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The editor has assembled a stellar group of experts to address such topics as: accounting reform in Russia, Ukraine, Estonia, Armenia, Serbia, China, and Spain; accounting education and development of the accounting profession in several transition economies; and corporate governance issues in the developing world.
A detailed look at the importance of corporate governance in today's business world The importance of corporate governance became dramatically clear at the beginning of the twenty-first century as a series of corporate meltdowns from managerial fraud, misconduct, and negligence caused a massive loss of shareholder wealth. As part of the Robert W. Kolb Series in Finance, this book provides a comprehensive view of the shareholder-manager relationship and examines the current state of governance mechanisms in mitigating the principal-agent conflict. This book also offers informed suggestions and predictions about the future direction of corporate governance. Relies on recent research findings t...
Focuses on research that examines both individual and organizational behavior relative to accounting.
Includes an article that compares the strengths and weaknesses of using a single type of research method to investigate accounting phenomenon and explains why using multiple methods provides a richer understanding of particular issues. This book includes articles, which are useful in facilitating behavioral research.
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The twenty-second volume of 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...
The audit environment continues to change in dramatic ways, and Johnstone/Gramling/Rittenberg's AUDITING: A RISK BASED-APPROACH, 11E prepares students for that fast-changing world by developing their professional and ethical decision-making skills. AUDITING integrates the latest in standards, including new guidance from the PCAOB on audit reports, fraud risks, emerging topics such as data analytics, and ethical challenges facing today's financial statement auditors within a framework of professional skepticism. Extensively re-written to be more student focused, AUDITING has multiple hands-on opportunities to develop critical-thinking skills with new in-text learning features including What D...
Malaysia’s Taxation System: Contemporary Practices, Issues and Future Direction offers a clear and concise analysis of Malaysia’s taxation system in terms of its origin and its adaptation to changing economic and social conditions. With unique insights from experienced legal, accounting, and tax practitioners and eminent academics, this book highlights the need for a holistic review of the taxation system going forward as the country strives for high-income status in the near future.
The aim of this pioneering volume is to advance our understanding of written language learning in instructed SLA by offering a collection of empirical studies in which the contribution of diverse theoretical perspectives to our understanding of L2 writing development will be explored. As such, the book represents a further attempt to situate written language learning at the core of applied linguistics research, in general, and SLA research, in particular, hence attempting to redress the oral bias of theoretical and empirical work in these fields. It adds a further building block onto recent TESOL initiatives aimed at understanding "development" in second and foreign language learning. Continuity from one chapter to another is provided by adherence to a consistent chapter model. The volume will be of great interest to academics in the disciplines of second/foreign language acquisition (SLA) and second/foreign language (L2) writing.
Building on their important findings in The Source of the River, the authors now probe even more deeply into minority underachievement at the college level. Taming the River examines the academic and social dynamics of different ethnic groups during the first two years of college. Focusing on racial differences in academic performance, the book identifies the causes of students' divergent grades and levels of personal satisfaction with their institutions. Using survey data collected from twenty-eight selective colleges and universities, Taming the River considers all facets of student life, including who students date, what fields they major in, which sports they play, and how they perceive ...