The Role Of Objectivity In Accounting
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The Role Of Objectivity In Accounting
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Author : Curtis Holt Stanley
language : en
Publisher:
Release Date : 1962
The Role Of Objectivity In Accounting written by Curtis Holt Stanley and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1962 with Accounting categories.
Objectivity In Accounting
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Author : Curtis Holt Stanley
language : en
Publisher:
Release Date : 1965
Objectivity In Accounting written by Curtis Holt Stanley and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1965 with Accounting categories.
Accounting And Science
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Author : Michael Power
language : en
Publisher: Cambridge University Press
Release Date : 1996-06-28
Accounting And Science written by Michael Power and has been published by Cambridge University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 1996-06-28 with Business & Economics categories.
In recent years policy makers and scientists have become increasingly interested in the economics of science, and in particular in the relationship between accounting and science. This book, originally published as a special issue of the journal Science in Context , provides a truly interdisciplinary approach to this subject. The contributors explore, in a number of different ways, the constitutive role that practices of economic calculation play in the conduct of science and the forms of economic life within which science is embedded. Challenging conventional views, they suggest that if scientific and accounting practices are to be properly understood, they must be studied in relation to a complex background of specialist communities, funding institutions and demands for public accountability. This book will be invaluable for scholars and policy makers working in the field.
The Objectivity Of Accounting Information
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Author : Maxwell England Aiken (M.Ec.)
language : en
Publisher:
Release Date : 1967
The Objectivity Of Accounting Information written by Maxwell England Aiken (M.Ec.) and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1967 with categories.
Objectivity In Accounting
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Author : Curtis H. Stanley
language : en
Publisher:
Release Date : 1965
Objectivity In Accounting written by Curtis H. Stanley and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1965 with categories.
Truth Objectivity And Subjectivity In Accounting
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Author : John Francis McKernan
language : en
Publisher:
Release Date : 2001
Truth Objectivity And Subjectivity In Accounting written by John Francis McKernan and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2001 with categories.
The Economics And Politics Of Accounting
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Author : Christian Leuz
language : en
Publisher: OUP Oxford
Release Date : 2005-09-15
The Economics And Politics Of Accounting written by Christian Leuz and has been published by OUP Oxford this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005-09-15 with Business & Economics categories.
Accounting and the role of accountants has permeated the modern societies. For the most part we have accepted the impartiality and objectivity of accounting and not recognized how accounting systems are embedded in a country's economic and legal framework, much of which is in turn shaped by political processes. This web of interactions results in complex economic and political questions which require accounting researchers to focus on several related trends: information economics, regulatory economics, sociology, and political science. Although considerable progress has been made in the field of accounting, many fundamental questions are still subject to debate. In this book leading international scholars address a number of important questions: · What is the role of accounting in security valuation, decision making and contracting? · What can we learn from economics-based research in accounting? · What is the role of auditing and how can accounting standards be enforced? · What are the cost and benefits of accounting and disclosure regulation? · What is the role of accounting in society? · How does lobbying affect the political process of standard setting? · What are the consequences of the internationalization of standard setting? This seminal book will be of interest to academics, researchers, and graduate students of Accounting, Finance, Business Studies, Sociology, and Political Economy.
Objectivity And Independence
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Author : James A. DiGabriele
language : en
Publisher:
Release Date : 2015
Objectivity And Independence written by James A. DiGabriele and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015 with categories.
This paper is aimed at illustrating that certain capacities exist whereby the dual role of the external auditor (in undertaking internal audit roles as well as skilled persons roles) could be exercised to the optimal and maximum benefit of an entity or organisation. It also aims to accentuate on why a return to and focus on traditional auditing techniques, as well as auditing techniques which focus on internal controls is a much needed move. In so doing, it contributes to the extant literature by highlighting why such a move should be facilitated, as well as proposing means whereby such a move would be facilitated - namely, through a focus on benefits which could be derived where the external auditor is able to incorporate certain internal audit responsibilities. The paper also draws attention to safeguards which require due consideration if the ever important attributes of objectivity and independence are not to be compromised. Risks associated with the overlapping roles of testifying and consulting experts in Forensic Accounting will also be considered in this paper.Whilst the benefits and potentials of the dual roles assumed by external auditors are emphasized, as well as the need to ensure that safeguards operating to guard against a compromise of objectivity and independence are in place, authors' opinions in support of dual roles also take into consideration the utmost priority of ethical values. The paper hence also highlights the fact that such dual roles are appropriate in certain cases - as illustrated by justifications for limitations imposed by the Sarbanes Oxley Act and other relevant and applicable legislation - even though instances also persist where section 201 of Sarbanes-Oxley, with regard to internal audit outsourcing, may have been over-reactionary and may continue to hinder both companies and their auditors.
Objectivity And Relevance In Accounting Evidence
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Author : Kenneth B. Berg
language : en
Publisher:
Release Date : 1952
Objectivity And Relevance In Accounting Evidence written by Kenneth B. Berg and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1952 with Accounting categories.
The Influence Of Social Control On The Concept Of Accounting Objectivity
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Author : John William Wagner
language : en
Publisher:
Release Date : 1964
The Influence Of Social Control On The Concept Of Accounting Objectivity written by John William Wagner and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1964 with Accounting categories.