Download or read book THE ROLE OF OBJECTIVITY IN ACCOUNTING written by Curtis Holt Stanley and published by . This book was released on 1962 with total page 442 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Objectivity in Accounting written by Curtis Holt Stanley and published by . This book was released on 1965 with total page 146 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Objectivity of Accounting Information written by Maxwell England Aiken (M.Ec.) and published by . This book was released on 1967 with total page 364 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Truth objectivity and subjectivity in accounting written by John Francis McKernan and published by . This book was released on 2001 with total page 351 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Objectivity and Relevance in Accounting Evidence written by Kenneth B. Berg and published by . This book was released on 1952 with total page 662 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Accounting and Science written by Michael Power and published by Cambridge University Press. This book was released on 1996-06-28 with total page 314 pages. Available in PDF, EPUB and Kindle. Book excerpt: In recent years policy makers and scientists have become increasingly interested in the economics of science, and in particular in the relationship between accounting and science. This book, originally published as a special issue of the journal Science in Context , provides a truly interdisciplinary approach to this subject. The contributors explore, in a number of different ways, the constitutive role that practices of economic calculation play in the conduct of science and the forms of economic life within which science is embedded. Challenging conventional views, they suggest that if scientific and accounting practices are to be properly understood, they must be studied in relation to a complex background of specialist communities, funding institutions and demands for public accountability. This book will be invaluable for scholars and policy makers working in the field.

Download or read book Accounting Ethics written by Ronald F. Duska and published by John Wiley & Sons. This book was released on 2011-04-08 with total page 264 pages. Available in PDF, EPUB and Kindle. Book excerpt: This new edition of Accounting Ethics has been comprehensively updated to deal with the significant changes within the accounting profession since 2002; the authors systematically explore the new range of ethical issues that have arisen as a result of recent developments, including the financial crisis of 2008. Highlights the debates over the use of fair-value accounting and principles- versus rules-based standards Offers a comprehensive overview of ethics in accounting, as well as an examination of and recommendations for solving the current crisis in this field Investigates the nature and purpose of accounting Uses concrete examples and case studies, including current situations Examines the ethical responsibilities of individual accountants as well as accounting firms

Download or read book Accountants Guidebook written by Steven M. Bragg and published by . This book was released on 2017-03-26 with total page 594 pages. Available in PDF, EPUB and Kindle. Book excerpt: The accountant is responsible for many activities, which may require years of training and experience to fully comprehend. The Accountants' Guidebook provides a practical knowledge of how to complete many accounting tasks, while also imparting an understanding of the more critical accounting standards. The book is intended to accelerate the learning curve of the professional accountant. Topics covered include accounting procedures, GAAP for common transactions, closing the books, producing financial statements and other reports, collection tactics, payroll management, budgeting, and much more.

Download or read book Research in Accounting Measurement written by Robert K. Jaedicke and published by . This book was released on 1966 with total page 292 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Influence of Social Control on the Concept of Accounting Objectivity written by John William Wagner and published by . This book was released on 1964 with total page 562 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Reliability and Objectivity of Accounting Measurements written by Yuji Ijiri and published by . This book was released on 1966 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Government Auditing Standards 2018 Revision written by United States Government Accountability Office and published by Lulu.com. This book was released on 2019-03-24 with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt: Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.

Download or read book Objectivity A Very Short Introduction written by Stephen Gaukroger and published by OUP Oxford. This book was released on 2012-05-24 with total page 129 pages. Available in PDF, EPUB and Kindle. Book excerpt: - Is objectivity possible? - Can there be objectivity in matters of morals, or tastes? - What would a truly objective account of the world be like? - Is everything subjective, or relative? - Are moral judgments objective or culturally relative? Objectivity is both an essential and elusive philosophical concept. An account is generally considered to be objective if it attempts to capture the nature of the object studied without judgement of a conscious entity or subject. Objectivity stands in contrast to subjectivity: an objective account is impartial, one which could ideally be accepted by any subject, because it does not draw on any assumptions, prejudices, or values of particular subjects. Stephen Gaukroger shows that it is far from clear that we can resolve moral or aesthetic disputes in this way and it has often been argued that such an approach is not always appropriate for disciplines that deal with human, rather than natural, phenomena. Moreover, even in those cases where we seek to be objective, it may be difficult to judge what a truly objective account would look like, and whether it is achievable. This Very Short Introduction demonstrates that there are a number of common misunderstandings about what objectivity is, and explores the theoretical and practical problems of objectivity by assessing the basic questions raised by it. As well as considering the core philosophical issues, Gaukroger also deals with the way in which particular understandings of objectivity impinge on social research, science, and art. ABOUT THE SERIES: The Very Short Introductions series from Oxford University Press contains hundreds of titles in almost every subject area. These pocket-sized books are the perfect way to get ahead in a new subject quickly. Our expert authors combine facts, analysis, perspective, new ideas, and enthusiasm to make interesting and challenging topics highly readable.

Download or read book The Effect of Accounting Uncertainty and Auditor Reputation on Auditor Objectivity written by Brian W. Mayhew and published by . This book was released on 2002 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper reports the results of experimental economic markets that examine whether accounting uncertainty impacts an auditor's objectivity in a setting where the auditor also has an incentive to build and maintain a reputation for objectivity. In particular, we explore if an auditor's reputation impacts her decision of whether to exploit uncertainty regarding the appropriate accounting treatment for a client by agreeing with her client's preferred accounting treatment even when her evidence suggests an alternative treatment is more likely to be correct. While a wide range of research has examined the impact of uncertainty on auditor objectivity, our research is the first to explicitly incorporate auditor reputation into the research design. Our research design captures a professional auditor's incentives to build and maintain a reputation that may mitigate her incentives to violate her objectivity in the presence of accounting uncertainty. The results provide strong evidence that accounting uncertainty impacts auditor objectivity even though the lack of objectivity diminishes the auditor's reputation which in turn damages market participants. Specifically, our markets suggest that when accounting uncertainty does not exist, an auditor maintains her objectivity by truthfully reporting. It appears that she remains objective due to concerns about her reputation with managers and investors. However, when accounting uncertainty does exist, an auditor impairs her objectivity by misreporting in favor of managers. Our results specify boundary conditions for the impact of auditor reputation on auditor objectivity, and suggest that regulators should focus on enhancing auditor incentives to maintain objectivity when faced with accounting uncertainty. It appears that due to reputation effects, regulators do not need to be as concerned about objectivity violations when accounting pronouncements provide unambiguous guidance. Our results suggest that future research should assess the ability of other forces to reduce the propensity of auditors to violate objectivity when faced with accounting uncertainty.

Download or read book Accounting Implications of the Relative Objectivity of the Appraisal Process written by Norman E. Dittrich and published by . This book was released on 1966 with total page 332 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book An Introduction to Corporate Accounting Standards written by William Andrew Paton and published by . This book was released on 1957 with total page 182 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Testing the Objectivity of Exit Value Accounting written by James E. Parker and published by . This book was released on 1974 with total page 34 pages. Available in PDF, EPUB and Kindle. Book excerpt: