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Author: Theresa Libby
Publisher: Routledge
ISBN: 1317487990
Category : Business & Economics
Languages : en
Pages : 656
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Book Description
Behavioural research is well established in the social sciences, and has flourished in the field of accounting in recent decades. This far-reaching and reliable collection provides a definitive resource on current knowledge in this new approach, as well as providing a guide to the development and implementation of a Behavioural Accounting Research project. The Routledge Companion to Behavioural Accounting Research covers a full range of theoretical, methodological and statistical approaches relied upon by behavioural accounting researchers, giving the reader a good grounding in both theoretical perspectives and practical applications. The perspectives cover a range of countries and contexts, bringing in seminal chapters by an international selection of behavioural accounting scholars, including Robert Libby and William R. Kinney, Jr. This book is a vital introduction for Ph.D. students as well as a valuable resource for established behavioural accounting researchers.
Author: Theresa Libby
Publisher: Routledge
ISBN: 1317487990
Category : Business & Economics
Languages : en
Pages : 656
Get Book Here
Book Description
Behavioural research is well established in the social sciences, and has flourished in the field of accounting in recent decades. This far-reaching and reliable collection provides a definitive resource on current knowledge in this new approach, as well as providing a guide to the development and implementation of a Behavioural Accounting Research project. The Routledge Companion to Behavioural Accounting Research covers a full range of theoretical, methodological and statistical approaches relied upon by behavioural accounting researchers, giving the reader a good grounding in both theoretical perspectives and practical applications. The perspectives cover a range of countries and contexts, bringing in seminal chapters by an international selection of behavioural accounting scholars, including Robert Libby and William R. Kinney, Jr. This book is a vital introduction for Ph.D. students as well as a valuable resource for established behavioural accounting researchers.
Author: Mohammad Nurunnabi
Publisher: Emerald Group Publishing
ISBN: 1801174407
Category : Business & Economics
Languages : en
Pages : 440
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Book Description
Contributions to International Accounting aims to address a vital gap in research by focusing on providing relevant and timely studies on International Financial Reporting Standards implementation for local and international policymakers.
Author: Mohammad Nurunnabi
Publisher: Routledge
ISBN: 1317017137
Category : Business & Economics
Languages : en
Pages : 311
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Book Description
Dr Mohammad Nurunnabi examines the factors that affect the implementation of International Financial Reporting Standards (IFRS) in developing countries and answers these specific research questions: - What is the relative impact of accounting regulatory frameworks and politico-institutional factors on the implementation of IFRS in developing countries? - How do cultural factors affect said implementation? - How does a study of implementing IFRS help to build an understanding of a theory of the role of the state in accounting change in developing countries? This follows a mixed methodology approach, in which interviews are conducted, IFRS-related enforcement documents and annual reports are evaluated. More than 138 countries have adopted IFRS, yet the International Accounting Standards Board (IASB) does not provide an implementation index. Financial reporting varies by country, even within the area of the world that has apparently adopted IFRS and Nurunnabi offers an important viewpoint that considers the issues of IFRS implementation from various perspectives. This is an invaluable resource for Undergraduate, Masters and PhD students, policy makers (at local, regional and international level) namely the IASB, World Bank, IMF, practitioners and users, giving them the necessary insight into the financial reporting environment and the state’s attitude towards accounting transparency. Most importantly, this book contributes to military and democratic political regimes and the Max Weberian view of the theory of the role of the state’s attitude towards accounting transparency.
Author: Parmod Chand
Publisher: Edward Elgar Publishing
ISBN: 1800889712
Category : Business & Economics
Languages : en
Pages : 335
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Book Description
This Encyclopedia presents a comprehensive overview of international accounting. Top scholars in the field highlight key issues such as accounting standards, sustainability reporting, ethical standards, corporate governance, theories of regulation, and international institutions.
