By Philip M J Reckers
The twenty-second quantity of Advances in Accounting maintains to supply a huge discussion board for discourse between and among educational and training accountants on problems with importance to the way forward for the self-discipline. Emphasis remains to be put on unique statement, serious research and artistic study - study that supplies to substantively strengthen our figuring out of monetary markets, behavioral phenomenon and regulatory coverage. expertise and competitive international festival have propelled super adjustments over the 2 a long time on the grounds that AIA was once based. a big selection of unsolved questions maintains to plague a career less than hearth within the aftermath of 1 monetary debacle after one other and grabbling with the arrival of overseas accounting standards.This quantity of Advances in Accounting no longer unusually contains numerous articles reflective on auditor independence, auditor tenure, auditor rotation and non-audit provider charges. This quantity additionally appears at demanding situations dealing with the educational group with admire to pressures put on school to submit; a knowledge pushed observation is supplied by means of the in-coming editor of the eu Accounting overview. different papers learn using monetary facts to estimate hazard charges, and degree the working potency of corporations; and reassess marketplace response to quarterly gains. AIA keeps its dedication to the worldwide enviornment through publishing a number of papers with a world viewpoint. As by no means sooner than the accounting career is looking for how one can reinvent itself and recapture relevance and credibility. AIA likewise keeps to champion ahead considering research.*Addresses the position of the auditor*Investigates how monetary information is represented, used, and received*Scope of content material is foreign
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About the Author
David Spiceland is professor of accounting on the collage of Memphis, the place he teaches intermediate accounting and different monetary accounting classes on the undergraduate and master's degrees. He acquired his BS measure in finance from the college of Tennessee, his MBA from Southern Illinois collage, and his PhD in accounting from the college of Arkansas.
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Additional info for Advances in Accounting, Volume 22
When audit budgets are inaccurate, accounting ﬁrms can experience an excess or shortage of required personnel on individual audit jobs resulting in an opportunity cost to the ﬁrm. Further, if audit budgets are used to establish audit fees (in a ﬁxed fee engagement) or to provide fee estimates (in a variable fee engagement), then inaccurate budgets may affect planned proﬁtability or may result in client dissatisfaction. Audit budget accuracy has related implications for audit quality. ’’ The Commission on Auditors’ Responsibilities (1978) and the Panel on Audit Effectiveness (POB, 2000) both express concern that the pressure to complete an audit quickly potentially results in substandard audits and academic research suggests these concerns are potentially well-founded (Coram, Ng, & Woodliff, 2004).
2003). Restoring trust. Report to the Honorable Jed S. Rakoff. , August, p. 117. Brody, R. , & Moscove, S. A. (1998). Mandatory audit ﬁrm rotation. 2, 32–35. Carcello, J. , & Nagy, A. L. (2004). Audit ﬁrm tenure and fraudulent ﬁnancial reporting. Auditing: A Journal of Practice & Theory, 23, 55–69. Carcello, J. , & Neal, T. L. (2000). Audit committee composition and auditor reporting. The Accounting Review, 75, 453–467. , Knechel, W. , & Walker, P. L. (2001). The relationship of audit failures and mandatory audit firm rotation: Explanatory models and empirical evidence.
SEC practice section. Statement of position regarding mandatory rotation of audit firms of publicly held companies. New York: AICPA. American Institute of Certiﬁed Public Accountants (AICPA). (2003). How the Sarbanes-Oxley Act of 2002 impacts the accounting profession. New York: AICPA. American Institute of Certiﬁed Public Accountants (AICPA). (2004). Professional standards. New York: AICPA. Andersen, A. (1998). Global best practices for audit committees. Chicago, IL: Arthur Andersen. Andersen, R.
Advances in Accounting, Volume 22 by Philip M J Reckers
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