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Accounting, Finance & Governance Review最新文献

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The Role of the International Federation of Accountants in Education 国际会计师联合会在教育中的作用
Accounting, Finance & Governance Review Pub Date : 1997-12-31 DOI: 10.52399/001c.35390
Cecil W. Donovan
{"title":"The Role of the International Federation of Accountants in Education","authors":"Cecil W. Donovan","doi":"10.52399/001c.35390","DOIUrl":"https://doi.org/10.52399/001c.35390","url":null,"abstract":"This paper outlines briefly the structure and operations of the International Federation of Accountants (IFAC), with particular emphasis on the Education Committee of IFAC. The work of the Education Committee is discussed in general followed by a more detailed consideration of two major documents which have been issued in recent years. The first of these is concerned with the pre-qualification education of accountants, and is linked to such developments as the Accounting Education Change Commission in the United States. The second is the guideline on information technology in the accounting curriculum, together with its appendix and the discussion papers issued subsequent to the guideline. The paper continues with an overview of the role of IFAC in relation to developing nations, and deals briefly with its work on reciprocity.","PeriodicalId":435943,"journal":{"name":"Accounting, Finance & Governance Review","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1997-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116498347","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
Reviewing the Review: Looking Back and Looking Forward 回顾回顾:回顾与展望
Accounting, Finance & Governance Review Pub Date : 1997-12-31 DOI: 10.52399/001c.35391
Noel Hyndman, K. Warnock
{"title":"Reviewing the Review: Looking Back and Looking Forward","authors":"Noel Hyndman, K. Warnock","doi":"10.52399/001c.35391","DOIUrl":"https://doi.org/10.52399/001c.35391","url":null,"abstract":"This paper summarises the development of the Irish Accounting Review from the first publication in 1990 of the Proceedings of the Irish Accounting and Finance Association’s Annual Conference to the present. It discusses the role of the Review in fulfilling the objectives of the Association, outlines the editorial and refereeing procedures in place, and offers advice to authors on steps to take to increase the chances ofpublication. It presents some comparisons of the activities of the Association with those of the British Accounting Association, in the context of possible increased circulation of the Review in the future. The paper concludes with comment on the support which has been received in the development ofthe Irish Accounting Review.","PeriodicalId":435943,"journal":{"name":"Accounting, Finance & Governance Review","volume":"47 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1997-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124125798","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
Perceptions of Performance: The Reactions of Analysts and Institutional Investors to FRS 3 业绩感知:分析师和机构投资者对财务报告准则3的反应
Accounting, Finance & Governance Review Pub Date : 1997-12-31 DOI: 10.52399/001c.35388
Ciarán Ó hÓgartaigh, Eilish Reilly
{"title":"Perceptions of Performance: The Reactions of Analysts and Institutional Investors to FRS 3","authors":"Ciarán Ó hÓgartaigh, Eilish Reilly","doi":"10.52399/001c.35388","DOIUrl":"https://doi.org/10.52399/001c.35388","url":null,"abstract":"This paper explores the reactions ofanalysts and institutional investors to FRS 3 Reporting Financial Performance. Such reactions are elicited through an analysis of submissions to the Accounting Standards Board concerning FRED 1 (on which FRS 3 is based), a review of reactions to FRS 3 in the financial media and by way of a series of interviews with analysts and institutional investors. Those interviewed were generally supportive of FRS 3. The research finds little support among those interviewed for the arguments made by user groups and others during the development of FRS 3. Based on the discussions with analysts and institutional investors, and other research in the area, the paper argues that, although EPS is an important component of the language of such users, it is not the only word in their vocabulary.","PeriodicalId":435943,"journal":{"name":"Accounting, Finance & Governance Review","volume":"109 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1997-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115782617","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: 5
The Impact of Undergraduate Auditing Modules on the Audit Expectations Gap 大学生审计模块对审计期望差距的影响
Accounting, Finance & Governance Review Pub Date : 1997-12-31 DOI: 10.52399/001c.35396
Bernard Pierce, Mary Kilcommins
