Advances in International AccountingJ. Timothy Sale This is a refereed, academic research annual that is devoted to publishing articles about advancements of accounting and its related disciplines from an international perspective. This serial examines how these developments affect the financial reporting and disclosure practices, taxation, management accounting practices, and auditing of multinational corporations as well as their effect on the education of professional accountants worldwide. |
Contents
| 1 | |
| 13 | |
EVIDENCE FROM THE TAIWAN STOCK MARKET | 45 |
CHAPTER 4 AN EXAMINATION OF INTERNATIONAL DIFFERENCES IN ADOPTION AND THEORY DEVELOPMENT OF ACTIVITYBASE... | 65 |
AN ANALYSIS OF THE IASCS STANDING INTERPRETATIONS COMMITTEE | 79 |
A NEW TOOL TO PROMOTE TRANSPARENCY IN FINANCIAL REPORTING | 121 |
EMPIRICAL EVIDENCE FROM ANNUAL REPORTS OF FRENCH AND CHINESE LISTED FIRMS | 155 |
CHAPTER 8 THE ROLE OF INTERNATIONAL AUDITING IN THE IMPROVEMENT OF INTERNATIONAL FINANCIAL REPORTING | 181 |
CHAPTER 9 THE CONFLICT BETWEEN IAS DISCLOSURE REQUIREMENTS AND THE SECRETIVE CULTURE IN EGYPT | 203 |
DEVELOPMENT AND INTERNATIONAL IMPLICATIONS | 229 |
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40 Table accounting profession Accounting Research accounting standard-setting Accounting Standards Committee accounting system activity-based costing analysis annual reports auditing standards auditor bribery China Chinese constituents corporations corruption cost cultural deductibility of bribes Descriptive Statistics differences disclosure economic effect Egyptian factors FASB Fay Richwhite financial reporting financial statements fixed assets foreign public officials FPTP fund GAAP global hospital accounting IASC IASC Board IASC’s IASs IFAC Implementing legislation increasing earnings firms Institute International Accounting Standards international auditing investment opportunity set investors IOSCO Journal of Accounting Larson legitimacy liabilities listed companies lobbying Management Accounting Management Accounting Research money laundering multinationality normalized by beginning OECD Convention operating organizations Pharmaceutical power distance price per share public accounting firms ratios reform regression requirements responses revenues SIC’s significant Stock Exchange subsidies Taiwan Stock Exchange tax deductibility transactions uncertainty avoidance variables Zealand