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Books > Business & Economics > Finance & accounting > Accounting

The Nature and Determinants of Disclosure Adequacy - An International Perspective (Hardcover): Ahmed Riahi-Belkaoui The Nature and Determinants of Disclosure Adequacy - An International Perspective (Hardcover)
Ahmed Riahi-Belkaoui
R2,776 Discovery Miles 27 760 Ships in 10 - 15 working days

The functioning of the global economy depends very much on the quality and quantity of information provided by multinational corporations, not only to investors and taxing agencies but also to governmental policymakers. Underlying this is the concept of disclosure adequacy. It refers to ways in which the quality of information that MNC's divulge about their economic transactions can be measured, and such information and its adequacy can vary widely from country to country. How this happens and why it should be so-what the nature of disclosure adequacy and its determinants are-is the subject of Riahi-Belkaoui's latest Quorum book. Academics in finance and accounting will recognize quickly the beginnings of a contingency theory of disclosure adequacy internationally, one that identifies various relativisms and presents empirical evidence for their validity. Financial analysts and other investment professionals will gain useful ways to work with (and make sense of) foreign firms' annual reports, while public policy people will find insights to aid in the harmonization of accounting principles.

Riahi-Belkaoui's contingency approach to disclosure adequacy identifies determinants based on cultural, linguistic, political, civil, economic and demographic relativisms, on legal and tax relativisms and even on religious relativism. He presents evidence that accounting for information adequacy does in fact have a positive impact on economic growth. It is also an ideal mechanism by which firms can control conflicts created by favorable or unfavorable information regarding the general investment climate of a particular country. He examines international differences in disclosure adequacy, then proves there is a positive relationship between the functionings of global stock exchanges and economic and human development. From there he discusses the relationship between disclosure adequacy and political, economic, and civil factors. Finally, he examines four cultural dimensions-individualism, power distance, uncertainty avoidance, masculinity-and their impact not only on disclosure adequacy but on the way the entire accounting enterprise is practiced internationally.

Financial Accounting Essentials You Always Wanted To Know - 4th Edition (Hardcover, 4th ed.): Vibrant Publishers Financial Accounting Essentials You Always Wanted To Know - 4th Edition (Hardcover, 4th ed.)
Vibrant Publishers
R1,473 Discovery Miles 14 730 Ships in 10 - 15 working days
Shifting from Accounting Practitioner to Academia - Tactics, Tips, and Strategies for the Transition (Hardcover, 1st ed. 2021):... Shifting from Accounting Practitioner to Academia - Tactics, Tips, and Strategies for the Transition (Hardcover, 1st ed. 2021)
Sean Stein Smith
R2,072 Discovery Miles 20 720 Ships in 12 - 19 working days

This book addresses the considerations and factors that accounting professionals should take into account when pivoting from practice to higher education, think tanks, or other non-practitioner roles. Breaking down this transition, the book addresses issues connected to the types of job opportunities, where and when these opportunities might arise, and how any practitioner can reimagine their professional persona. Crafted from a first-hand perspective, the advice and anecdotes included throughout the book add a tangible and real-world feel to the concepts and ideas discussed in this book.

The Real Life Guide to Accounting Research - A Behind-the-Scenes View of Using Qualitative Research Methods (Hardcover, New):... The Real Life Guide to Accounting Research - A Behind-the-Scenes View of Using Qualitative Research Methods (Hardcover, New)
Christopher Humphrey, Bill H. K. Lee
R3,415 Discovery Miles 34 150 Ships in 12 - 19 working days

A book that goes behind the more official presentations and accounts of research methods to explore the lived experiences, joys and mistakes of a wide range of international researchers principally working in the fields of accounting and finance, but also in management, economics and other social sciences.
The authors of the articles in this book address a wide range of issues and obstacles that they have confronted at various stages in their respective research careers. In reflecting on their personal experiences, they provide practical guidance on how to overcome the types of problems that typically confront academic researchers in their day-to-day work.
Includes:
- Practical tips on how to undertake research and get findings published
- Research project management skills
- Inernational and interdisciplinary perspectives

