zealand, 2009. / Includes bibliographical references (leaves 33-35).

Thesis (Ph. D.)--University of Hawaii at Manoa, 2004. / Includes bibliographical references (leaves 123-128).

Thesis (Ph. D.)--University of Washington, 2007. / Vita. Includes bibliographical references (leaves 53-57).

Thesis (M.M.S. Accounting) -- University of Waikato, 2006. / Includes bibliographical references (leaves 170-187) Also avaiable via the World Wide Web.

Thesis (Ph.D.)--RAND Graduate School, 2007. / Includes bibliographical references.

Since the global financial crisis of 2008, attracting investment in a public company has not been a simple task (Krzus, 2011). Public trust in organisations was lost as a result of the crisis, owing to the lingering economic uncertainties that prevailed (Krzus, 2011). Through the full disclosure of all aspects that affect the operations of an entity, investors will be assisted in making an informed decision prior to making an investment in a publicly traded company (Singh, Wei, & Kaur, 2012). Integrated reporting provides investors with the necessary details, by making full disclosure of all aspects that affect the operations of an entity, including both financial and non-financial information, in a single report. Such information will enable investors to make a more informed assessment of the future prospects of the organisation in which they intend to invest (Singh et al., 2012). The purpose of this research effort, therefore, was to determine the relevance of integrated reporting to professional investors when making investment decisions, focusing specifically on JSE-listed construction companies. Grounded theory was used as a research design method. Grounded theory summarises data collected from empirical sources into categories. The data collected were based on the subjective perceptions of the participants in response to investigative interview questions. The researcher focused on a single context, namely an investment made by professional investors in JSE-listed construction companies within the Durban metropolitan in KZN. Non-probability, purposive sampling was used as the findings were not generalised to the entire population but were limited to the opinions and perceptions of professional investors in the Durban metropolitan area. The research effort resulted in valuable insight into how integrated reporting can be a useful decision-making tool for professional investors when undertaking investment in listed construction companies, in an attempt to attract investment in the sector. The researcher experienced a lack of responses from professional investors within the industry who were contacted for interviews. This lack of response could be considered to be a limitation in validating the outcome of the study. “Investors and integrated reporting” was identified as a theme that is material to the current state and potential future development of integrated reporting. Accordingly, this theme was used as a basis for this research effort that will enhance companies’ awareness of the benefits of compiling integrated reports as a tool to attract investors. This will assist in obtaining finance that can be used to develop and grow organisations.

El presente trabajo de investigación “Implementación de un sistema contable computarizado integrado TIC, para optimizar la gestión de los Estados Financieros en la empresa Metax Industria y Comercio S.A.C., periodo 2015 tiene por finalidad proveer un marco contextual de como satisfacer la necesidad que las empresas tienen de contar con un sistema de información contable (SIC) que permita a la dirección de la empresa ejercer el control de la misma y la toma de decisiones proactiva. Asimismo brindar una información que sirva como guía y herramienta oportuna al profesional de la contabilidad, para efectuar una eficaz preparación y presentación de los estados financieros. The present research work "Implementation of a computerized accounting system integrated ICT, to optimize the management of the Financial Statements in the company Metax Industry and Commerce S.A.C., period 2015 aims to provide a contextual framework of how to meet the need that companies have to have an information system accounting (SIC) that allows the management of the company to exercise control of it and proactive decision making. Likewise, provide information that serves as a guide and timely tool to the accounting professional, to effect an efficient preparation and presentation of Financial statements.