Author: Sabri Boubaker
Publisher: World Scientific
ISBN: 1800614306
Category : Business & Economics
Languages : en
Pages : 534
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Book Description
The banking industry plays a critical role in ensuring global economic and financial stability. Effective governance is essential for mitigating bank risk-taking and limiting managerial opportunism in this industry, which is constantly under regulatory and market scrutiny. However, the complexity and diversity of banking financial instruments and transactions gives rise to substantial information asymmetries and ongoing debates regarding contemporary governance, sustainability, and data innovation issues.This book is one of the first to address these contemporary issues collectively, offering a comprehensive and holistic understanding of the challenges and opportunities facing the global banking industry. It provides new insights, evidence-based recommendations, and future perspectives on the role of governance mechanisms, digital innovation, climate change, and green finance in shaping the industry pre- and post-COVID-19. The book is a valuable resource for a wide range of stakeholders in the banking sector, including international regulators, practitioners, policymakers, institutional investors, and auditors. It features contributions from renowned international scholars and offers a variety of theoretical, empirical, and policy-based perspectives. It provides updated evidence and new insights crucial for rethinking the global banking model and dominant regulations, and offers evidence-based recommendations and measures for promoting financial stability and resilience in this industry.
Author: group of authors
Publisher: Czech Institute of Academic Education z.s.
ISBN: 8090623123
Category : Business & Economics
Languages : en
Pages : 189
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Book Description
International Academic Conference on Management, Economics and Marketing in Budapest, Hungary 2016 (IAC-MEM 2016), Friday - Saturday, July 8 - 9, 2016
Author: Tom Campbell
Publisher: ANU E Press
ISBN: 1920942262
Category : Philosophy
Languages : en
Pages : 368
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Book Description
Ethics and Auditing examines ethical challenges exposed by recent accounting and auditing 'lapses' through a study of interconnected moral, legal and accounting issues. The book aims to engage a broad readership in the discussion of audit failure and reform. With its range of intellectual and practical perspectives, Ethics and Auditing provides critical analyses of auditor independence, conflicts of interest, self-regulation, the setting and enforcing of auditing standards, and ethics education.
Author: Ullrich Kockel
Publisher: John Wiley & Sons
ISBN: 1119111625
Category : Social Science
Languages : en
Pages : 631
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Book Description
A Companion to theAnthropologyof Europe BLACKWELL COMPANIONS TO ANTHROPOLOGY A Companion to the Anthropology of Europe “The volume also deserves a place on the shelves of academic libraries as well as the larger public library.” Reference Reviews “Summing Up: Highly recommended. All academic levels/libraries.” Choice “This important collection challenges all anthropologists to re-examine the importance of European perspectives on the most provocative debates of our time. It transcends regional interests to highlight the complex intellectual landscape of our field.” Tracey Heatherington, University of Wisconsin, Milwaukee “This significant volume critically interrogates assumptions about Europe as an idea and a place for research. It provides fresh perspectives on the past and future of anthropological studies of Europe.” Deborah Reed-Danahay, SUNY at Buffalo, President of the Society for the Anthropology of Europe A Companion to the Anthropology of Europe offers a survey of contemporary Europeanist anthropology and European ethnology, and a guide to emerging trends in this geographical field of research. Utilizing diverse approaches to the anthropological study of Europe, Kockel, Nic Craith, and Frykman provide a synthesis of the different traditions and contemporary practices. Investigating the subject both geographically and thematically, the companion covers key topics such as location, heritage, experience, and cultural practices. Written by leading international scholars in the field, the volume constitutes the first authoritative guide for researchers, instructors, and students of anthropology and European studies.
Author: Christopher Patel
Publisher: Emerald Group Publishing
ISBN: 1780524420
Category : Business & Economics
Languages : en
Pages : 177
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Book Description
This research monograph examines whether International Financial Reporting Standards (IFRS) are interpreted and applied in a consistent manner within and across countries, and questions the implicit assumption that accounting convergence will automatically lead to comparability in financial reporting.
Author: Shahzad Uddin
Publisher: Emerald Group Publishing
ISBN: 0857244523
Category : Business & Economics
Languages : en
Pages : 310
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Book Description
Includes research papers that examines various issues including the adoption of International Financial Reporting Standards (IFRS) and International Public Sector Accounting Standards (IPSASs), management accounting change in the context of public sector reforms, corporate reporting disclosures, auditing, etcetera.