{"title":"The Impact of Undergraduate Auditing Modules on the Audit Expectations Gap","authors":"Bernard Pierce, Mary Kilcommins","doi":"10.52399/001c.35396","DOIUrl":"https://doi.org/10.52399/001c.35396","url":null,"abstract":"Conflicting views have been expressed regarding the role of auditing education in narrowing the audit expectations gap. This study investigated whether there is evidence that undergraduate auditing modules contribute to a narrowing of that part of the expectations gap which results from a misunderstanding ofaudit regulations. Results indicated a significant reduction (at the .05 level) in all elements of the misunderstanding gap for those groups who had studied either a module or a course in auditing but not for other groups. Additional analyses investigated specific elements of the misunderstanding gap. Implications for the profession, education and research are discussed.","PeriodicalId":435943,"journal":{"name":"Accounting, Finance & Governance Review","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1997-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121185541","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: 3
A Longitudinal Study of the Use of Performance Measures in the Annual Reports of UK Executive Agencies 在英国行政机构年度报告中使用绩效指标的纵向研究
Accounting, Finance & Governance Review Pub Date : 1997-12-31 DOI: 10.52399/001c.35385
Noel Hyndman, Roberta Anderson
{"title":"A Longitudinal Study of the Use of Performance Measures in the Annual Reports of UK Executive Agencies","authors":"Noel Hyndman, Roberta Anderson","doi":"10.52399/001c.35385","DOIUrl":"https://doi.org/10.52399/001c.35385","url":null,"abstract":"The way in which central government services are delivered in the UK has changed significantly in the last nine years. Executive Agencies have been established and an emphasis placed on the need to develop performance measurement systems. This paper discusses the importance ofperformance information and, through a longitudinal study of annual reports, examines changes over time. The paper highlights an increasing use of performance information in external reporting and a shift in emphasis towards the use of effectiveness measures based on quality targets.","PeriodicalId":435943,"journal":{"name":"Accounting, Finance & Governance Review","volume":"86 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1997-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121635432","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
Irish Equity Markets: Segmentation and the Provision of Secondary Markets 爱尔兰股票市场:分割和二级市场的提供
Accounting, Finance & Governance Review Pub Date : 1996-12-31 DOI: 10.52399/001c.35403
Christina Mulligan, R. Buckland
{"title":"Irish Equity Markets: Segmentation and the Provision of Secondary Markets","authors":"Christina Mulligan, R. Buckland","doi":"10.52399/001c.35403","DOIUrl":"https://doi.org/10.52399/001c.35403","url":null,"abstract":"This paper addresses the issue of segmentation of capital markets within the context of the Dublin Stock Exchange. The Dublin Stock Exchange, having moved towards regulatory independence in 1995, was previously an integral part of the International Stock Exchange in London, and Irish firms could choose either a Dublin-only or a joint listing. The authors analyse key characteristics of firms quoted on the Dublin Exchange in 1992 and conclude that there exists evidence of segmentation with differences in characteristic size, gearing and dividend behaviour, and distinctive features of investor profile.","PeriodicalId":435943,"journal":{"name":"Accounting, Finance & Governance Review","volume":"129 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1996-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122832674","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
‘Deficiencies’ in the Practice of Management Accounting?: From Condemnation to Explanation 管理会计实践中的“缺陷”?:从谴责到解释
Accounting, Finance & Governance Review Pub Date : 1996-12-31 DOI: 10.52399/001c.35399
John Doran
{"title":"‘Deficiencies’ in the Practice of Management Accounting?: From Condemnation to Explanation","authors":"John Doran","doi":"10.52399/001c.35399","DOIUrl":"https://doi.org/10.52399/001c.35399","url":null,"abstract":"Commentators on management accounting have remarked on a perceived gap between theory and practice in management accounting (Scapens, 1991), and on deficiencies in the response of management accounting in many firms to competitive pressures and technological innovation (Johnson and Kaplan, 1986). This paper examines the current practice or technique of accounting through the identification and examination of specific influences underweighted in much of the management accounting literature. These include the requirements of internal control, financial markets and the use of accounting to co-ordinate globally distributed corporations. It considers the conservative effects of the political, social and constitutional functions of management accounting. It adopts a positive rather than a normative approach to the current practice of management accounting and its apparent deficiencies through the analysis of pressures to conserve existing accounting systems and maintain uniformity in systems across an organisation.","PeriodicalId":435943,"journal":{"name":"Accounting, Finance & Governance Review","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1996-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129274198","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
