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Supervisory Actions, Job Satisfaction and Turnover Intentions of Irish Trainee Accountants 管理行为、工作满意度与爱尔兰实习会计师离职意向
Accounting, Finance & Governance Review Pub Date : 2005-12-31 DOI: 10.52399/001c.34162
Breda Sweeney, Bridget Boyle
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引用次数: 14
The Impact of Audit Education on Perceptions of Deficient Auditor Performance 审计教育对审计师绩效不足认知的影响
Accounting, Finance & Governance Review Pub Date : 2005-12-31 DOI: 10.52399/001c.34149
Dónal Boyle, M. Canning
{"title":"The Impact of Audit Education on Perceptions of Deficient Auditor Performance","authors":"Dónal Boyle, M. Canning","doi":"10.52399/001c.34149","DOIUrl":"https://doi.org/10.52399/001c.34149","url":null,"abstract":"","PeriodicalId":435943,"journal":{"name":"Accounting, Finance & Governance Review","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2005-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129165293","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 13
The Publication of Local Government Performance Indicators in the Republic of Ireland 爱尔兰共和国地方政府绩效指标的出版
Accounting, Finance & Governance Review Pub Date : 2005-12-31 DOI: 10.52399/001c.34163
Anthony Wall, G. Borland
{"title":"The Publication of Local Government Performance Indicators in the Republic of Ireland","authors":"Anthony Wall, G. Borland","doi":"10.52399/001c.34163","DOIUrl":"https://doi.org/10.52399/001c.34163","url":null,"abstract":"This paper assesses the compliance of Republic of Ireland local government with legislation concerning the publication of performance information and compares this compliance with that of local government in the United Kingdom. Having given a brief overview of the rationale behind performance measurement in local government, the paper traces the key developments in the introduction of such a practice in both countries before assessing the current situation by using a document content analysis. It then asks the question whether the current practices of the Republic of Ireland are better than those of the United Kingdom or are catching up. It concludes with a short discussion on issues of non-compliance.","PeriodicalId":435943,"journal":{"name":"Accounting, Finance & Governance Review","volume":"111 ","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2005-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"113993939","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Developing Critical Thinking Abilities in Business and Accounting Graduates 培养商业和会计毕业生的批判性思维能力
Accounting, Finance & Governance Review Pub Date : 2005-12-31 DOI: 10.52399/001c.34161
H. McBride, Stephen Hannon, B. Burns
{"title":"Developing Critical Thinking Abilities in Business and Accounting Graduates","authors":"H. McBride, Stephen Hannon, B. Burns","doi":"10.52399/001c.34161","DOIUrl":"https://doi.org/10.52399/001c.34161","url":null,"abstract":"","PeriodicalId":435943,"journal":{"name":"Accounting, Finance & Governance Review","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2005-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122321558","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 11
Auditor Perspectives on Confidentiality: A Qualitative Investigation Examining the Differences in European Auditor’s Opinions 审计师对保密性的看法:对欧洲审计师意见差异的定性调查
Accounting, Finance & Governance Review Pub Date : 2005-12-31 DOI: 10.52399/001c.34157
Donald F. Arnold, Richard A. Bernardi, P. Neidermeyer, J. Schmee
{"title":"Auditor Perspectives on Confidentiality: A Qualitative Investigation Examining the Differences in European Auditor’s Opinions","authors":"Donald F. Arnold, Richard A. Bernardi, P. Neidermeyer, J. Schmee","doi":"10.52399/001c.34157","DOIUrl":"https://doi.org/10.52399/001c.34157","url":null,"abstract":"This exploratory research examines the existence of variations in the application of the principle of auditor confidentiality within a western European setting. A case study method was used employing a series of open ended questions to isolate participants' views on the importance of and factors influencing the practice of keeping client information confidential. The interviews yielded substantially different views on the application of the principle of confidentiality when placed in the context of a dilemma situation. Participants were partners and managers from four large international accounting firms located in eight western European countries (Denmark, France, Ireland, Italy, Spain, Sweden, the Netherlands and the United Kingdom). The findings imply that, although similar codes regarding confidentially exist, in practice there may be substantial variations in western European auditors' interpretations of the codes, resulting in potential audit opinion variations despite similar factual situations. Understanding this type of variation is critical to stakeholders in the international financial communities who rely on auditors to attest to the accuracy of the financial statements for decision making purposes.","PeriodicalId":435943,"journal":{"name":"Accounting, Finance & Governance Review","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2005-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116799229","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
