Advances in Accounting Volume 20 20th Annv Edition by Philip M J Reckers ISBN 978-0762310661 0762310669

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Product details: 

ISBN 10:  0762310669

ISBN 13: 978-0762310661

Author:  Philip M J Reckers

Now in its 20th edition, “Advances in Accounting” continues to provide an important forum for discourse among and between academic and practicing accountants on issues of significance to the future of the discipline. Emphasis continues to be placed on original commentary, critical analysis and creative research – research that promises to substantively advance our understanding of financial markets, behavioral phenomenon and regulatory policy. Technology and aggressive global competition have propelled tremendous changes over the two decades since AIA was founded. A wide array of unsolved questions continues to plague a profession under fire in the aftermath of one financial debacle after another. This volume of “Advances in Accounting” includes articles reflective of recent economic distress: articles on the effects of post bankruptcy financial reporting, measurement of decline in earnings persistence, re-estimations of bankruptcy prediction models, and an understanding of new assurance needs. It also looks at trends of significance to academics (trends in research and dissertations focus) and practitioners (trends in IS audits). With this 20th volume, “Advances in Accounting” makes a new commitment to the global arena by introduction of an International Section and a new international associate editor. As never before, the accounting profession is seeking ways to reinvent itself and recapture relevance and credibility. AIA likewise continues to champion change through this revised global editorial commitment.

Table of contents: 

1. LIST OF CONTRIBUTORS
2. EDITORIAL BOARD
3. STATEMENT OF PURPOSE AND REVIEW PROCEDURES
4. EDITORIAL POLICY AND MANUSCRIPT FORM GUIDELINES
5. THE EFFECTS OF POST-BANKRUPTCY FINANCING ON GOING CONCERN REPORTING
6. Lawrence J. Abbott, Susan Parker and Gary F. Peters
7. A TIME-SERIES APPROACH TO MEASURING THE DECLINE IN QUARTERLY EARNINGS PERSISTENCE
8. Stephen P. Baginski, Bruce C. Branson, Kenneth S. Lorek and G. Lee Willinger
9. UNDERSTANDING THE SATISFACTION PROCESS FOR NEW ASSURANCE SERVICES: THE ROLE OF ATTITUDES, EXPECTATIONS, DISCONFIRMATION AND PERFORMANCE
10. Kimberly Gladden Burke, Stacey E. Kovar and Penelope J. Prenshaw
11. RE-ESTIMATIONS OF THE ZMIJEWSKI AND OHLSON BANKRUPTCY PREDICTION MODELS
12. John Stephen Grice, Jr. and Michael T. Dugan
13. PROLIFIC AUTHORS OF ACCOUNTING LITERATURE
14. James R. Hasselback, Alan Reinstein and
15. Edward S. Schwann
16. THE IMPACT OF NON-AUDIT SERVICE FEE DISCLOSURE REQUIREMENTS ON AUDIT FEE AND NON-AUDIT SERVICE FEE IN THE UNITED KINGDOM: AN EMPIRICAL ANALYSIS
17. Govind S. Iyer, Venkataraman M. Iyer and Birendra K. Mishra
18. THE EVOLVING ROLE OF IS AUDIT: A FIELD STUDY COMPARING THE PERCEPTIONS OF IS AND FINANCIAL AUDITORS
19. Valaria P. Vendrzyk and Nancy A. Bagranoff
20. INTERNATIONAL PERSPECTIVES
21. THE DECISION-FACILITATING ROLE OF MANAGEMENT ACCOUNTING SYSTEMS ON MANAGERIAL PERFORMANCE: THE INFLUENCE OF LOCUS OF CONTROL AND TASK UNCERTAINTY
22. Vincent K. Chong and Ian R. C. Eggleton
23. CHANGE IN STRATEGY AND MCS: A MATCH OVER TIME?
24. Ralph Kober, Juliana Ng and Byron Paul
25. DO AUDITORS ASSESS THE SYSTEMATIC MARKET RISK IN THEIR AUDIT PRICING DECISIONS? INTERNATIONAL EVIDENCE
26. Jussi Nikkinen and Petri Sahlström
27. TRENDS IN ACCOUNTING DOCTORAL DISSERTATIONS: 1991-2000
28. Marcela Porporato, Ariel Sandin and Lewis Shaw
29. THE ECONOMIC VALUE ADDED (EVA): AN ANALYSIS OF MARKET REACTION
30. Bartolomé Deyá Tortella and Sandro Brusco

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Tags: Philip M J Reckers, Advances in Accounting