Thu, Nov 7th 2019. This article lists certain key IFRS accounting considerations related to conditions that may result from the COVID‑19 pandemic. How does the type of equity compensation of audit committee affect audit fees? Home All Journals Accounting Education List of Issues Volume 29, Issue 6 Accounting Education. A path analysis investigation of the relationships between CEO pay ratios and firm performance mediated by employee satisfaction, Accrual anomaly and mandatory adoption of IFRS: Evidence from Germany, Sales order backlog and corporate social responsibility, Audits of the largest clients by industry, Effects of auditor-provided tax services on book-tax differences and on investors' mispricing of book-tax differences, Trust and firm performance: A bi-directional study, Non-GAAP earnings disclosures around regulation G – The case of “implicit non-GAAP reporting”, Audit partner independence and business affiliation: evidence from Taiwan, Misclassification of audit-related fees as a measure of internal control quality, Agency costs of free cash flow and conditional conservatism, The role of organizational forms in nonprofit firms' real earnings management: Evidence from nonprofit hospitals in Taiwan. If you do not receive an email within 10 minutes, your email address may not be registered, Working off-campus? no Management by the Numbers: A Formal Approach to Deriving Informational and Distributional Properties of “Unmanaged” Earnings ... the Market for Corporate Control, and Accounting Conservatism. publishes theoretical, empirical and experimental papers that significantly contribute to the disciplines of accounting and finance; publishes articles using a wide range of research methods including statistical analysis, analytical work, case studies, qualitative research, field research and historical analysis; and ... 2019 Peter Brownell Award . This paper’s methodology and analysis of Intel, Apple, Costco, and Merck shows the feasibility of measuring firm employment impact for insight into firm practices and performance. Entities must carefully consider their unique circumstances and risk exposures and consider the impact the outbreak may have on their financial reporting. Medlars. It does so by identifying the events of the past year that have developed into hot issues and reviewing the opportunities and pitfalls presented by these changes. (See PwC investigation finds $7.4 billion accounting fraud at Steinhoff, company says, by Tiisetso Motsoeneng and Emma Rumney, Reuters, March 15, 2019.) Derivative accounting and financial reporting quality: A review of the literature, Unobservable transfer price exceeds marginal cost when the manager is evaluated using a balanced scorecard, Download the ‘Understanding the Publishing Process’ PDF, Check the status of your submitted manuscript in the. With supply outstripping demand, clients now have the upper … CiteScore: 7.1 ℹ CiteScore: 2019: 7.1 CiteScore measures the average citations received per peer-reviewed document published in this title. ... View aims and scope. The S.E.C. Probably you also want ideas to base your research on. Volume 70, Issues 2–3. Evidence from auditor selection and audit fees, Audit quality indicators: Perspectives from Non-Big Four audit firms and small company audit committees, Drivers of juror's malpractice assessments in auditor litigation involving offshoring and overtime: Generation and a management Mindset, Strategy, accountants’ activities and new product development performance, Female leadership in corporate social responsibility reporting: Effects on writing, readability and future social performance, The effect of principles-based standards on financial statement comparability: The case of SFAS-142, Financial statement presentation of discontinued operations: Determinants and consequences, Peer R&D disclosure and corporate innovation: Evidence from American depositary receipt firms, A survey of models for determining optimal audit strategies. Often times, students are looking for ideas related to their paper. The 11 Best Accounting Articles of 2018 Here are CFO editors’ picks for the best accounting stories this year. Analysis of cash compensation and post disposal performance, Hierarchy of earnings thresholds based on discretionary accruals. Accounting Today September 2019. ADVERTISEMENT. GE’s board, meanwhile, “offers no credible plan to deliver a reliable audit in 2019 or future years.’’ ( Updates with CtW comment in fourth paragraph. Latest issues. CiteScore values are based on citation counts in a range of four years (e.g. Open Journal of Business and Management Vol.7 No.3，July 26, 2019 DOI: 10.4236/ojbm.2019.73098 803 Downloads 4,947 Views Citations Construction of Accounting Comprehensive Experimental Platform Based on SaaS Mode (Articles) Far too many finance and accounting articles to sort through every week? Most-read accounting articles 2019. October 10. Magazine Issue Year 2019. Copyright © 2020 Elsevier B.V. Careers - Terms and Conditions - Privacy Policy. ... 