Private or Public Debt? Drivers of Debt Priority Structure for UK Firms 私人债务还是公共债务?英国企业债务优先结构的驱动因素
Accounting, Finance & Governance Review Pub Date : 2005-12-31 DOI: 10.52399/001c.34148
Edel Barnes, B. Cahill
{"title":"Private or Public Debt? Drivers of Debt Priority Structure for UK Firms","authors":"Edel Barnes, B. Cahill","doi":"10.52399/001c.34148","DOIUrl":"https://doi.org/10.52399/001c.34148","url":null,"abstract":"","PeriodicalId":435943,"journal":{"name":"Accounting, Finance & Governance Review","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2005-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123650539","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Accounting, Accountability and Devolution: A Study of the Use of Accounting Information by Politicians in the Northern Ireland Assembly’s First Term 会计、问责制和权力下放:北爱尔兰议会第一任期政治家会计信息使用研究
Accounting, Finance & Governance Review Pub Date : 2005-12-31 DOI: 10.52399/001c.34155
Noel Hyndman, M. Ezzamel, Åge Johnsen, I. Lapsley, S. Scarparo
{"title":"Accounting, Accountability and Devolution: A Study of the Use of Accounting Information by Politicians in the Northern Ireland Assembly’s First Term","authors":"Noel Hyndman, M. Ezzamel, Åge Johnsen, I. Lapsley, S. Scarparo","doi":"10.52399/001c.34155","DOIUrl":"https://doi.org/10.52399/001c.34155","url":null,"abstract":"The impact of new public management (NPM) and the implementation of resource accounting and budgeting (RAB) have given particular prominence to accounting information in the UK public sector. This paper explores the extent to which such information has informed and shaped the actions of politicians in the first term of the Northern Ireland (NI) devolved Assembly (1999-2003). It is argued that if accounting systems are to help in delivering more appropriate, more accountable and better management within the public sector as well as strengthening democratic processes, then it is imperative that key stakeholders (including politicians) be familiar with such information and …","PeriodicalId":435943,"journal":{"name":"Accounting, Finance & Governance Review","volume":"1 5","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2005-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"113981432","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 18
Volume and GARCH Effects for Dual-Listed Equities: Evidence From Irish Equities 双重上市股票的成交量和GARCH效应:来自爱尔兰股票的证据
Accounting, Finance & Governance Review Pub Date : 2005-12-31 DOI: 10.52399/001c.34156
Liam A. Gallagher, Daniel Kiely
{"title":"Volume and GARCH Effects for Dual-Listed Equities: Evidence From Irish Equities","authors":"Liam A. Gallagher, Daniel Kiely","doi":"10.52399/001c.34156","DOIUrl":"https://doi.org/10.52399/001c.34156","url":null,"abstract":"","PeriodicalId":435943,"journal":{"name":"Accounting, Finance & Governance Review","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2005-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115705683","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 14
Intellectual Capital: The Missing Asset 智力资本:缺失的资产
Accounting, Finance & Governance Review Pub Date : 2002-12-31 DOI: 10.52399/001c.35334
Robert Kirk, Anthony Wall
{"title":"Intellectual Capital: The Missing Asset","authors":"Robert Kirk, Anthony Wall","doi":"10.52399/001c.35334","DOIUrl":"https://doi.org/10.52399/001c.35334","url":null,"abstract":"In the ‘Information Age’ merely accounting for ‘hard’ assets such as machinery no longer seems appropriate. Intellectual capital or ‘soft’ assets such as knowledge and skills are playing an increasingly important role in the current global economy. However, this paper argues that the recording of these ‘soft’ assets on balance sheets will only be possible if a universally accepted method of measuring them can be created. Some suggestions for such measurement are explored and arguments both in favour and against accounting for intellectual capital are investigated. The paper concludes by arguing in favour of more research to be undertaken.","PeriodicalId":435943,"journal":{"name":"Accounting, Finance & Governance Review","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2002-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114546404","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Takeover Premium: Wealth Creation and Distribution 收购溢价:财富创造与分配
Accounting, Finance & Governance Review Pub Date : 2002-12-31 DOI: 10.52399/001c.35333
Adrian Blackshields, R. Donnelly
{"title":"The Takeover Premium: Wealth Creation and Distribution","authors":"Adrian Blackshields, R. Donnelly","doi":"10.52399/001c.35333","DOIUrl":"https://doi.org/10.52399/001c.35333","url":null,"abstract":"","PeriodicalId":435943,"journal":{"name":"Accounting, Finance & Governance Review","volume":"61 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2002-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133436260","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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