Running head: THE FORENSIC ACCOUNTANT FORENSIC ACCOUNTING IN PRACTICE Tanon Patrick Contemporary Business - BUS 508 Dr. Ronnie A. Jones December 20, 2013 Abstract Accounting is the systematic process of identifying, recording, measuring, classifying, verifying, summarizing, interpreting and communicating financial information. It reveals profit or loss for a given period, and the value and nature of a firm's assets, liabilities and owners' equity (Business
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the better management by exception conducted by the mayor, the more abiiity of probiem soiving for accountants exists, and therefore the higher passion of innovation happens. Secondiy, this research also reveals that the more job autonomy, job importance, and job diversity happen, the stronger abiiity of probiem solving for the accountants are. Besides, the higher job autonomy for accountants exists, the higher passion of innovation happens. The mediating effect of organization commitment was found
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ACCOUNTING INFORMATION AND MANAGEMENT DECISION MAKING IN NIGERIAN BREWERIES PLC 9TH MILE CONER NGWO PROPOSAL This research work was designed to studding the accounting information impact on management decision making, identifying and exploring possible techniques applicable and based on the findings, make recommendations for clarifying the impact of accounting information on management decision. The data for this study were collected through structured questionnaire
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Journal of Accounting and Economics 31 (2001) 255–307 Empirical research on accounting choice$ Thomas D. Fieldsa, Thomas Z. Lysb,*, Linda Vincentb b Graduate School of Business Administration, Harvard University, Boston, MA 02163, USA Kellogg Graduate School of Management, Northwestern University, Evanston, IL 60208, USA Received 21 January 2000; received in revised form 31 January 2001 a Abstract We review research from the 1990s that examines the determinants and consequences of accounting
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evaluated by the earnings figure. Due to the importance of earnings, it is not surprising the management is keen to improve the figure via all possible ways including legal and illegal approaches. The earnings management can be defined as using reasonable and legal means to achieve stable and optimised financing results (Burgstahler & Dichev 1997). It should be noticed the earnings management is legal activities rather than the illegal accounting fraud. Due to the availability of difference
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University of Wollongong Research Online Faculty of Business - Accounting & Finance Working Papers Faculty of Business 2005 Regulation as Accounting Theory M. Gaffikin University of Wollongong, gaffikin@uow.edu.au Publication Details This working paper was originally published as Gaffikin, M, Regulation as Accounting Theory, Accounting & Finance Working Paper 05/09, School of Accounting & Finance, University of Wollongong, 2005. Research Online is the open access institutional
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Corporate Social Responsibility Practice in Australia 24 April, 2016 prepared by Executive Summary This report provides an analysis and importance of CSR reporting in mining industry, how well companies disclose social and environmental issue according to GRI guidelines. This article’s main focus is to describe trends of CSR reporting in mining companies in Australia. This article provides detailed overview of companies reporting
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indicating the need to develop students’ language skills. Little research has emphasized the importance of language proficiency in enhancing learning or performance in specific content-area courses. This study investigates whether a student’s English language proficiency can be associated with her performance in specific cognitive skills (knowledge, comprehension, application, and analysis) in an introductory accounting course. While the results show no association between TOEFL and performance, the mean
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The Australasian Accounting Business & Finance Journal, February 2007 Gaffikin: Accounting Research and Theory: the age of neo-empiricism. Vol. 1, No.1.pp. 1-19. Accounting Research and Theory: The age of neo-empiricism Michael Gaffikin, School of Accounting & Finance, University of Wollongong ABSTRACT The theorising in accounting prior to 1970 was rejected as not providing sufficiently general theories. Informed by theories in economics and finance (and other disciplines such as psychology)
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however, with change comes difficulty in fully disclosing each financial aspect in accordance with Generally Accepted Accounting Principles. In our financial reporting, we must be thorough in explaining each of our pension plans. Beginning with the defined contribution plan, contributed to by both employee and employer of which only employer contributions are guaranteed. Accounting for this method is simple in that we shall record our liability to the extent of the contributions made (Schroeder, Clark
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