Description The twenty-second volume of Advances in Accounting continues to provide an important forum for discourse among and between academic and
practicing accountants on issues of significance to the future of the discipline. Emphasis continues to be placed on original commentary,
critical analysis and creative research – research that promises to substantively advance our understanding of financial markets, behavioral
phenomenon and regulatory policy. Technology and aggressive global competition have propelled tremendous changes over the two decades
since AIA was founded. A wide array of unsolved questions continues to plague a profession under fire in the aftermath of one financial
debacle after another and grabbling with the advent of international accounting standards.
This volume of Advances in Accounting not
surprisingly includes several articles reflective on auditor independence, auditor tenure, auditor rotation and non-audit service fees.
This volume also looks at challenges facing the academic community with respect to pressures placed on faculty to publish; a data driven
commentary is provided by the in-coming editor of the European Accounting Review. Other papers examine the use of financial data to
estimate risk premiums, and measure the operating efficiency of firms; and re-examine market reaction to quarterly earnings. AIA continues
its commitment to the global arena by publishing several papers with an international perspective. As never before the accounting profession
is seeking ways to reinvent itself and recapture relevance and credibility. AIA likewise continues to champion forward thinking research.
Audience
Graduate students and researchers in the field of accounting
Books and book related electronic products are priced in US dollars (USD), euro (EUR), and Great Britain Pounds (GBP). USD prices apply to the Americas and Asia Pacific. EUR prices apply in Europe and the Middle East. GBP prices apply to the UK and all other countries.