- ホーム
- > 洋書
- > 英文書
- > Business / Economics
Full Description
This series focuses on the academic and theoretical side of financial accounting, accounting education and auditing. The articles range from the empirical to the analytical, and some cover the development of new technologies. This volume includes an analysis of the adoption of SFAS No. 96, Accounting for Income Taxes. Other areas covered include author-client interaction, bankruptcy prediction, environmental performance and disclosures, the timing of writedown disclosures, and gender effects in public accounting.
Contents
Vague wording effects on auditors' complexity judgments of risk related audit tasks, Mohammad J. Abdolmohammadi, William J. Read; neural networks and bankruptcy prediction - funds flows, accrual ratios, and accounting data, Barbro Back et al; accountability and escalation of commitment - the effects of compensation and disclosure, Jesse D. Beele, James E. Hunton; value implications of unfilled order backlogs, Bruce K. Behn; perceptions of supervisor/subordinate task-specific expertise as a moderator of participative budgeting outcomes, B. Douglas Clinton et al; a comprehensive analysis of the adoption of SFAS No. 96 - Accounting for Income Taxes, Cynthia Firey Eakin; strategic auditor-client interaction, Joseph Fisher, Jeffrey W. Schatzberg, Brian P. Shapiro; association between environmental performance and environmental disclosures - an assessment, Martin Freedman, Bikki Jaggi; an examination of direct and indirect gender effects in public accounting, Eric N. Johnson et al; a re-examination of auditors' initial belief assessment and evidence search, Jeffrey J. McMillan, Richard A. White; the interactive effect of budget-based compensation, organizational commitment, and job involvement on managers' propensities to create budgetary slack, Hossein Nouri, Robert J. Parker; an empirical analysis of the timing of writedown disclosures, Srinivasan Ragothaman, Bruce Bublitz; the relationship of career stage to job outcomes and role stress - a study of external auditors, James E. Rebele et al; an examination of the feature-positive effect in auditors' evaluation of accounting estimates, Philip M.J. Reckers, Bernard Wong-On-Wing.
