Edited by
Philip Reckers, Arizona State University, U.S.A.
Description
Advances in Accounting was founded nearly twenty years ago to provide a forum for discourse among and between academic and practicing
accountants on issues of significance to the future of the discipline. Emphasis was placed on original commentary, critical analysis
and creative research that would substantively advance our understanding of financial markets and behavioral phenomenon relevant to real
world choices. Technology and global competition have brought tremendous changes over the last two decades. A wide array of unsolved
questions continues to plague a profession under fire in the aftermath of the Enron bankruptcy. Questions about adequacy of financial
accounting and auditing standards, procedures and practices abound today. This volume of
Advances in Accounting includes articles
that address the predictability of corporate earnings, and recently challenged practices in financial reporting. This volume also addresses
unethical auditor practices and the ex-post review of auditor decisions, and evaluation of corporate chief executives' performance. Other
articles address important corporate budgetary issues, tax services and accounting education. As never before the accounting profession
is searching to redefine itself, and reinvent itself in a period of marked change and enhanced governmental oversight. This volume of
AIA provides relevant insights as the community re-examines the role of accounting.
Included in series
Advances in Accounting
