[PDF] Top 20 Directory UMM :Data Elmu:jurnal:T:The International Journal Of Accounting:Vol35.Issue4.2000:

... University of Illinois, Urbana-Champaign Nancy Nichols, James Madison University, Harrisonburg Daniel O'Leary, University of Southern California, Los Angeles Thomas Omer, University of Illinois at ... Lihat dokumen lengkap

... 3. Accounting historians remind us that the fundamental task of accounts has been, not to measure wealth and income, but to keep track of debtors, creditors, and ...out of the ... Lihat dokumen lengkap

... to the role of selected international accounting firms (the Big Six), the analysis was not comprehensive, as it treated some of them in one country and others in ...find ... Lihat dokumen lengkap

... sector accounting. The author emphasizes the role of the government as an institution allocating resources, com- plementary to the ...state of the economy. Where ... Lihat dokumen lengkap

... Evans, T.: See Kirsch, R., Laird, K., and Evans, T. Fevere-Marchesi, M.: Audit Quality in ASEAN 121 Galassi, G.: European Financial Reporting, A History xx Ghicas, D., Iriotis, N., Papakaki, A., and Walker, ... Lihat dokumen lengkap

... The accounting profession in China is much younger and inexperienced compared to most Western ...countries. The Chinese Institute of Certified Public Accountants (CICPA) was founded in ... Lihat dokumen lengkap

... meaning of TFV is obviously of crucial importance. From a legal point of view, UK courts have placed considerable reliance on expert witnesses in developing accounting case ...law. The ... Lihat dokumen lengkap

... that the LS of a country plays an important role in financial ...level of legal protection rights provided to investors and debt-holders in common law countries, as documented by La Porta et ...level ... Lihat dokumen lengkap

... examines the relation between stock prices and accounting earnings and book values in six Asian countries: Indonesia, South Korea, Malaysia, the Philippines, Taiwan, and ...Thailand. The ... Lihat dokumen lengkap

... Most of the regulatory interest has been directed towards disclosure ...issues. The effect of culture on disclosure practices has been investigated often with the intent of ... Lihat dokumen lengkap

... by the Department of Accounting of the Universitat de Valencia and sponsored by Comparative International Governmental Accounting Re- search ...permeate the papers: ... Lihat dokumen lengkap

... most of the descrip- tion and explanation seems to have been taken from, or is heavily based upon, the firm's 830-page handbook, Understanding IAS (see Capsule Commentaries, ...beyond the ... Lihat dokumen lengkap

... that the external auditors of as many as 44 of the 125 companies did not express an opinion on compliance with IASs, including the auditors of all five of the ... Lihat dokumen lengkap

... Some of the titles and authors are: ``The Future of Accounting Education'' (by Warren Allen, chairman of IFAC's education committee), ``Needed: Better Account- ing Concepts'' (by ... Lihat dokumen lengkap

... for the adoption of International Accounting Standards in ...because of Canada's close tied with the United States,'' but, the article argues, ``there are many compelling ... Lihat dokumen lengkap

... on accounting and its role in society, and this special edition of Pacific Accounting Review helps fill the ...though the new millennium will not arrive until January 1, 2001, ... Lihat dokumen lengkap

... on the history, structure, and operation of the IASC and covering all of the topical areas encompassed by the extant International Accounting Standards (IASs) and ... Lihat dokumen lengkap

... by the editors, provides a review of the complex world of European ...readers of the variation in legal frameworks and the controlling power of national ... Lihat dokumen lengkap

... that the French have called upon the national treasure of the French language as the arbiter of which international accounting standards may be used in the ... Lihat dokumen lengkap

... use the reconciled amounts but because they do not trust Swedish accounting as much as US ...GAAP/IAS. The reconciliation is viewed as an ``insurance policy'' against the potential for poor ... Lihat dokumen lengkap