Search Results - subject:"ACCOUNTING PROCEDURES"

Accounting change in central government: The adoption of double entry bookkeeping at the Portuguese Royal Treasury (1761)

Gomes, Delfina; Carnegie, Garry D.; Rodrigues, Lúcia Lima - In: Accounting, Auditing & Accountability Journal 21 (2008) October, pp. 1144-1184

Purpose – The purpose of this paper is to look at the adoption of double entry bookkeeping at the Royal Treasury, Portugal, on its establishment in 1761 and the factors contributing to this development. The Royal Treasury was the first central government organization in Portugal to adopt...

Persistent link: https://www.econbiz.de/10009318128

Household accounting in Australia: a microhistorical study

Carnegie, Garry D.; Walker, Stephen P. - In: Accounting, Auditing & Accountability Journal 20 (2007) 2, pp. 210-236

Purpose – The purpose of this paper is to extend the work of Carnegie and Walker and report the results of Part 2 of their study on household accounting in Australia during the period from the 1820s to the 1960s. Design/methodology/approach – The study adopts a microhistorical approach...

Persistent link: https://www.econbiz.de/10014641099

Audit committee characteristics and earnings management: evidence from Malaysia

Mohd Saleh, Norman; Mohd Iskandar, Takiah; Mohid … - In: Asian Review of Accounting 15 (2007) 2, pp. 147-163

Purpose – Conflicts between managers and outside auditors may exist in choosing alternative accounting procedures …

Persistent link: https://www.econbiz.de/10014675796

Determinants of market reactions to goodwill write-off after SFAS 142

Bini, Mauro; Bella, Chiara Della - In: Managerial Finance 33 (2007), pp. 904-914

Purpose - The paper aims to analyze the reasons for the unremarkable increase in value relevance of new impairment testing of goodwill following the introduction of new accounting standards SFAS 141 and 142. Design/methodology/approach -After surveying main research about market reactions to...

Persistent link: https://www.econbiz.de/10010814811

ERP customization failure : Institutionalized accounting practices, power relations and market forces

Kholeif, Ahmed O.R.; Abdel‐Kader, Magdy; Sherer, Michael - In: Journal of Accounting & Organizational Change 3 (2007) 3, pp. 250-269

Purpose – The paper aims to examine a detailed case study of enterprise resource planning (ERP) customization failure in an Egyptian state‐owned company (AML) by drawing on new institutional sociology (NIS) and its extensions. It explains how ERP customization failure is shaped by the...

Persistent link: https://www.econbiz.de/10014840282

Determinants of market reactions to goodwill write‐off after SFAS 142

Bini, Mauro; Della Bella, Chiara - In: Managerial Finance 33 (2007) 11, pp. 904-914

Purpose – The paper aims to analyze the reasons for the unremarkable increase in value relevance of new impairment testing of goodwill following the introduction of new accounting standards SFAS 141 and 142. Design/methodology/approach – After surveying main research about market reactions...

Persistent link: https://www.econbiz.de/10014939959

Household accounting in Australia: a microhistorical study

Carnegie, Garry D.; Walker, Stephen P. - In: Accounting, Auditing & Accountability Journal 20 (2007) February, pp. 210-236

Persistent link: https://www.econbiz.de/10009350769

Audit committee characteristics and earnings management: evidence from Malaysia

Saleh, Norman Mohd; Iskandar, Takiah Mohd; Rahmat, Mohd … - In: Asian Review of Accounting 15 (2007) December, pp. 147-163

Purpose – Conflicts between managers and outside auditors may exist in choosing alternative accounting procedures …

Persistent link: https://www.econbiz.de/10008466090

Epistemological objectivity in financial reporting : Does internet accounting require a new accounting model?

Baker, C. Richard - In: Accounting, Auditing & Accountability Journal 19 (2006) 5, pp. 663-680

Purpose – The purpose of the paper is to illustrate the complexity surrounding the meaning of the terms “economic reality” and “neutral representation” as these terms are applied to the resolution of financial accounting issues. Design/methodology/approach – The paper examines the...

Persistent link: https://www.econbiz.de/10014641078

Monetary implications of FATF regulation of secret bank accounts to combat money laundering

Shahin, Wassim N. - In: Journal of Money Laundering Control 9 (2006) 2, pp. 214-230

Purpose – This paper aims to analyze the monetary consequences of the new restrictions imposed in February 2000 by the Financial Action Task Force (FATF) on money laundering. FATF established 25 criteria based on its 40 recommendations (currently 49) to combat money laundering and the...

Persistent link: https://www.econbiz.de/10014886126