By J. Timothy Sale
Advances in foreign Accounting is a refereed, educational study annual, that's dedicated to publishing articles approximately developments within the improvement of accounting and its comparable disciplines from a global point of view. This serial examines how those advancements have an effect on the monetary reporting and disclosure practices, taxation, administration accounting practices, and auditing of firm enterprises, in addition to their influence at the schooling accountants world wide. Advances in overseas Accounting welcomes conventional and replacement techniques, together with theoretical examine, empirical study, utilized study, and cross-cultural reports.
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Extra resources for Advances in International Accounting, Volume 17 (Advances in International Accounting)
DeFond et al. (2000) present evidence supporting the notion that auditor change is not so important to market valuation; consequently, managers may not feel constrained by the risk of less than full disclosure. Chen et al. (2000), on the other hand, show that investors may have just 42 JOSEPH J. SCHULTZ JR. AND YUNWEI TANG been learning about audit reports; that is, the adverse market effect of modiﬁed audit opinions was not registered until the second year of the opinion. Cultural tendencies, legal systems, traditional ﬁnancing methods, and the environment are not likely to contribute favorably to disclosure.
Accounting Horizons, 17(3), 247–255. Hoogendoorn, M. N. (1996). Accounting and taxation in Europe – A comparative overview. ), 783–794. International Accounting Standards Committee (IASC) (1988). Survey of the use and application of international accounting standards 1988. London: IASC. International Accounting Standards Board (IASB) (2003a). IASB publishes proposals on macro hedging. IASB Press Release (August 21). IASB (2003b). Trustees chairman defends independent standard setting. IASB Insight (July 1).
Measuring international harmonization and standardization. ABACUS, 26(1), 71–88. Tondkar, R. , & Coffman, E. N. (1990). An analysis of the impact of selected EEC directives on harmonizing listing and ﬁling requirements of EEC stock exchanges. The International Journal of Accounting, 25, 127–143. Zarzeski, M. T. (1996). Spontaneous harmonization effects of culture and market forces on accounting disclosure practices. Accounting Horizons, 10(1), 18–37. This Page Intentionally Left Blank EXPERIMENTAL JUDGMENTS ABOUT RELATED-PARTY DISCLOSURES IN CHINA Joseph J.
Advances in International Accounting, Volume 17 (Advances in International Accounting) by J. Timothy Sale