Xem 1-20 trên 208 kết quả Accounting firms
  • Accounting Theory 6e is the new edition of this widely respected accounting theory textbook. The new edition has been updated in accordance with the new IASB Framework and addresses the differences in reported information as a consequence of international harmonisation of accounting standards and accounting choices. Throughout this edition, new developments in accounting theory are supported with links to professional experiences, both locally and internationally.

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  • Tham khảo sách 'research on professional responsibility and ethics in accounting volume 10', tài chính - ngân hàng, kế toán - kiểm toán phục vụ nhu cầu học tập, nghiên cứu và làm việc hiệu quả

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  • Tham khảo sách 'research on professional responsibility and ethics in accounting volume 11', tài chính - ngân hàng, kế toán - kiểm toán phục vụ nhu cầu học tập, nghiên cứu và làm việc hiệu quả

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  • Tham khảo sách 'research on professional responsibility and ethics in accounting volume 12', tài chính - ngân hàng, kế toán - kiểm toán phục vụ nhu cầu học tập, nghiên cứu và làm việc hiệu quả

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  • Tham khảo sách 'research on professional responsibility and ethics in accounting volume 13', tài chính - ngân hàng, kế toán - kiểm toán phục vụ nhu cầu học tập, nghiên cứu và làm việc hiệu quả

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  • A Anybody can call themselves an accountant, but a recognised qualification generally guarantees proper training, experience and professional standards. 5 Most accountants work in-house for companies or organisations in the private, public or voluntary sectors. Those employed by accountancy firms, on the other hand, usually specialise in \0 very specific areas, such as auditing, taxation, insolvency or forensic accounting. Naturally, each specialism has different training requirements.

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  • Organisations develop out of the need to co-ordinate work, but this can be achieved in different ways. In this chapter we identify the different types of organisation (Section 1). There are various influences upon organisational structure (Section 2). Most firms have some sort of organisation hierarchy reflecting the levels of strategy-making (Section 3). We can see the strategic apex (eg Board of Directors) at the top, through ranks of middle managers to the operating core where the work is done....

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  • Troy Waugh, CPA, MBA, is a leading author, speaker, teacher, and consultant to the accounting industry. Troy helps public accounting firms grow. He and his experienced team of consultants have helped firms add more than $500 million in new business through their consulting, training, and alliance services.

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  • Thomas Ahrens Ph.D., is a Senior Lecturer in Accounting at the London School of Economics where he has been working since 1996. His research is mostly qualitative. It is broadly concerned with accounting and organisational process. Thomas has compared management accounting practices in contemporary British and German firms and studied the uses of performance measurement systems in a large U.K. restaurant chain. He has also written on comparative and case study research in accounting. Thomas’ latest research project is investigating performance measurement in British and German banks.

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  • How important is conflict of interest to the professions? The answer is complex. Consider what recently happened to PriceWaterhouseCoopers (PWC), the world's largest accounting firm. PWC hired an outside investigator (at the urging of the Securities and Exchange Commission) to determine whether the firm was observing its own conflict-of-interest rules. The investigator reported that more than three-fourths of PWC's partners, including thirty-one of the top fortythree, had not properly sanitized their personal finances....

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  • There is a major problem in writing this book. To tell the story fairly, a very large number of complexities must be explained. For example, Chapter 2 discusses Enron’s Year 2000 Annual Report. It is difficult to study that report and conclude that the firm is heading toward collapse. On the other hand, it is not difficult to identify footnotes that are vague and incomplete (of course, the author also has the benefit of hindsight). Why write a casebook describing and evaluating events about which there have been criminal trials and extensive hearings?...

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  • This monograph emerged from our efforts to study the behavior of the households from the Townsend Thai Monthly Survey. This experience convinced us that imposing an accounting framework and creating financial statements would be a useful, indeed a necessary, first step for the analysis of household finance, especially from high-frequency, monthly data.

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  • The Usefulness of Accounting and NonFinancial Information in Explaining Revenues and Valuations for Internet Firms Table 1.7 presents regression models for the average level of SAT scores across MSAs. Column A includes only the choice index as a regressor. It enters with a positive coefficient, implying that fully decentralized MSAs produce average SAT scores about forty points higher than do those with only a single district.

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  • The external audit is intended to enhance the credibility of the financial statements of a firm. Auditors are supposed to verify and certify the quality of financial statements issued by management. However, over the last several decades, a substantial and increasing portion of an accounting firm’s total revenues have been derived from consulting services of various kinds. Provision of these nonaudit services can potentially hurt the quality of an audit by impairing auditor independence because of the economic bond that is created between the auditor and the client.

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  • DaFIS is an electronic accounting system designed to achieve the objectives of the University Accounting Program. Specific procedures in DaFIS ensure proper accountability and compliance with university policies, and state and federal laws and regulations.

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  • Academic dishonesty appears to be a growing problem throughout our educational system. Collinson (1990), in a 1988 survey of college freshmen found that 37% admitted to having cheated on a test in high school, up from 30% in the previous year. In addition, 57% of these students admitted to having copied another student’s work, up from 52% in the previous year. These percentages are similar to those in a poll cited by Nazario (1990), which indicated that 47% of the undergraduates surveyed would cheat on an exam....

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  • This chapter presents the following content: What are service organisations? differences between service and manufacturing businesses; value chains in service firms, retailers and wholesalers; service production environments; activity-based costing for services; case study: Service costing at Adelaide Bank; when should firms estimate their service costs? flow of costs in service firms; costing in retail and wholesale businesses.

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  • (BQ) Chapter 10: Fundamentals of cost management. Upon completion of this chapter you should be able to: explain the concept of activity-based cost management; use the hierarchy of costs to manage costs; describe how the actions of customers and suppliers affect a firm’s costs; use activity-based costing methods to assess customer and supplier costs;...

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  • (BQ) Chapter 14: Business unit performance measurement. We described the organization of the firm in Chapter 12 by referring to responsibility centers: cost centers, profit centers, and investment centers. In this chapter, we develop and analyze performance measures for investment centers. Recall that in an investment center, managers have responsibility for asset deployment in addition to revenue and cost responsibilities.

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  • In this chapter, students will be able to understand: explain the concept of activity-based cost management; use the hierarchy of costs to manage costs; describe how the actions of customers and suppliers affect a firm’s costs; use activity-based costing methods to assess customer and supplier costs;...

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