Seasonal Effects in Interest Rate Futures Markets: An IFOX and Liffe Perspective 利率期货市场的季节性影响:IFOX和life的视角
Accounting, Finance & Governance Review Pub Date : 1996-12-31 DOI: 10.52399/001c.35397
Edel Barnes
{"title":"Seasonal Effects in Interest Rate Futures Markets: An IFOX and Liffe Perspective","authors":"Edel Barnes","doi":"10.52399/001c.35397","DOIUrl":"https://doi.org/10.52399/001c.35397","url":null,"abstract":"This paper assesses the evidence for and against the existence of pricing regularities in a variety of interest-rate futures contracts traded on lFOX and LlFFE, together with a comparative analysis of the fixed income securities which underlie these futures contracts. The study results indicate that pricing anomalies are present for all futures examined, save the lFOX Short Gilt. However, while seasonal effects in cash markets exist for all long-dated fixed-income securities, there is no evidence of anomalous price behaviour in either the DlBOR or LlBOR markets. Overall, the study conclusions call somewhat into question the validity of the Efficient Markets Hypothesis in the context of the markets investigated.","PeriodicalId":435943,"journal":{"name":"Accounting, Finance & Governance Review","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1996-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123826601","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 Effects of BIS Capital Adequacy Ratios on Bank Financing 国际清算银行资本充足率对银行融资的影响
Accounting, Finance & Governance Review Pub Date : 1996-12-31 DOI: 10.52399/001c.35404
J. Stewart
{"title":"The Effects of BIS Capital Adequacy Ratios on Bank Financing","authors":"J. Stewart","doi":"10.52399/001c.35404","DOIUrl":"https://doi.org/10.52399/001c.35404","url":null,"abstract":"This paper examines the effect of the Bank for International Settlements solvency ratios on bank financing, with particular reference to Irish and UK major clearing banks. The paper discusses the rationale behind bank regulation and in particular capital adequacy ratios. These ratios are a measure of own capital to total assets employed, weighted by risk. Because these ratios are based on accounting numbers, accounting rules will affect the size of both capital and total assets. The paper shows how different accounting rules in the US and UK can result in quite different measures of capital. The paper also examines financial innovation and portfolio adjustments by banks in response to these ratios, and considers some evidence for changes in asset composition in response to risk weightings.","PeriodicalId":435943,"journal":{"name":"Accounting, Finance & Governance Review","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1996-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129468889","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
Initiatives on the Expectations Gap in Canada and the United States 加拿大和美国关于期望差距的倡议
Accounting, Finance & Governance Review Pub Date : 1996-12-31 DOI: 10.52399/001c.35408
M. Maingot
{"title":"Initiatives on the Expectations Gap in Canada and the United States","authors":"M. Maingot","doi":"10.52399/001c.35408","DOIUrl":"https://doi.org/10.52399/001c.35408","url":null,"abstract":"This paper examines how Canada and the United States have responded to the ‘expectations gap’. The McDonald Commission of Canada made a number of recommendations. These include efforts to strengthen the auditor’s independence and the auditor’s professionalism, extended and improved financial disclosure, and lessening of the public misunderstanding of what auditors do. The United States identified a number of areas as major expectations gap concerns. These include early warning of business failure, the duty of the auditor to detect and report fraud, and improved communication of audit results to users of financial reports.","PeriodicalId":435943,"journal":{"name":"Accounting, Finance & Governance Review","volume":"37 8","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1996-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131658288","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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