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Accounting Ethics by A trusted resource on the complex ethical questions that define the accounting profession An accountant's practice depends on making difficult decisions. To achieve the best results, individual accountants and accounting firms need a clear understanding of the ethical duties and decision-making involved in the four major functions of modern accounting--auditing, management accounting, tax accounting, and consulting--as well as a strong sense of ethical conduct to guide the certification and validation of reliable financial records. Now in its third edition, Accounting Ethics is a thorough and engaging exploration of the ethical issues that accountants encounter in their professional lives. Since the publication of the first edition in 2002, Accounting Ethics has become an indispensable resource for accounting courses and certification programs worldwide, known for its focus on real-world application, practical advice, reader-friendly guidance, and its insight into the effects of global change on the profession. Together with coverage of the contemporary regulatory environment--including the Sarbanes-Oxley Act, the Public Company Accounting Oversight Board, and the Dodd-Frank Wall Street Reform and Consumer Protection Act--this revised edition features expanded pedagogical resources such as new end-of-chapter case studies and discussion questions, and includes the updated AICPA Code of Conduct. Concise and dependable, Accounting Ethics sustains its reputation as an authoritative resource for practicing accountants, new professionals, students of accounting, and those who are considering the profession.
Publication Date: 2018-11-28
Advances in Management Accounting by Advances in Management Accounting (AIMA) is a publication of quality applied research in management accounting. The journal's purpose is to publish thought-provoking articles that advance knowledge in the management accounting discipline and are of interest to both academics and practitioners. The journal seeks thoughtful, well-developed articles on a variety of current topics in management accounting, broadly defined. All research methods including survey research, field tests, corporate case studies, experiments, meta-analyses, and modeling are welcome. Some speculative articles, research notes, critiques, and survey pieces will be included where appropriate. Articles may range from purely empirical to purely theoretical, from practice-based applications to speculation on the development of new techniques and frameworks. Empirical articles must present sound research designs and well-explained execution. Theoretical arguments must present reasonable assumptions and logical development of ideas. All articles should include well-defined problems, concise presentations, and succinct conclusions that follow logically from the data.
Publication Date: 2017-10-20
Analytical Corporate Finance by This book draws readers' attention to the financial aspects of daily life at a corporation by combining a robust mathematical setting and the explanation and derivation of the most popular models of the firm. Intended for third-year undergraduate students of business finance, quantitative finance, and financial mathematics, as well as first-year postgraduate students, it is based on the twin pillars of theory and analytics, which merge in a way that makes it easy for students to understand the exact meaning of the concepts and their representation and applicability in real-world contexts. Examples are given throughout the chapters in order to clarify the most intricate aspects; where needed, there are appendices at the end of chapters, offering additional mathematical insights into specific topics. Due to the recent growth in knowledge demand in the private sector, practitioners can also profit from the book as a bridge-builder between university and industry. Lastly, the book provides useful information for managers who want to deepen their understanding of risk management and come to recognize what may have been lacking in their own systems.
Publication Date: 2018-06-12
Data Analytics for Internal Auditors by There are many webinars and training courses on Data Analytics for Internal Auditors, but no handbook written from the practitioner¿s viewpoint covering not only the need and the theory, but a practical hands-on approach to conducting Data Analytics. The spread of IT systems makes it necessary that auditors as well as management have the ability to examine high volumes of data and transactions to determine patterns and trends. The increasing need to continuously monitor and audit IT systems has created an imperative for the effective use of appropriate data mining tools. This book takes an auditor from a zero base to an ability to professionally analyze corporate data seeking anomalies.
Publication Date: 2017-03-15
Dictionary of Accounting by This authoritative dictionary will be invaluable to a range of students and professionals in the fields of accounting and finance. Over 3,500 entries provide comprehensive coverage of financial accounting, financial reporting, management accounting, direct taxation, indirect taxation,auditing, corporate finance, and accounting bodies and institutions. Coverage is international, and includes important terms from US accounting.Substantially updated and expanded, this new edition includes a wealth of invaluable added features including worked examples of difficult concepts, web links, and expanded feature entries on key topics.Clear, accessible entries give straightforward definitions of the latest financial jargon, making this a valuable guide to the often-confusing world of accountancy terms.
Publication Date: 2005-12-08
Financial Accounting and Management Control by This book is about financial accounting and management control and how these two information systems are related as well as how their objectives conflict. At the most fundamental level, the objective of financial accounting is to provide owners and funders with comparable information on a company's value creation. The aim of management control, on the other hand, is to give the board, senior executives and employees unique information for strategy formulation and implementation. One often-mentioned negative effect is the risk of financial accounting affecting management control design and use, making it less relevant for decision-making at the company level. The book provides an analysis of the complex relationship between financial accounting and management control. The analysis is based on theoretical reasoning as well as several examples of how financial accounting standards affect not only the annual report but also the control system. An interesting, and perhaps unexpected conclusion is that management control seems to affect financial accounting almost as much as financial accounting affects management control. These complex relationships, which can influence the design and use of both financial accounting and management control, are discussed in detail in this book.
Publication Date: 2015-02-20
IFRSs in a Global World by This book, dedicated to Prof. Jacques Richard, is about the economic, political, social and even environmental consequences of setting accounting standards, with emphasis on those that are alleged to be precipitated by the adoption and implementation of IFRS. The authors offer their reasoned critiques of the effectiveness of IFRS in promoting genuine global comparability of financial reporting. The editors of this collection have invited authors from 17 countries, so that a great variety of accounting, auditing and regulatory cultures, and educational perspectives, is amply on display in their essays.
Publication Date: 2016-05-24
International Dictionary of Accounting Acronyms by This authoritative dictionary will be invaluable to a range of students and professionals in the fields of accounting and finance. Over 3,500 entries provide comprehensive coverage of financial accounting, financial reporting, management accounting, direct taxation, indirect taxation,auditing, corporate finance, and accounting bodies and institutions. Coverage is international, and includes important terms from US accounting.Substantially updated and expanded, this new edition includes a wealth of invaluable added features including worked examples of difficult concepts, web links, and expanded feature entries on key topics.Clear, accessible entries give straightforward definitions of the latest financial jargon, making this a valuable guide to the often-confusing world of accountancy terms.
Publication Date: 1999-02-01