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Advances in Accounting : Volume 19 - Prof Philip Reckers

Advances in Accounting

Volume 19

Hardcover Published: 26th November 2003
ISBN: 9780762310661
Number Of Pages: 310

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Now in its 20th edition, "Advances in Accounting" continues to provide an important forum for discourse among and between academic and practicing accountants on issues of significance to the future of the discipline. Emphasis continues to be placed on original commentary, critical analysis and creative research - research that promises to substantively advance our understanding of financial markets, behavioral phenomenon and regulatory policy. Technology and aggressive global competition have propelled tremendous changes over the two decades since AIA was founded. A wide array of unsolved questions continues to plague a profession under fire in the aftermath of one financial debacle after another. This volume of "Advances in Accounting" includes articles reflective of recent economic distress: articles on the effects of post bankruptcy financial reporting, measurement of decline in earnings persistence, re-estimations of bankruptcy prediction models, and an understanding of new assurance needs. It also looks at trends of significance to academics (trends in research and dissertations focus) and practitioners (trends in IS audits). With this 20th volume, "Advances in Accounting" makes a new commitment to the global arena by introduction of an International Section and a new international associate editor. As never before, the accounting profession is seeking ways to reinvent itself and recapture relevance and credibility. AIA likewise continues to champion change through this revised global editorial commitment.

List of contributors
Editorial board
Statement of purpose and review procedures
Editorial policy and manuscript form guidelines
An empirical study of operating cash flow usefulness in predicting savings and loan financial distress
Value relevance of the earnings impact of lease capitalization
A meta-analysis of materiality studies
Financial decisions and top management team composition
Insider trading and the early adoption of SFAS 96: a test of the signaling hypothesis
A meta-analysis of the effect of task properties on business failure prediction accuracy
Three's a crowd: an examination of state statutes and court decisions that narrow accountant liability to third parties for negligence
Management plans and SAS no going concern resolutions
Accounting versus engineering, law, and medicine: perceptions of influential high school teachers
Analyst forecasts and analyst actuals in the presence of nonrecurring gains and losses: evidence of inconsistency
An ex ante test of the Jenkins Committee disclosure recommendations
Table of Contents provided by Publisher. All Rights Reserved.

ISBN: 9780762310661
ISBN-10: 0762310669
Series: Advances in Accounting
Audience: Professional
Format: Hardcover
Language: English
Number Of Pages: 310
Published: 26th November 2003
Publisher: JAI PR INC
Country of Publication: GB
Dimensions (cm): 23.06 x 16.31  x 2.82
Weight (kg): 0.59
Edition Number: 12
Edition Type: Revised

Earn 467 Qantas Points
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