Advances in Accounting: Volume 18

ISBN-13: 9780762307197 / Angielski / Twarda / 2001 / 276 str.

P. M. J. Reckers; Philip M. J. Reckers; M. J. Reckers Philip M. J. Reckers

Opis

Advances in Accounting" was founded to provide a forum for discourse among and between academic and practising accountants on issues of significance to the future of the discipline. Emphasis was placed on original commentary and creative research that would substantively advance our understanding of behavioural and financial markets phenomena relevant to real world choices. Technology and global competition have brought tremendous changes in business and accounting. A wide array of unsolved questions continue to challenge a profession that defies definition and which is continuously reinventing itself. This volume focuses on questions of the "value added" by accounting information and audit services. Articles explore the important task of valuing corporate entities, and investigate challenges currently faced by auditors (client selection, pricing behaviour, and audit quality). Finally, contributors address the human side of career opportunities in the discipline and whether adequate human resources are flowing into the profession today. The theme of this collective effort is new solutions for new problems.