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