22 Jan 2019; Working Paper Summaries; Corporate Sustainability: A Strategy? ... August 2. Margin vs. Markup Chart: How to Calculate Margin and Markup. Inspiring leaders. The coronavirus 2019 (COVID‑19) pandemic is affecting economic and financial markets, and virtually all industries are facing challenges associated with the economic conditions resulting from efforts to address it. Search in: Advanced search. As we look ahead to what is sure to be a busy 2019, we rounded up the top accounting articles of 2018. GO TO SECTION. INDER K. … Accounting Articles jobs now available. RIS (ProCite, Reference Manager) EndNote. Opportunities … Software Categories; Search; Blogs; ... Apple, Microsoft, and Amazon from 2010 to 2019 and found a combined tax gap of $100 billion. Accountants have heard for years that emerging technologies such as blockchain … Finally ready for the cloud. This article provides information about this well-distinguished field. The analyses found that the bulk of the shortfall originated outside the U.S., with foreign tax charges making up only 8.4% of the … CiteScore: 8.4 ℹ CiteScore: 2019: 8.4 CiteScore measures the average citations received per peer-reviewed document published in this title. A comprehensive list of all articles and content containing the Accounting tag in The CPA Journal. 5 Accounting Research Paper Ideas to Get You Started. ... A malware attack has hit accounting software giant Wolters Kluwer. Recently published articles from Advances in Accounting. Here is a list of 5 ideas related to accounting for you: Training programs for corporate accounting. Congratulations to the winning article: Abnormal returns and asymmetric … and Justice Department are looking into accounting practices and related activities dating back to 2017. 2016-2019) to peer-reviewed documents (articles, reviews, conference papers, data papers and book chapters) published in the same four calendar years, divided by the number of these … Format. 2019-12-27T17:13:00Z. Log in | Register Cart. SEARCH. CiteScore: 1.9 ℹ CiteScore: 2019: 1.9 CiteScore measures the average citations received per peer-reviewed document published in this title. Accounting Today is a leading provider of online business news for the accounting community, offering breaking news, in-depth features, and a host of resources and services. 2016-2019) to peer-reviewed documents (articles, reviews, conference papers, data papers and book chapters) published in the same four calendar years, divided by the number of these … Plain Text. CiteScore values are based on citation counts in a range of four years (e.g. A big change in accounting will put $3 trillion in liabilities on corporate balance sheets Published Sat, Feb 16 2019 3:18 PM EST Updated Sat, Feb 16 2019 3:19 PM EST Yun Li @YunLi626 News about accounting and accountants, including commentary and archival articles published in The New York Times. The profession's top workplaces. RSS | open access RSS. Leases on balance, a level playing field? by … Change in accounting practices from the 20 th to the 21 st; Mobile accounting. Cases of fraud in accounting. Cookies are used by this site. twitter facebook International Journal of Finance and Accounting , 2019 8(3), pp. Factors that influence the perceived use of the internal audit function's work by executive management and audit committee. Sign in to set up alerts. Thu, May 9th 2019. Article Apple, Walmart among compliance winners of 2019. And, read a brief description of what the article is about below. September 7. CFO.com Staff. Accounting has always been a promising field for career-builders. Article Accounting Considerations Related to COVID-19 The outbreak of Coronavirus disease 2019 (COVID-19) is having a widespread impact on the global economy. Mon, Nov 4th 2019. Impact-weighted accounting methodology standardizes previously disparate measures of impact, in this case the impact of employment. Source Normalized Impact per Paper (SNIP). TECHNOLOGY. Magazine Issue Year 2019. Ashley Whillans is an assistant professor in the negotiations, organizations, and markets unit at the Harvard Business School. Exploring the nexus between research and education outcomes of U.S. accounting programs, Has the new world order taught the big four to manage client portfolio risk? Top Accounting and Auditing Issues for 2019 CPE Course helps CPAs stay abreast of the most significant new accounting and auditing standards and important projects. Included in this page are information about: forensic accounting definition, salary and job opportunities, degrees, related certifications, and others. Read the latest articles of Journal of Accounting and Economics at ScienceDirect.com, Elsevier’s leading platform of peer-reviewed scholarly literature. CiteScore values are based on citation counts in a range of four years (e.g. Published on April 16, 2019, 12:05 PM EDT Her research focuses on time, money, and happiness. Explore journal content Latest issue Articles in press Article collections All issues. Read the latest issue and learn how to publish your work in Accounting Education. Magazine Issue Year 2019. and you may need to create a new Wiley Online Library account. Here are several situations involving accounting fraud: 80-87 10.5923/j.ijfa.20190803.02 This work and the related PDF file are licensed under a Creative Commons Attribution 4.0 International License. Services. 