This monograph critically examines the adoption of Anglo-American models of corporate governance and financial reporting in China. More specifically, it examines whether measures taken by the Chinese government, including the adoption of the International Financial Reporting Standards, the introduction of independent directors and audit committees, and the strengthening of auditor independence, are likely to improve the quality of financial reporting. A comprehensive theoretical framework based on institutional theory, which incorporates international influences, domestic influences, and intraorganizational dynamics, was developed. The findings suggest that the current institutional environment in China does not yet fully support Anglo-American practices. The implementation of internationally acceptable principles and standards is largely symbolic rather than instrumental. This monograph shows how contradictory institutional pressures shape the process and outcome of loose coupling between regulations and actual operations, which are intertwined with organizations' conflicts of interest and power dependence within China's institutional setting.

Inferior quality service threatens the accounting profession's existence. To reduce instances of substandard service, the profession requires firms to have a system of quality control, to annually inspect that system, and to undergo a comprehensive triennial external review. This book shows firms how to develop a quality control system, prepare for the review, and earn an unqualified report. In addition, it tackles the problem of substandard service head-on.

The author examines the roots of review, substandard service, and discusses the undiscussable. Next he reviews the pluses and minuses of the practice-monitoring programs and the importance of selecting the firM's reviewer. Quality control's nine functional areas are explained in depth and the ten steps to a successful review are also described in detail. He describes what happens on a review and offers practical advice about the problems to avoid. The concluding chapter offers over twenty recommendations that would return the accounting business back to the accounting profession. This book is for every firm, every practicing CPA, and the profession's leaders as well as those interested in improving the integrity of the financial reporting system. It also is important for students planning to enter public accounting.

This series aims to provide a forum for discourse among and between academic and practicing accountants on issues of significance to the future of the discipline. Emphasis is placed on original commentary, critical analysis and creative research that would substantively advance our understanding of financial markets and behavioral phenomenon relevant to real world choices. Technology and global competition have brought tremendous changes over the last two decades of the 20th century. A wide array of unsolved questions continues to plague a profession under fire in the aftermath of the Enron bankruptcy. Questions about adequacy of financial accounting and auditing standards, procedures and practices abound today. This volume of Advances in Accounting includes articles that address the predictability of corporate earnings, and recently challenged practices in financial reporting. It also addresses unethical auditor practices and the ex-post review of auditor decisions, and evaluation of corporate chief executives' performance. Other articles address important corporate budgetary issues, tax services and accounting education.

With rising competition in the field, independent accountants as well as accounting firms are finding it harder to survive and make a profit. According to the author of this management guide, the difficulty is compounded by the fact that most professional accountants lack training or expertise in managing a practice. Kastantin, an experienced CPA, consultant, and accounting educator, has written a comprehensive manual that will enable accountants to upgrade their practices systematically and develop the human relations competence that is vital to managing a successful practice.

The first several chapters discuss the need to accept a basicbusiness orientation through a stated business purpose and to define the size and scope of a practice as well as personal finance goals. The author next considers such basics as liability insurance, employment contracts, and financing methods. A major section of the book is devoted to working relationships with bookkeepers and other staff, partners, bankers, and the Internal Revenue Service. Chapters on client services offer specific guidelines on management concerns relating to auditng, review and compilation, tax practice, management advisory services, and client write-up services. Turning to the question of marketing, the author gives detailed advice on soliciting clients, advertising and the creating of a firm image, and explores the ethical issues involved. he describes the various ways that computers can assist the practitioner in managing a practice. He suggests an organized approach to accounting practice administration and outlines the use of financial statements and break-even analysis in practice management. The final chapter, which includes a case study, deals with business budgeting and sales forecasting as they relate to banking relationships, business management, and personal financial planning. This convenient, logically organized manual is an invaluable resource for the accounting practitioner who wishes to maximize financial return and to develop the kind of well-run practice that can retain clients despite increased competition. It is an appropriate acquistion for the business and accounting collections of academic and public libraries.

Since 1998, the world s leading experts on accounting and regulation have convened in a series of workshops to explore and analyze emerging issues in the field. They have covered a wide array of topics, including corporate governance, auditing, financial disclosure, international standards boards, and the dynamics of markets and institutions. Most recently, they have focused on the role that accounting practices and policies may have played in the global financial crisis of 2008.In this volume, the editors showcase contributions from the workshops that represent the full spectrum of issues and perspectives relating to accounting and regulation. Each paper incorporates the most current examples and references to reflect the latest insights, with an emphasis on exploring future implications for theory and research, practice, and policymaking. "

Since 2003 the International Association for the History of Traffic, Transport and Mobility (T2M) has served as a trade-free zone, fostering a new interdisciplinary vitality in the now-flourishing study of the History of Mobility. In its Yearbook, Mobility in History, T2M surveys these developments in the form of a comprehensive state-of-the-art review of research in the field, presenting synopses of recent research, international reviews of research across many countries, thematic reviews, and retrospective assessments of classic works in the area. Mobility in History provides an essential and comprehensive overview of the current situation of Mobility studies. Volume 6 divides its review of recent literature across polemical, theoretical, and geographical categories, and concludes with a section on tourism.

Advances in Accounting Education is a high-quality publication of both empirical and non-empirical research that investigates vital matters related to teaching, learning, and curriculum development. By focusing on these topics, the series supports the improvement of accounting programs at colleges and universities, and fosters innovative discussion and significant contributions to faculty development. This 26th volume features 14 peer-reviewed papers surrounding four themes: capacity building and governance; curriculum and pedagogical innovations; educational tax cases and tax literacy; information technology and the curriculum. Authors explore empirical evidence on topics such as degree type and CPA exam performance, to the link between tax literacy and business experience of college students. A review of published pedagogical tax cases offers insights into their various characteristics. Finally, Volume 26 closes with a theme that explores specific ideas for incorporating new information technology developments into the accounting curriculum. Faculty with an interest in accounting education as well as accounting program administrators should find all four themes to be highly informative and interesting. Some practitioners and regulators in the accounting profession may also find useful policy-related nuggets in Volume 26.

