By Philip M J Reckers
The twenty-second quantity of Advances in Accounting maintains to supply a massive 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 is still put on unique remark, severe research and inventive study - learn that offers to substantively develop our knowing of monetary markets, behavioral phenomenon and regulatory coverage. expertise and competitive international festival have propelled large adjustments over the 2 many years on the grounds that AIA used to be based. a big selection of unsolved questions keeps to plague a occupation lower than fireplace within the aftermath of 1 monetary debacle after one other and grabbling with the appearance of foreign accounting standards.This quantity of Advances in Accounting no longer unusually comprises a number of articles reflective on auditor independence, auditor tenure, auditor rotation and non-audit carrier charges. This quantity additionally seems at demanding situations dealing with the tutorial group with recognize to pressures put on school to put up; a knowledge pushed remark is equipped through the in-coming editor of the ecu Accounting assessment. different papers research using monetary information to estimate danger charges, and degree the working potency of organisations; and re-evaluate marketplace response to quarterly gains. AIA maintains its dedication to the worldwide area by means of publishing a number of papers with a world standpoint. As by no means sooner than the accounting career is looking for how one can reinvent itself and recapture relevance and credibility. AIA likewise maintains to champion ahead considering research.*Addresses the position of the auditor*Investigates how monetary information is represented, used, and received*Scope of content material is foreign
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Additional info for Advances in Accounting, Volume 22
Given the documented misﬁt between research and practice in certain general budgeting areas (Selto & Widener, 2004), the goal of this study is to identify the major determinants of inaccurate audit budgets. By identifying signiﬁcant determinants of inaccurate audit budgets, future audit budget research can better focus on issues relevant to practitioners. , areas outside of auditing), and (3) discussions with audit managers and partners. From these sources, we created a survey instrument designed to measure 13 separate factors that potentially inﬂuence audit budget accuracy.
Html Watts, R. , & Zimmerman, J. L. (1983). Agency problems, auditing and the theory of the ﬁrm: Some evidence. Journal of Law and Economics, 26, 613–633. Winters, A. J. (1976). Looking at the audit ﬁrm rotation issue. Management Accounting, 58, 29–30. Wolf, F. , Tackett, J. , & Claypool, G. A. (1999). Audit disaster futures: Antidotes for the expectations gap? Managerial Auditing Journal, 14, 468–478. Zea, A. (2002). Study backs fears over audit ﬁrm rotation. com, August 6, pp. 1–2. THE SECURITY MARKET’S REACTION TO FIRMS’ QUARTERLY EARNINGS EVIDENCING VARYING DEGREES OF AUTOCORRELATION Allen W.
20 years ¼ 80 quarters). , 536 ﬁrms Â 80 quarters). Variability in Autocorrelation We estimated Eq. (A3) in the appendix on a time-series basis individually for each sample ﬁrm, regressing current period SUE on lagged SUEs. Similar to both BT (1990, p. 322) and BB (1996, p. 327) all regressions were run using SUE deciles for both dependent and independent variables. , forecast errors for lags 1À4). , 536 ﬁrms Â 66 observations) in the estimation of the timeseries regressions. Table 1 provides descriptive information on the variability of the standardized value of the b1 coefﬁcient in Eq.