x, 84 p. A print copy of this thesis is available through the UO Libraries. Search the library catalog for the location and call number. / In this dissertation,I examine whether financial reporting quality increases following the appointment of an accounting expert to the audit committee. Prior literature documents positive cross-sectional associations between maintaining an accounting expert on the audit committee and financial reporting quality. Although this suggests that accounting expertise enhances the quality of a firm's financial reports, it is unclear whether financial reporting quality improves after appointing an accounting expert. Additionally, I explore how the strength of alternative governance provisions and the current expertise of the audit committee influence relations between appointing an accounting expert and changes in financial reporting quality. I hypothesize that accounting experts possess the financial backgrounds needed to detect accounting manipulations and the reputational capital to warrant actions that limit exposure to financial reporting failures. Therefore, I predict that newly appointed accounting experts have the ability and incentive to strengthen financial reporting systems and increase the quality of financial reports. Furthermore, I predict that incremental improvements in reporting quality following the appointment of an accounting expert are larger for strong governance firms because they possess the infrastructure necessary to act on audit committee recommendations and for firms with no prior accounting expertise because of opportunities for new accounting critiques by financially minded individuals. I test these predictions on a sample of 1,590 audit committee appointments between 2003 and 2005. Overall, I do not find empirical evidence of a change in financial reporting quality following the appointment of an audit committee accounting expert. However, I find that firms with strong governance that appoint an accounting expert experience larger post-appointment improvements in reporting quality than do firms with weak governance, as highlighted by more income-decreasing discretionary accruals, larger increases in earnings response coefficients, and higher quality accruals. Additionally, my evidence suggests that strong governance firms appointing their first accounting expert increase their reporting quality following the appointment. Therefore, my results imply that accounting expertise complements other governance mechanisms involved in financial monitoring. Overall, I provide evidence regarding the audit committee's influence over financial reporting and the conditions associated with effective use of accounting expertise. / Committee in charge: Steven Matsunaga, Chairperson, Accounting; David Guenther, Member, Accounting; Xuesong Hu, Member, Accounting; Larry Singell, Outside Member, Economics

Text in Afrikaans / Hierdie studie is onderneem om aan te dui of wetsvoorskriftelikheid as 'n omgewingsfaktor van finansiele verslagdoening in staat is om te verseker dat f inansiele inligting sinvol vir beleggingsbeslui tneming aan gebruikers geopenbaar word. Die volgende fasette is bespreek: (1) 'n Teoretiese verwysingsraamwerk vir finansiele verslagdoening waarin wetsvoorskriftelikheid beklemtoon is. (2) 'n Oorsig van die historiese en huidige uitwerking van wetsvoorskriftelikheid op finansiele verslagdoening. (3) Wetsvoorskriftelikheid as.'n omgewingsfaktor van finansiele verslagdoening in Suid-Afrika. Soos in die Verenigde Koninkryk, die VSA en Australie, het wetsvoorskrif telikheid in Suid-Af rika die bruikbaarheid van f inansiele state aansienlik verbeter maar daar bestaan tekortkominge in Suid-Afrika, wat aangespreek moet word. Om onafhanklike en volgehoue navorsing te verseker, behoort 'n taakmag aangestel te word sodat wetsvoorskriftelike openbaarmaking voortdurend aan die nuutste omgewingsontwikkelinge kan voldoen. Terselfdertyd behoort wetgewing maatskappye te verplig om basiese ontledingsverhoudings te openbaar vir sinvolle belegg ingsbesluitneming. / This research was undertaken to show whether regulation as an environmental factor of financial reporting can provide useful information for making decisions. The following aspects were discussed: (1) A theoretical framework for financial reporting emphasizing accounting regulation. (2) A review of the historical and current influence of regulation on financial reporting. (3) Regulation as an environmental factor of financial reporting in South Africa. As in the United Kingdom, the USA and Australia, regulation of accounting in South Africa has improved the usefulness of financial reporting to a great extent, but there are still shortcomings in South Africa that require attention. To ensure independent and continuous research, it is recommended that a task force be appointed to enable financial disclosure to cope with the latest environmental developments. The South African law should also force companies to disclose basic analytical ratios for meaningful decision-making. / Management Accounting / M.Com. (Accounting)

This master thesis is focused on accounting operations in a group according to Czech and international accounting legislation and on how to report individual elements in consolidated financial statements. It also includes explanation of terms in the field of consolidated financial statements such as consolidation methods, parent entity, subsidiary, and intercorporate transactions in a group according to Czech and international legislation. These theoretical concepts are applied on an existing group which is a group consisting of a parent entity and three subsidiaries and its consolidated financial statements in an accounting period from 1st January 2016 to 31st December 2016. Operations among the parent entity and the subsidiaries and their effect on consolidated financial statements are also described. Therefor this thesis includes a draft of consolidation rules and examples of other transactions which may occur among a group and their effect on consolidated financial statements but did not occur in an examined group. Results of this thesis summarize reasons and methods of consolidation in an examined group, transactions which may have an impact on consolidated financial statements and how these transactions originate. Examined parent entity does not create any consolidation rules, it neither has any methodology of identifying operations with an impact on consolidated financial statements. The parent entity does not inform users of the consolidated financial statements about identifying operations among the group, the reasons of their existence and the reasons of their elimination in consolidated financial statements. However, the parent entity prepares and presents the consolidated financial statements according to valid legislation. Based on gained information, the parent entity prepares the consolidated financial statements only for the legislative purposes, it has no use for the parent entity itself, neither for the subsidiaries.