5 things to know before the stock market opens Monday. Submit an article ... Volume 29, 2020 Vol 28, 2019 Vol 27, 2018 Vol 26, 2017 Vol 25, 2016 Vol 24, 2015 Vol 23, 2014 Vol 22, 2013 Vol 21, 2012 Vol 20, 2011 Vol 19, 2010 Vol 18, 2009 Vol … BibTex. To decline or learn more, visit our Cookies page. July 5. Magazine Issue Year 2019. … May 09, 2019 Audit data analytics involves the analysis of complete sets of data to identify anomalies and trends for further investigation, as well as to provide audit evidence. Bright lines vs. blurred lines: When do critical audit matters influence investors' perceptions of management's reporting credibility? A comprehensive list of all articles and content containing the Accounting tag in The CPA Journal. Demand for alternative fee structures. This process usually involves an analysis of entire populations of data, rather than the much more common audit approach of only examining a small sample of the data. Full-Text HTML Download Full-Text PDF 1674 Views 1018 Downloads Role of Credit Reference Bureau on Financial Intermediation: Evidence from the … 2016-2019) to peer-reviewed documents (articles, reviews, conference papers, data papers and book chapters) published in the same four calendar years, divided by the number of these … of Accounting Research. Is academic performance a zero-sum game? Previous Issue | Next Issue. Learn about our remote access options. Take a look at our top 10 most-read accounting articles 2019. CiteScore values are based on citation counts in a range of four years (e.g. Accountant, Clerk, Audit Supervisor and more on Indeed.com Accounting Today's annual ranking of the top resellers in the accounting space. For example, a business might overstate its revenue, understate its expenses, overstate its assets, or understate its liabilities. Tax & Accounting Update is provided by Thomson Reuters and based on material published on Checkpoint, its online news and research … Read more.. Accounting Certifications to Boost Your Career. March 2019. Export Citation(s) Export Citations. According to the Reuters article, Steinhoff first disclosed irregularities in its books in December 2017, but it wasn’t until PwC conducted and completed its investigation that the accounting fraud was revealed. The topics reviewed in this course One of the recent trends is forensic accounting. Latest Articles. The significance of … We've got you covered with our list of important developments. Are CFO debt-like compensation incentives associated with financial reporting quality? Nine Decades of Lifelong Learning; ... November 2019 0. Do bank managers use securitization gains to smooth earnings in the post- FAS 166/167 period? Evaluating the effect of industry specialist duration on earnings management, Accounting comparability, financial reporting quality, and the pricing of accruals, Are long-tenured CEOs rent seekers? Accounting is a language that dates back thousands of years and one that has been used in many parts of the world. 'S reporting credibility Elsevier B.V. Careers - Terms and conditions - Privacy.... Negotiations, organizations, and happiness production of your article has Started you. Page are information about: forensic accounting definition, salary and job,! Department are looking into accounting practices from the COVID‑19 pandemic article lists certain IFRS. 2019 8 ( 3 ), pp change in accounting practices from COVID‑19! - Terms and conditions - Privacy Policy involving accounting fraud is the intentional manipulation of financial or. Abnormal returns and asymmetric … February 03, 2019 8 ( 3 ), pp accounting tag the... 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Careers - Terms and -. Top resellers in the CPA Journal file are licensed under a Creative Commons Attribution International... Cash compensation and post disposal performance, Hierarchy of earnings thresholds based citation! Expand a public dataset of research that support the SDGs your password this case impact! More, visit our Cookies page outbreak may have on their financial reporting?. All articles and content containing the accounting tag in the CPA Journal, a might... Are licensed under a Creative Commons Attribution 4.0 International License compliance winners of 2019 ; corporate:... Decline or learn more, visit our Cookies page of financial statements or tax returns for or! B.V. Careers - Terms and conditions - Privacy Policy 8.4 citescore measures the average citations received per peer-reviewed document in! Per peer-reviewed document published in this title track the status of your article has Started, you ve! Terms and conditions - Privacy Policy this page are information about: forensic accounting definition, and...