By Philip Reckers
This sequence goals to supply a discussion board for discourse between and among educational and working towards accountants on problems with importance to the way forward for the self-discipline. Emphasis is put on unique observation, serious research and artistic study that might substantively develop our realizing of monetary markets and behavioral phenomenon appropriate to actual international offerings. know-how and international festival have introduced super alterations over the past 20 years of the twentieth century. a wide range of unsolved questions maintains to plague a occupation below fireplace within the aftermath of the Enron financial disaster. questions on adequacy of monetary accounting and auditing criteria, techniques and practices abound this present day. This quantity of Advances in Accounting comprises articles that tackle the predictability of company profits, and lately challenged practices in monetary reporting. It additionally addresses unethical auditor practices and the ex-post overview of auditor judgements, and assessment of company leader executives' functionality. different articles tackle vital company budgetary matters, tax prone and accounting schooling.
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Extra info for Advances in Accounting, Volume 19 (Advances in Accounting)
45). It is further argued that self-assessment instruments can produce more reliable and uninhibited responses from respondents when they are assured of anonymity and/or confidentiality. Third, this study focuses on role ambiguity as an intervening variable. , 1996; Chong & Chong, 2000) and organizational commitment and budget adequacy (Nouri & Parker, 1998) can add to the explanation of the indirect paths between budgetary participation and performance and job satisfaction. Finally, the survey method allows for the examination of statistical associations at one point in time, and the statements about the direction of relationships can only be made in terms of consistency of results with the effects proposed in the theoretical discussion.
Sloan, R. (1996). Economic Consequences of Accounting for Stockbased Compensation. Journal of Accounting Research, 34, 1–20. Financial Accounting Standards Board (FASB) (1993). Proposed Statement of Financial Accounting Standards: Accounting for Stock-Based Compensation. Norwalk, CT: FASB. Financial Accounting Standards Board (FASB) (1995). Statement of Financial Accounting Standards No. 123: Accounting for Stock-Based Compensation. Norwalk, CT: FASB. , & Vickrey, D. (1991). Valuation of Executive Stock Options and the FASB Proposal.
Cost of Granting Employee Stock Options with a Reload Provision. Journal of Accounting Research, 36, 231–256. , & Lang, M. (1996). Employee Stock Option Exercises: An Empirical Analysis. Journal of Accounting and Economics, 21, 5–43. Jereski, L. (1997). Share the Wealth: As Options Proliferate, Investors Question Effect on Bottom Line. Wall Street Journal, January 14, A1. , & Marcus, A. (1994). Valuing Employee Stock Options. Financial Analysts Journal, 50, 46–56. Leonhardt, D. (2000). Will Today’s Huge Rewards Devour Tomorrow’s Earnings?