Advances in International Accounting, Volume 2 - A Research Annual (Hardcover): Kenneth S. Most Advances in International Accounting, Volume 2 - A Research Annual (Hardcover)
Kenneth S. Most
R2,538 Discovery Miles 25 380 Ships in 10 - 15 working days

Advances in International Accounting is a referred, academic research annual, that is devoted to publishing articles about advancements in the development of accounting and its related disciplines from an international perspective. This serial examines how these developments affect the financial reporting and disclosure practices, taxation, management accounting practices, and auditing of multinational corporations, as well as their effect on the education of professional accountants worldwide. Advances in International Accounting welcomes traditional and alternative approaches, including theoretical research, empirical research, applied research, and cross-cultural studies.

Edmund M. Burke - What Role for the Regulator, Director, and Auditor? (Hardcover): Dan A. Bavly Edmund M. Burke - What Role for the Regulator, Director, and Auditor? (Hardcover)
Dan A. Bavly
R2,764 Discovery Miles 27 640 Ships in 10 - 15 working days

Dan Bavly takes a fresh look at how business is supervised and how that system can be improved. He begins by assessing the performance of the government regulator and suggests reasons for the failure to prevent many of the debacles of the recent past. New fiascoes often engender a spate of legislation, but the regulator remains the one who gets away--he is simply not accountable and does not shoulder the blame. Clearly, a new definition of regulator responsibility is required.

Drawing on his years of company board and auditing experience, Bavly analyzes why the average director cannot do his job, and he shows how a complete, but feasible, overhaul of the way company boards function can help solve this problem. Bavly then goes on to explore, as an insider, the profession of accounting and to show why the CPA should be considered an endangered species. Along the way, Bavly examines many of the difficult issues of contemporary ac counting: Where is the trend of mammoth accounting organizations leading? Is the addiction to mergers suicidal? How is the accounting profession coping with technology? What is the relationship between the outside CPA and the corporate internal audit division? For each specific flaw in the system, Bavly provides a practical remedy. The general message is the need for constant reassessment and, perhaps, a plea to cut all the agencies of corporate governance back to human proportions.

Accounting--A Social Institution - A Unified Theory for the Measurement of the Profit and Nonprofit Sectors (Hardcover, New):... Accounting--A Social Institution - A Unified Theory for the Measurement of the Profit and Nonprofit Sectors (Hardcover, New)
Julius Cherny, Arlene Gordon, Richard J.L. Herson
R2,776 Discovery Miles 27 760 Ships in 10 - 15 working days

This book attempts what for many in the accounting profession has been the impossible: a unified accounting system for measuring and reporting the performance of human service organizations as well as firms in the profit sector. The model developed recognizes the centrality of the consumer and the significance of optimizing consumer preferences whether the consumer is an individual purchasing services and products in the profit sector or the consumer is society in the role of consumer-payer of the services and products of human service organizations. Equating society as the consumer-payer of human services leads to the use of societal income as a measure of the effectiveness of human service organizations.

Accounting is a social institution whose chief function is measurement. Given a statement of goals, accounting should measure the achievement of these goals. Thus accounting can be viewed as a feedback system to report the differences between goals and their achievement. In a democratic society, the economic goal for its members should be their continuing gains in independence from a self-sufficiency viewpoint and satisfaction of their needs and wants from a consumption viewpoint. These are common goals in the profit and nonprofit sectors. The societal model developed by Herson, Gordon, and Cherny has long-run implications for the professions of accounting, human services, economics, and political science and the book will be a provocative work for professionals in these disciplines for some time to come.