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.

A complete reworking of an established and successful seller. The only book in the UK market designed for the manager, entrepreneur or professional investor, to help them understand a company or a competitor's accounts.

• General reworking of international references to show changes to accounting rules
• Complete reworking of current Chapter 8 "Accounts in Other Countries" to introduce the global harmonisation process in GAAP. This is the shift from country by country specific Generally Accepted Accounting Procedures - hence GAAP - to the International Financial Reporting Standards (IFRS) which have been adopted by the International Accounting Standards Board. As of 1 March 2008 over 75 countries require the use of IFRS. A list of countries subscribing to IFRS can be found at http: //www.iasplus.com/country/useias.htm . The US should seek convergence by 2009
• Material on emerging markets and their accounting similarities and differences
• Detailed updating of the case study accounts - currently Johnson Matthey - possibly to use the accounts of Marks and Spencer
• List of useful websites and accounting links

As foreign direct investment of U.S. multinational firms increases rapidly, some key questions emerge from this trend: What is the true nature of multinationality and what are its impacts on firm performance? Both questions are answered in this book through an examination of the nature of multinationality and its alternative measures and the effect of the degree of multinationality on firm performance, where firm performance is expressed by firm value, financial performance, prediction performance of earnings forecasts, diversification strategy and ownership structure, and corporate financing. The book is of value to all those interested in international business, finance and accounting issues, including professional accountants, business executives, teachers, researchers, and students.

Advances in Accounting Behavioral Research publishes high-quality research encompassing all areas of accounting including financial, auditing, taxation, managerial and information systems, addressing a broad range of issues that affect the users, preparers and assurers of accounting information. Further, this research incorporates theory from, and contributes knowledge and understanding to, applied psychology, sociology, management science, and behavioral economics.

Clearly organized and readable, this work is a good introduction to cost accounting for someone with little prior course work or experience in the field. Most chapters include a list of suggested readings. Good index. Most appropriate for community college or public library collections. "Choice"

In response to the expanding roles of accountants in all types of organizations, cost accounting is becoming increasingly multidimensional, relying not only on traditional accounting principles, but also on behavioral, organizational, decisional, and other foundations. These conceptual foundations and their applications to cost accounting practices form the basis of this handbook, which offers both accounting students and professionals a comprehensive review and interpretation of cost accounting techniques and theories. By treating both traditional and newer dimensions of the discipline, the book defines a new scope and boundary that presents cost accounting in a multidimensional framework.

Ahmed Belkaoui presents his material from three different perspectives. First, he shows how the fields of cost accounting, economics, behavioral science, operations research, statistics, and mathematics provide the tools as well as the concepts necessary for the classification, accumulation, and reporting of relevant data for internal decision making and for the interpretation and evaluation of resulting decisions. Second, he demonstrates how standard cost accounting techniques can be complemented by other possible approaches to problems, stressing not only the descriptive but also the normative solutions to cost accounting problems. Finally, he examines how cost accounting techniques affect the planning and control of routine and nonroutine decisions, inventory valuation and income determination. Among the major new developments addressed are variance analysis, learning phenomena in cost estimation, flexible manufacturing systems, and behavioral considerations in cost allocation. This work will be especially valuable for professional accountants and graduate students preparing for an accounting career, and an important resource for academic and public libraries.

Global forces and accountability once again converge in this volume, illustrating the significant and multifaceted nature of the role of accounting in societies. The accounting discipline in its numbers, its silences, its privileging of select classifications over others, it is continually constructing knowledge, cultivates meaning, and impacts public policy in the intersection of socio-political-economic realms. The research in this volume responds to calls for examining accounting as an interdisciplinary role in neoliberal governance by examining migration, race, gender, class and the creation of the 'other'. Each paper uniquely contributes toward significantly exploring accounting's role in disenfranchising populations while identifying participants actualized and potential role in emancipatory struggles. By recognizing marginalized groups embedded power rather than casting them as victims, the authors reject an inevitability of widening inequalities and forms of violence to world populations. Rather these critical accounting researchers seriously tackle the task of transformation, providing pathways for thinking differently and aspiring for change.

Advances in Accounting Education: Teaching and Curriculum Innovations publishes both non-empirical and empirical articles dealing with accounting pedagogy. All articles explain how teaching methods or curricula/programs can be improved. Non-empirical papers are academically rigorous, and specifically discuss the institutional context of a course or program, as well as any relevant tradeoffs or policy issues. Empirical reports exhibit sound research design and execution, and develop a thorough motivation and literature review, including references from outside the accounting field, where appropriate. Volume 16 examines the following topics: intelligent online tutoring, creating a cheat-proof testing and learning environment, information literacy in the accounting curriculum and cost accumulation in small businesses.

This proceedings volume analyzes the impact of globalization on international financial flow as well as harmonized financial reporting. Featuring contributions presented at the 18th Annual Conference on Finance and Accounting held at the University of Economics in Prague, this book examines the economic consequences of the globalized world in the sphere of corporate and public finance, monetary systems, banking, financial reporting and management accounting. The global perspective is accompanied by local specific cases studies, including those from emerging markets. In addition, the combination of micro- and macroeconomic approaches provide insights on the behavior of all relevant stakeholders in the process and the results of dynamic pressures surrounding global capital markets and international investments. This book will serve as a useful resource for scholars and researchers, practitioners and policy makers in the fields of finance, economics and accounting.