Advances in Accounting - 1st Edition - ISBN: 9780762302949

Advances in Accounting, Volume 15

1st Edition

Editors: Philip Reckers
Hardcover ISBN: 9780762302949
Imprint: JAI Press
Published Date: 15th December 1997
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Table of Contents

The association between audit reports and bankruptcies: further evidence (D.V. Rama et al.). Retention of women in public accounting: directions for future research (K.L. Hooks et al.). Effects of engagement–wide inherent risk factors on auditors' evaluations of multiple explanations from client and audit team sources (S. Ayers, S.E. Kaplan). An investigation of the relevance of disclosure of asset composition in assessing distress risk of savings institutions (S.J. Roohani, Z. Rezaee). Evidence of the relations between firm characteristics and reserve revisions in the petroleum industry (F.L. Ayres et al.). Accounting accruals and the incremental information content of earnings and cash flows from operations (C.S. Agnes Cheng et al.). An investigation of the impact of market discipline on individuals' price revisions (C.E. Davis et al.). The impact of earnings management of bank risk premia (T.R. Robinson, J. Grant). The comparison of dysfunctional behaviors by tax accountants and auditors under time budget pressure (T. Dalton, T. Kelley). A comparison of AHP and ANOVA decision modeling techniques in internal control procedure evaluations (S.A. Webber, J.M. Hassell). A longitudinal analysis of environmental disclosure practices (S.D. Stanwick, R.H. Tabor). A Bayesian analysis of cost-effectiveness of auditing for small businesses (A.V. Deshmukh et al.). Participative budgeting under uncertainty: multi-period experimental evidence (L. Kyj, P.S. Greenberg).


Description

This series focuses on the academic and theoretical side of the profession in the areas of financial accounting, accounting education and auditing. Articles range from empirical and analytical, to the development of new technologies.


Details

Language:
English
Copyright:
© JAI Press 1997
Published:
Imprint:
JAI Press
Hardcover ISBN:
9780762302949

About the Editors

Philip Reckers Editor

Affiliations and Expertise

Arizona State University, U.S.A.