By Philip M J Reckers
Now in its twenty-first version, Advances in Accounting maintains to supply an enormous discussion board for discourse between and among educational and training accountants on problems with value to the way forward for the self-discipline. Emphasis remains to be put on unique remark, serious research and artistic examine - learn that delivers to substantively strengthen our knowing of monetary markets, behavioral phenomenon and regulatory coverage. know-how and competitive international pageant have propelled large alterations over the 2 a long time seeing that AIA was once based. a big selection of unsolved questions maintains to plague a career less than fireplace within the aftermath of 1 monetary debacle after one other and grabbling with the appearance of foreign accounting criteria. This quantity of Advances in Accounting no longer unusually contains articles reflective of contemporary specialise in company governance, profits administration and the impact of the CEO, the accuracy of profits forecasts and the price relevance or voluntary and mandated disclosures. This quantity additionally appears to be like at demanding situations dealing with the educational group with recognize to expertise and addresses pedagogical advances conserving promise. AIA keeps its dedication to the worldwide area by means of publishing learn with a global standpoint within the foreign part inaugurated in quantity 20. 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 learn.
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Extra resources for Advances in Accounting, Volume 21
1989). Social and cognitive strategies for coping with accountability. Journal of Personality and Social Psychology(October), 632–640. Turner, C. (2001). Accountability demands and the auditor’s evidence search strategy: The inﬂuence of reviewer preferences and the nature of the response (Belief vs. Action). Journal of Accounting Research(December), 683–706. Wilks, J. (2002). Predicisional distortion of evidence as a consequence of real-time audit review. The Accounting Review(January), 51–71.
Advances in Accounting, 2, 261–273. Knapp, M. (1985). Audit conﬂict: An empirical study of the perceived ability of auditors to resist management pressure. Accounting Review(April), 202–211. , & Tetlock, P. (1999). Accounting for the effects of accountability. Psychological Bulletin, 125(2), 255–275. , & DeZoort, T. (2001). The impact of commitment and moral reasoning on auditors’ responses to social inﬂuence pressure. Accounting, Organizations and Society, 215–235. Marxen, D. E. (1990). A behavioral investigation of time budget preparation in a competitive audit environment.
Except for the book value of the acquiree, all variables are measured as of the end of year m À 1; where m is the transaction year. The book value of the acquiree is measured as of the most closely available quarter preceding the transaction date. , AAP/market value of acquirer),22 purchase price, the AAP, amortized AAP, AAP/book value of the acquirer, and the amortized AAP/net income ratio were also obtained. Panel A of Table 2 reports these variables. At time m À 1; the size of the acquirers using the purchase method is, in general, greater than those using pooling, as indicated by the signiﬁcantly higher mean values of market value and book value.
Advances in Accounting, Volume 21 by Philip M J Reckers