Auditing is generally considered to be a particularly practical discipline. This hampers theoretical research, as does its complex nature. The unquestioning acceptance and implementation of rules governing auditing practice could lead to poor outcomes. This book provides a theory of auditing that underpins auditing practice. Identifying the objectives of auditing in the context of financial reporting, this book examines underlying beliefs to provide a deeper understanding of the concepts of auditing. In analyzing the field from a theoretical perspective, the author encounters important concepts such as materiality, verification, evidence, risk and professional judgement. Philosophical ideas about the social construction of reality are employed to explain the role of theory in a building block of the business world. This book is vital reading for auditing scholars globally, whilst its conclusions offer an interesting case study in the philosophy of professional judgement

Accounting standards are an essential element in the regulation of current financial reporting. Standard setters promulgate such standards, and companies and professional accountants follow them in preparing financial reports. Although much has been written about the history of standard setting, the conceptual underpinnings of accounting standards, the process of setting them, and whether such standards should be 'rules-based' or 'principles-based,' there has been little written about the kind of thing they are. This book examines the nature of accounting standards and the very idea of a rule, of implementation guidance, and of the objectives that are included in them. It enables the reader to grasp the reasons for promulgating standards, the role of the conceptual framework in setting standards in an institutional context, and the kind of rules that are useful in regulating financial reporting. The insights provided by this examination are used to throw light on the distinction between 'principles-based' and 'rules-based' standards and on the nature of 'good' accounting standards.'

This volume brings together many of the leading researchers on human intelligence and cognition to address issues including definition, measurement, and instructional design. Its publication is a result of the Inaugural Spearman Seminar recently held at the University of Plymouth -- a seminar that is slated to become a regularly scheduled event providing a major international forum for the presentation of work on human abilities. To properly inaugurate this series, scientific experts in this field were asked to reflect on various issues raised but not resolved in Charles Spearman's classic work, The Abilities of Man: Their Nature and Measurement, published in 1927. As a result of this approach, the book offers a unique overview of the way in which the study of human abilities has developed since 1927, and of current positions in the field. It offers exhaustive discussions on: * the nature of cognitive abilities and intelligence -- a review of how the factor analytic approach to abilities which grew out of Spearman's work has developed, thoughts regarding the contribution of a cross-cultural perspective, and an elucidation of some of the conceptual issues which often cloud discussions of ability; * different aspects of the contribution of cognitive psychology to our understanding of abilities -- the relationship between Spearman's g and working memory, links between attention and cognitive style, and the area of spatial abilities; * recent developments in latent variable and item response modeling; and * applied issues -- the argument that little predictive value can be gained in occupational selection from measuring abilities other than Spearman's g, and the question of aptitude treatment interactions in education.

This volume brings together many of the leading researchers on human intelligence and cognition to address issues including definition, measurement, and instructional design. Its publication is a result of the Inaugural Spearman Seminar recently held at the University of Plymouth -- a seminar that is slated to become a regularly scheduled event providing a major international forum for the presentation of work on human abilities. To properly inaugurate this series, scientific experts in this field were asked to reflect on various issues raised but not resolved in Charles Spearman's classic work, "The Abilities of Man: Their Nature and Measurement, " published in 1927.
As a result of this approach, the book offers a unique overview of the way in which the study of human abilities has developed since 1927, and of current positions in the field. It offers exhaustive discussions on:
* the nature of cognitive abilities and intelligence -- a review of how the factor analytic approach to abilities which grew out of Spearman's work has developed, thoughts regarding the contribution of a cross-cultural perspective, and an elucidation of some of the conceptual issues which often cloud discussions of ability;
* different aspects of the contribution of cognitive psychology to our understanding of abilities -- the relationship between Spearman's "g" and working memory, links between attention and cognitive style, and the area of spatial abilities;
* recent developments in latent variable and item response modeling; and
* applied issues -- the argument that little predictive value can be gained in occupational selection from measuring abilities other than Spearman's "g," and the question of aptitude treatment interactions in education.

Auditing is generally considered to be a particularly practical discipline. This hampers theoretical research, as does its complex nature. The unquestioning acceptance and implementation of rules governing auditing practice could lead to poor outcomes. This book provides a theory of auditing that underpins auditing practice. Identifying the objectives of auditing in the context of financial reporting, this book examines underlying beliefs to provide a deeper understanding of the concepts of auditing. In analyzing the field from a theoretical perspective, the author encounters important concepts such as materiality, verification, evidence, risk and professional judgement. Philosophical ideas about the social construction of reality are employed to explain the role of theory in a building block of the business world. This book is vital reading for auditing scholars globally, whilst its conclusions offer an interesting case study in the philosophy of professional judgement

Accounting standards are an essential element in the regulation of current financial reporting. Standard setters promulgate such standards, and companies and professional accountants follow them in preparing financial reports. Although much has been written about the history of standard setting, the conceptual underpinnings of accounting standards, the process of setting them, and whether such standards should be 'rules-based' or 'principles-based,' there has been little written about the kind of thing they are. This book examines the nature of accounting standards and the very idea of a rule, of implementation guidance, and of the objectives that are included in them. It enables the reader to grasp the reasons for promulgating standards, the role of the conceptual framework in setting standards in an institutional context, and the kind of rules that are useful in regulating financial reporting. The insights provided by this examination are used to throw light on the distinction between 'principles-based' and 'rules-based' standards and on the nature of 'good' accounting standards.'

Nationalism and Desire in Early Historical Fiction analyses a sequence of early-nineteenth-century British and American texts from a perspective informed by Rene Girard's theory of triangular of 'mimetic' desire. Jane Porter's The Scottish Chiefs , Sydney Owenson's The Wild Irish Girl , Sir Walter Scott's Waverley , Old Mortality , Rob Roy , The Pirate and Redgauntlet , and Fenimore Cooper's The Last of the Mohicans and Lionel Lincoln are given detailed new readings. General conclusions about the relationship of desire and nationalism in historical fiction are proposed.

Many academic criminal lawyers and criminal law theorists seek to resolve the optimum conditions for a criminal law fit to serve a liberal democracy. The typical wish lists include a criminal law that intervenes against any given individual only when there is a reasonable suspicion that s/he has caused harm to the legally protected interests of another or was on the brink of doing so. Until there is conduct that gives rise to a reasonable suspicion of criminal conduct by an individual, s/he should be allowed to go about her or his business free from covert surveillance or other forms of intrusion. All elements of crimes should be proved beyond any reasonable doubt. Any punishment should be proportionate to the gravity of the wrongdoing, and, when the offender has served this punishment, the account should be cleared and good standing recovered. Seeking Security explores the gap between the normative aspirations of liberal criminal law scholarship and the current criminal law and practice of Anglophone jurisdictions. The concern with security and risk, which in large part explains the disconnection between theory and practice, seems set to stay and is a major challenge to the form and relevance of a large part of criminal law scholarship.