By Philip M J Reckers
Now in its twenty-first version, Advances in Accounting maintains to supply a huge discussion board for discourse between and among educational and practising accountants on problems with value to the way forward for the self-discipline. Emphasis remains to be put on unique remark, severe research and inventive learn - learn that supplies to substantively enhance our knowing of economic markets, behavioral phenomenon and regulatory coverage. expertise and competitive international festival have propelled super alterations over the 2 a long time seeing that AIA was once based. a wide range of unsolved questions maintains to plague a career below fireplace within the aftermath of 1 monetary debacle after one other and grabbling with the appearance of overseas accounting criteria. This quantity of Advances in Accounting now not strangely comprises articles reflective of modern specialize in company governance, profits administration and the impression of the CEO, the accuracy of profits forecasts and the worth relevance or voluntary and mandated disclosures. This quantity additionally appears to be like at demanding situations dealing with the educational group with admire to expertise and addresses pedagogical advances preserving promise. AIA keeps its dedication to the worldwide enviornment through publishing learn with a global standpoint within the overseas part inaugurated in quantity 20. 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 pondering learn.
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Extra resources for Advances in Accounting, Volume 21
However, the senior is also accountable to the partner, who wields greater power and inﬂuence in the ﬁrm than the manager. Further, the manager is likely to convey the wishes of the partner to the senior, since the partner is the manager’s immediate superior. While the preferences of the manager may not always be aligned with those of the partner, for the purposes of this study, we assume that as the leader of the audit team, the partner will strongly inﬂuence the preferences of the manager. 5.
This result is consistent with Ohlson and Zhang (1998), who suggest that the relative weights for earnings and book value may vary for different accounting methods depending upon how well those earnings reﬂect a ﬁrm’s permanent earnings. The incremental value relevance of earnings over book value (or vice versa) under pooling and purchase accounting is also studied. Our results suggest that, when pooling is used, earnings have incremental value relevance over book value, but not vice versa. When purchase accounting is used, earnings have incremental value relevance over book value.
H. (1990). Pressure and performance in accounting decision settings: Paradoxical effect of incentives, feedback, and justiﬁcation. ), 148–180. Ashton, R. H. (1992). Effects of justiﬁcation and a mechanical aid on judgment performance. Organizational Behavior and Human Decision Processes, 52, 292–306. Bedard, J. (1989). An archival investigation of audit program planning. Auditing: A Journal of Practice and Theory, 9(1), 57–71. , & Wright, A. (1999). Evidential planning in auditing: A review of the empirical research.