Download e-book for iPad: Advances in Accounting, Volume 22 by Philip M J Reckers

By Philip M J Reckers

ISBN-10: 0080463215

ISBN-13: 9780080463216

ISBN-10: 0762313609

ISBN-13: 9780762313600

The twenty-second quantity of Advances in Accounting maintains to supply an enormous discussion board for discourse between and among educational and working towards accountants on problems with importance to the way forward for the self-discipline. Emphasis remains to be put on unique observation, severe research and artistic learn - learn that supplies to substantively improve our realizing of economic markets, behavioral phenomenon and regulatory coverage. expertise and competitive international pageant have propelled great alterations over the 2 many years seeing that AIA was once based. a wide range of unsolved questions keeps to plague a occupation lower than hearth within the aftermath of 1 monetary debacle after one other and grabbling with the arrival of overseas accounting standards.This quantity of Advances in Accounting no longer strangely comprises a number of articles reflective on auditor independence, auditor tenure, auditor rotation and non-audit provider charges. This quantity additionally seems to be at demanding situations dealing with the educational neighborhood with recognize to pressures put on school to put up; an information pushed observation is supplied via the in-coming editor of the ecu Accounting overview. different papers study using monetary facts to estimate possibility rates, and degree the working potency of enterprises; and re-evaluate marketplace response to quarterly gains. AIA maintains its dedication to the worldwide enviornment through publishing numerous papers with a global viewpoint. As by no means ahead of the accounting occupation is looking for how one can reinvent itself and recapture relevance and credibility. AIA likewise keeps to champion ahead considering research.*Addresses the position of the auditor*Investigates how monetary facts is represented, used, and received*Scope of content material is overseas

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Extra resources for Advances in Accounting, Volume 22

Example text

DETERMINING THE CAUSE OF AUDIT BUDGET VARIANCES Previous research shows the audit profession typically experiences budget variances of relatively high magnitudes, suggesting relatively inaccurate audit budgets. , instances in which actual audit hours exceed budgeted audit hours). 5% with individual budget variances ranging from 18% under budget to 226% over budget. 3% with individual budget variances ranging from 10% under budget to 30% over budget. 48% over budget. In addition, past research suggests that auditors sometimes feel pressure to underreport actual hours worked (Margheim & Pany, 1986; Kelley & Margheim, 1990; McNair, 1991; Ponemon, 1992; Houston, 1999).

2003). Conflict of interest and the unconscious intrusion of bias. Unpublished Working Paper. Myers, J. , Myers, L. , & Omer, T. C. (2003a). Exploring the term of the auditor–client relationship and the quality of earnings: A case for mandatory audit firm rotation? The Accounting Review, 78, 779–800. Myers, J. , Myers, L. , Palmrose, Z. , & Scholz, S. (2003b). Mandatory auditor rotation: Evidence from restatements. Working Paper. University of Illinois at UrbanaChampaign. Nelson, M. W. (2003). A review of empirical conflicts-of-interest research in auditing.

In a sense, our findings are the opposite – in the situation in which a long-term relationship could be maintained (no rotation), our subjects in the aggregate reported that their firms would be less likely to modify their audit reports for a departure from generally accepted accounting principles as compared to the subjects in our rotation condition. Related, our findings using real-world accountants are consistent with those of the laboratory markets approach used by Dopuch et al. (2001). Thus, at least two studies, using different approaches and subjects, have now found that a rotation policy increases the likelihood of accurate reporting – at least as rotation becomes imminent.

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Advances in Accounting, Volume 22 by Philip M J Reckers


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