[PDF] Top 20 Directory UMM :Data Elmu:jurnal:J-a:Journal of Accounting and Public Policy:Vol18.Issue4-5.Dec1999:

... vagueness of GAAP. In the context of the opinion-shopping game, there is no uncertainly about whether the client's proposed accounting policy is ...dubious. Accounting issues in the ... Lihat dokumen lengkap

... Analysis of Accountants Õ Ethical Standards: The Case of Audit Opinion Shopping,'' Cushing (1999) examines the economic merits of a laissez faire approach as opposed to formal ethical ... Lihat dokumen lengkap

... Freed and Swenson (1995, ...®rm, and were only a small percent of tax bene®ts at ...Freed and Swenson (1995, pp. 893±894)]. As an indication of the magnitude of PAC ... Lihat dokumen lengkap

... analysis of the defense industry in a way di€erent from approaches used in the ...instead of the whole company or speci®c defense contracts as was common in the ...used data envelopment ... Lihat dokumen lengkap

... on accounting ethics in 1969 (see, ...not a particularly fashionable area for academic research (see discussion in Previts and Merino, 1998, ...academic accounting ethics ...academic ... Lihat dokumen lengkap

... is a negative association between AC activity and dominant personalities on the board suggests that it may be worthwhile to pursue the impact of the presence of insiders on an AC on its ... Lihat dokumen lengkap

... as a base line for the experiment, giving the subjects an opportunity to learn the environment and providing control data for the ma- nipulations between groups and across a single ... Lihat dokumen lengkap

... †, and ethical actions, M a †. In Dirsmith and Ketz's (1987, ...experiment a group of student exami- nation scores were intentionally ...(Dirsmith and Ketz, 1987, ...(Dirsmith ... Lihat dokumen lengkap

... Merchant and Rockness (1994, ...assessments of earnings management among various organizational members ...controllers, and internal auditors). In this study I focus on assessments of those ... Lihat dokumen lengkap

... departments, and replacing the total weighted procedures per patient with the corresponding raw total procedures in ...case of the last change, LOS and OCCUP are no longer statistically signi®cant, ... Lihat dokumen lengkap

... introduce a cash-based rate of return which is cal- culated from a ®rm's cash recovery rate (Ijiri, ...investments and acquisitions, 3 then cash ¯ows rather than earnings should be used for ... Lihat dokumen lengkap

... Professor of Accountancy and Information Management, received his ...University of Illinois. His research interests are in auditor judgement and ethical ...in a variety of ... Lihat dokumen lengkap

... study of resource scarcity's impact on use of ®nancial and non®nancial information is ...presence of scarcity(®scal stress) had little impact on the principals' ...use of ®nancial ... Lihat dokumen lengkap

... JAINAIN ANDANDOMESHMESH KINIINI Discussionby Arif Khurshed Recognition versus Disclosure: An Investigation of the Impact on Equity Risk using UK Operating Lease Disclosures by VIVIENIV[r] ... Lihat dokumen lengkap

... the accounting change process in the transitional economies of central and eastern ...stages of development: ``state directed'', ``state regulated'', and ``market ...when ... Lihat dokumen lengkap

... depicts a unitary monopoly state that includes a peripheral ...space of preference becomes much more pregnant than physical ...state j does not take such a break into account. This very ... Lihat dokumen lengkap

... develops a model based on several speci®c accruals, focusing on ®rms from a number of ...uses a sample of ®rms identi®ed by the SEC as generally accepted accounting principle ... Lihat dokumen lengkap

... 2 SPECIALPECIAL ISSUESSUE ONON NATIONALATIONAL ACCOUNTINGCCOUNTING Contents National Accounting, Government Budgeting and the Accounting Discipline by ROWANOWANJONESONES National Ac[r] ... Lihat dokumen lengkap

... Loeb, S.E., 1, 311 McLelland, A.J., 263 McNichols, M.F., 313 Mensah, Y.M., 3 Niskanen, J., 119 Niswander, F., 201 Paterson, J.S., 399 Reitenga, A.L., 189 Swanson, E.P., 201 Thomas, J., 347 Vafeas, N., 139 ... Lihat dokumen lengkap

... consequences of regulatory accounting in the nuclear power in- dustry: market reaction to plant abandonments, The, ...E€ects of changes in cost allocations on the assessment of cost ... Lihat dokumen lengkap