Introductory Financial Accounting N4 Workbook (Paperback): T.A. Ruster Introductory Financial Accounting N4 Workbook (Paperback)
T.A. Ruster
R318 Discovery Miles 3 180 Ships in 6 - 10 working days
Credit and Trade in Later Medieval England, 1353-1532 (Hardcover, 1st ed. 2016): Richard Goddard Credit and Trade in Later Medieval England, 1353-1532 (Hardcover, 1st ed. 2016)
Richard Goddard
R4,230 Discovery Miles 42 300 Ships in 10 - 15 working days

This book challenges the notion that economic crises are modern phenomena through its exploration of the tumultuous 'credit-crunch' of the later Middle Ages. It illustrates clearly how influences such as the Black Death, inter-European warfare, climate change and a bullion famine occasioned severe and prolonged economic decline across fifteenth century England. Early chapters discuss trends in lending and borrowing, and the use of credit to fund domestic trade through detailed analysis of the Statute Staple and rich primary sources. The author then adopts a broad-based geographic lens to examine provincial credit before focusing on London's development as the commercial powerhouse in late medieval business. Academics and students of modern economic change and historic financial revolutions alike will see that the years from 1353 to 1532 encompassed immense upheaval and change, reminiscent of modern recessions. The author carefully guides the reader to see that these shifts are the precursors of economic change in the early modern period, laying the foundations for the financial world as we know it today.

The Hands that Feed Us - Inside the World of International Agricultural Research - A Memoir (Hardcover): Gordon MacNeil The Hands that Feed Us - Inside the World of International Agricultural Research - A Memoir (Hardcover)
Gordon MacNeil
R769 R681 Discovery Miles 6 810 Save R88 (11%) Ships in 10 - 15 working days
Forensic Accounting - What the World's Best Forensic Accountants Know - That You Don't (Hardcover): Greg Shields Forensic Accounting - What the World's Best Forensic Accountants Know - That You Don't (Hardcover)
Greg Shields
R721 R637 Discovery Miles 6 370 Save R84 (12%) Ships in 10 - 15 working days
Getting to the Next Level - A Blueprint for Taking You and Your Business to the Top (Hardcover): Manuel Palachuk Getting to the Next Level - A Blueprint for Taking You and Your Business to the Top (Hardcover)
Manuel Palachuk
R989 Discovery Miles 9 890 Ships in 12 - 19 working days
The Book of Life (Hardcover): Robert Collier The Book of Life (Hardcover)
Robert Collier
R946 Discovery Miles 9 460 Ships in 10 - 15 working days
Blockchain's Potential Impact On The Accounting Industry - School of Business (Hardcover): Anna N Griffin Blockchain's Potential Impact On The Accounting Industry - School of Business (Hardcover)
Anna N Griffin
R631 Discovery Miles 6 310 Ships in 10 - 15 working days
The Wealth Creation Revelation - What Banks and Brokers Don't Want You To Know (Hardcover): Peter C. Bisulca The Wealth Creation Revelation - What Banks and Brokers Don't Want You To Know (Hardcover)
Peter C. Bisulca
R638 Discovery Miles 6 380 Ships in 12 - 19 working days
Ethics and Sustainability in Accounting and Finance, Volume III (Hardcover, 1st ed. 2021): Kiymet Tunca Caliyurt Ethics and Sustainability in Accounting and Finance, Volume III (Hardcover, 1st ed. 2021)
Kiymet Tunca Caliyurt
R4,596 Discovery Miles 45 960 Ships in 12 - 19 working days

This book continues the discussion on recent developments relating to ethical and sustainable issues in accounting and finance from the book , Volumes I and II, looking into topics such as the importance of good governance in accounting, tax, auditing and fraud examination, ethics, sustainability, environmental issues and new technologies and their effects on accounting and finance, focusing in particular on environmental and sustainability reporting in the oil and gas and banking sectors. The book also considers the growing importance of audit quality in this time of the COVID-19 pandemic.

