|
|
|
|
|
Timothy B. Lewis, Jeffrey N. Barnes
This article traces the thought processes involved in understanding and managing accountants? legal liability which is sometimes broadly called ?professional malpractice.? The cumulative nature of potential liability is demonstrated. The various le...
ver más
|
|
|
|
|
|
|
|
|
Vladan Martic
Pág. 279 - 295
After more than a century-long and successful history of providing accounting and audit services, the accounting profession is faced with numerous challenges and opportunities of the XXI century. In parallel with the development of new technologies, orga...
ver más
|
|
|
|
|
|
|
|
|
Heather Banham, Yunke He
This study explores the relationship between SMEs and professional accountants and the expectations that they hold for each other. The findings show that SMEs use a combination of insourcing and outsourcing to meet their accounting needs; however, how to...
ver más
|
|
|
|
|
|
|
|
|
Javad Gorjidooz, Cindy Greenman
Many corporations and their accountants have taken ethics for granted. This oversight has led to the closing of companies such as Enron and WorldCom. Accountants are placed in positions of having to render ethical decisions daily, and when they lose sigh...
ver más
|
|
|
|
|
|
|
|
|
John J. Williams, Alfred E. Seaman
Corporate governance mechanisms essentially reside in the control structure/systems of most organizations and provide, theoretically at least, a conduit to support a better organizational ethical climate. This linkage, however, has seldom been portrayed ...
ver más
|
|
|
|