This sixth volume in the series deals with such topics as international accounting theory, Australian accounting standard setting and the conceptual framework project, country studies and technical studies, and international management accounting.
Introduction, Kenneth S. Most. Part 1 International accounting theory: toward the international harmonization of accounting, Kenneth S. Most; Australian accounting standard setting and the conceptual framework project, Rex A. Coris and John J. Stauton. Part 2 Country studies: accounting and reporting in Spain, Jose A. Lainez; financial statement analysis and the profitability of risk-based investment strategy - evidence from the Korea Stock Exchange, Hay Y. Chung and Jeong-Bon Kim; an empirical analysis of pan-Pacific accounting practices in the 1970s, David C. Yang and Chan M. Lee; setting accounting standards in Singapore, Kang-Hong Han. Part 3 Technical studies: cash flow statements - the Australian experience, Christine L. Yap; the impact of SDAS 52 on the accuracy and dispersion of earnings expectations, Jang Youn Cho and Andrew Pitcher. Part 4 International management accounting: management accounting in multinational companies - typical data adjustments and unresolved problems, Hanns Martin W. Schoenfeld; inventory accounting and just-in-time production - a Taiwanese experience, Miin H. Guo. Part 5 International auditing: a comparison of internal control and audit judgements between US and Australian internal auditors, Bryan K. Church and Arnold Schneider. Part 6 Cross-cultural studies: Japanese and American accounting - explaining the differences, Robert Bloom et al; the impact of a noncognitive factor on the performance of accounting students - a Third World perspective, Rifaat Ahmed Abdel Karim and Ali Mohamed Ibrahim; the comparative development of the accounting profession in England, the United States and Australia - a sociological interpretation, Mary A. Flanigan et al. Part 7 International government accounting: cultural influences and governmental accounting systems - a comparative analysis of three developing countries, Stanley Y. Chang and Saleha B. Khumawala.
Series: Advances in International Accounting : Book 6
Number Of Pages: 364
Published: 15th May 1994
Publisher: Elsevier Science & Technology
Country of Publication: GB
Dimensions (cm): 24.13 x 16.51
Weight (kg): 0.65