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Earnings Management
This book is a study of earnings management, aimed at scholars and professionals in accounting, finance, economics, and law. The authors address research questions including: Why are earnings so important that firms feel compelled to manipulate them? What set of circumstances will induce earnings management? How will the interaction among management, boards of directors, investors, employees, suppliers, customers and regulators affect earnings management? How to design empirical research addressing earnings management? What are the limitations and strengths of current empirical models?
Motivating Students to Learn
Written specifically for teachers, Motivating Students to Learn offers a wealth of research-based principles on the subject of student motivation for use by classroom teachers. Now in its fourth edition, this book discusses specific classroom strategies by tying these principles to the realities of contemporary schools, curriculum goals, and classroom dynamics. The authors lay out effective extrinsic and intrinsic strategies to guide teachers in their day-to-day practice, provide guidelines for adapting to group and individual differences, and discuss ways to reach students who have become discouraged or disaffected learners. This edition features new material on the roles that classroom goal setting, developing students’ interest, and teacher-student and peer relationships play in student motivation. It has been reorganized to address six key questions that combine to explain why students may or may not be motivated to learn. By focusing more closely on the teacher as the motivator, this text presents a wide range of motivational methods to help students see value in the curriculum and lessons taught in the classroom.
Accounting, the Social and the Political
This book contains 35 carefully selected and abridged versions of scholarly financial and managerial research articles by world-class researchers ranging across a wide spectrum of the social, political and philosophical sides of financial and managerial accounting information and practices to focus on accounting's wider role and impact on organizations and society at large.While each article was substantially culled in order to highlight its central findings and its unique approach, care was exercised to maintain the integrity of the authors' work. The result is a collection of readily accessible research including: classics and seminal articles, a selection of more contemporary articles, an...
Auditing, Trust and Governance
The reputation of corporate reporting has been in crisis. Trust in the process of financial accounting and auditing has been undermined by a series of high profile scandals involving major corporations, including Enron, Parmalat, Ahold, and Worldcom. In response, regulators and practitioners world-wide have put forward a series of initiatives to re
Auditing, Trust and Governance
In this important new book, the European Auditing Research Network gives a timely appraisal of the regulatory environment for financial accounting and auditing in the wake of a series of high profile scandals involving major corporations.
Organizing Control
Fear overturns the dominant understanding of German management as “backward” relative to the U.S. and uncovers an autonomous and sophisticated German managerial tradition. Beginning with founder August Thyssen, Fear traces the evolution of management in the Thyssen-Konzern and the Vereinigte Stahlwerke (United Steel Works) between 1871 and 1934.
Corporate Governance at the Crossroads
This book discusses the effectiveness of four traditional corporate governance mechanisms: board of directors, audit committee, internal control and audit, external audit) as monitoring and (to a lesser extent) entrepreneurial devices.
Audit Quality
Arising from the author’s experience as a practicing CPA, this book is quite different from other research in this field, as it confronts the subject of audit quality from a pragmatic perspective. The first goal of Jonas Tritschler is to develop an audit quality metric on national audit firm level. Financial reporting errors, as detected by the German enforcement institutions during examinations, which subsequently are published in the German Federal Gazette by the involved companies, are the data basis for this measurement. Using the developed audit quality metric, the second goal of this study is to analyze audit quality differences of selected audit firms by comparing their deployed audit input factors such as employee’s competence (ratio of certified professionals to total audit staff), experience of employees (average tenure of employees in years) and client-specific experience (client fluctuation rate). Results indicate a correlation between audit quality according to the developed metric and the operationalized audit input factors mentioned above.
John Bowlby and Attachment Theory
Attachment Theory is one of the most important theoretical developments in psychoanalysis to have emerged in the past half-century. It combines the rigorous scientific empiricism of ethology with the subjective insights of psychoanalysis, and has had an enormous impact in the fields of child development, social work, psychology, and psychiatry. This is the first known book to appear which brings together John Bowlby and post-Bowlbian research and shows how the findings of Attachment Theory can inform the practice of psychotherapy. It also provides fascinating insights into the history of the psychoanalytic movement and looks at the ways in which Attachment Theory can help in the understanding of society and its problems.
International Conference on E-Commerce and Contemporary Economic Development
International Conference on E-Commerce and Contemporary Economic Development (ECED 2014) which will be held on June 7–8, 2014. The ECED 2014 aims to bring together researchers, educators and students from around the world in both industry and academia for sharing the state-of-art research results and applications, for exploring new areas of research and development, and for discussing emerging issues on E-commerce and Contemporary Economic Development fields. 2014 International Conference on E-commerce and Contemporary Economic Development [ECED2014], aims to bring together researchers, engineers, and students from around the world in both fields about E-commerce and Contemporary Economic Development for information sharing and cooperation. Researchers and practitioners are invited to submit their contributions to ECED2014.
