The Dynamic World of Accounting: Research, Practice and Education in a Changing Environment

Edited by Peter Koveos

ISBN: 978-960-85411-4-6, 358 pages

First published in 2011 by ATINER

Price: Paperback: 50 (It includes Shipping and Handling)

Electronic copy: 30

 

Table of Contents

1.

The Dynamic World of Accounting: Research, Practice and Education in a Changing Environment: An Introduction

Peter Koveos

1

Part A: Financial Statements and Disclosure Issues

2.

Who are the Users of Financial Statements? An Empirical Study of Mainly Belgian listed and Non-listed Companies

Vicky Cole, Joël Branson and Diane Breesch

11

3.

Analysis of Financial Reporting in Lithuania

Jonas Mackevicius and Svetlana Zverovich

33

4.

Does State Ownership Steering Help or Hinder Analysts Forecasting

Mikko Kepsu, Hannu Schadewitz and Markku Vieru

43

5.

Expanding the Accounting Equation:

A Case for Service-Learning and Civic Engagement

Curtis L. DeBerg

59

6.

Determinants of Financial Corporate Disclosures Timing:

An Empirical Examination with French Data

François Aubert

75

7.

Some Aspects of the Accounting, Presentation and Disclosure of Income Taxes in Bulgaria

Liliya Rangelova

89

8.

Financial Reporting on the Corporate Web Pages by the Leading Croatian Companies

Blaženka Hadrović Zekić, Ivo Mijoč and Tadija Vrdoljak

105

9.

Earnings Management to Avoid Earnings Decreases and Losses:
UK Evidence

Pantelis Marinakis

115

Part B: Auditing

10.

The Relation between Audit Quality and Audit Firm Tenure of Listed Companies in the Stock Exchange of Thailand

Amara Kosaiyakanont and Amonlaya Kosaiyakanont

141

11.

The Use of Computer Assisted Audit Tools and Techniques:

A Survey of Independent Audit Firms Auditors in Turkey

Yasemin Kose and Serhan Gürkan

157

12.

The Market for Squeeze-out Valuation and Auditing Services:
Evidence from Germany

Keno Borde and Jörg Prokop

167

13.

Key Factors of a Control Environment: Auditors Opinions

Faruk Ziya Firat

185

14.

Audit Risk Assessment The Professional Balancing Act

Esamaddin Khorwatt

203

Part C: Assessing Performance, Revenues and Costs

15.

Linking Economic Value Added, Direct Costing, and the Lean Thinking to the Balanced Scorecard in a System Dynamics Modelling Approach

Steen Nielsen and Erland H. Nielsen

217

16.

Effect of Electronic Data Interchange on Non-financial Performance Empirical Study on Industrial Sector in Jordan

Abdullah Barakat and Nedal M. Al-Ramahi

235

17.

Impact of Net Revenue versus Reliability for Maintaining Critical Equipment

Stella Barberis Bondi and David A. Ekker

255

18.

Cost Allocation as a Tool of Profitability Analysis: An Implementation in a Private University

Figen Öker, Hümeyra Adigüzel and Asli Aybars

261

19.

A Study of UK Firms Corporate Governance and Firm Performance

Jongseop Shin and E. Daniel Shim

279

 

Part D: Accounting Education

 

20.

Towards Educating the Whole Accountant

Lyn Daff

291

21.

Integrating Research and Curriculum Design: An Event Study Project in Introductory Accounting

Keith Duncan, Simone Kelly and Ray McNamara

305

22.

A Political Economy of Accounting and Regulatory Control

N. Kirk Guthlac Anyalezu

323