Ethics For Accounting Professionals - A Case Study Approach (Paperback): Ethics For Accounting Professionals - A Case Study Approach (Paperback)
R569 Discovery Miles 5 690 Ships in 4 - 8 working days
Management Accounting - The Ultimate Guide to Managerial Accounting for Beginners Including Management Accounting Principles... Management Accounting - The Ultimate Guide to Managerial Accounting for Beginners Including Management Accounting Principles (Hardcover)
Greg Shields
R716 R632 Discovery Miles 6 320 Save R84 (12%) Ships in 10 - 15 working days
The Accountant's Guide to Peer and Quality Review (Hardcover): R.K. McCabe The Accountant's Guide to Peer and Quality Review (Hardcover)
R.K. McCabe
R2,779 Discovery Miles 27 790 Ships in 10 - 15 working days

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.

Forensic Accounting, Global Edition (Paperback): Robert Rufus, Laura Miller, William Hahn Forensic Accounting, Global Edition (Paperback)
Robert Rufus, Laura Miller, William Hahn
R2,253 Discovery Miles 22 530 Ships in 12 - 19 working days

For courses in Forensic Accounting An inside view into the practice of forensic accounting As a result of increased litigation and regulatory enforcement, the demand for forensic accountants has never been higher. This area of specialty is considered the top niche market in the accounting profession. The new Forensic Accounting is the first text of its kind to provide a comprehensive view of what forensic accountants actually do and how they do it. With experience as both practitioners and educators, authors Robert Rufus, Laura Miller, and William Hahn offer a unique perspective that bridges the gap between theory and practice. They present concepts in the context of a scientific approach, emphasizing critical thinking, reasoning, and problem solving-skills that are useful in a wide variety of academic and professional environments. And because its content is consistent with the AICPA curriculum for the Certified in Financial Forensics (CFF) credential, this text gives your students a head start on the path toward career advancement. Forensic Accounting facilitates an outstanding teaching and learning experience-for you and your students.It will help you to: * Introduce the requisite forensic accounting skills: The text identifies a three-layer skill set and provides students instruction in the key areas of forensic accounting expertise. * Offer an inside view into forensic accounting practice: Integrated case studies and sample documents give students a glimpse into the actual practice of forensic accounting. * Highlight the importance of a scientific approach: The authors explain the benefits of utilizing a scientific approach and provide opportunities for students to practice its application. * Foster thorough understanding via learning aids: Various tools, throughout the text and at the end of each chapter, support students as they learn and review.

Advances in Accounting, Volume 19 (Hardcover, 12th Revised edition): Philip M. J. Reckers Advances in Accounting, Volume 19 (Hardcover, 12th Revised edition)
Philip M. J. Reckers
R2,477 Discovery Miles 24 770 Ships in 12 - 19 working days

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.

Professional Accounting Practice Management - A Complete Operating Manual (Hardcover): Joseph Kastantin Professional Accounting Practice Management - A Complete Operating Manual (Hardcover)
Joseph Kastantin
R2,773 Discovery Miles 27 730 Ships in 10 - 15 working days

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.

Advances in Accounting, Volume 20 (Hardcover, 12th Revised edition): Philip M. J. Reckers Advances in Accounting, Volume 20 (Hardcover, 12th Revised edition)
Philip M. J. Reckers
R2,521 Discovery Miles 25 210 Ships in 12 - 19 working days

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.

God's Plan for Abundant Living - Five Biblical Principles upon which to Build Your Financial House (Hardcover): David R... God's Plan for Abundant Living - Five Biblical Principles upon which to Build Your Financial House (Hardcover)
David R Finch
R777 Discovery Miles 7 770 Ships in 12 - 19 working days
Accounting and Regulation - New Insights on Governance, Markets and Institutions (Hardcover, 1st ed. 2014, Corr. 3rd printing... Accounting and Regulation - New Insights on Governance, Markets and Institutions (Hardcover, 1st ed. 2014, Corr. 3rd printing 2014)
Roberto Di Pietra, Stuart McLeay, Joshua Ronen
R4,622 R3,765 Discovery Miles 37 650 Save R857 (19%) Ships in 12 - 19 working days

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. "

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