The History of Accounting: An International Encyclopedia.
Abstract Reviews the book `The History of Accounting: An International Encyclopedia,' by Michael Chatfield and Richard Vangermeersch.
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When Lean Enterprises Collide: Competing through Confrontation.
Abstract Reviews the book `When Lean Enterprises Collide: Competing Through Confrontation,' by Robin Cooper.
Multiperiod Analysis of Adoption Motives: The Case of SFAS No. 106.
Abstract Examines managers' adoption-timing motives related to Statement of Financial Accounting Standards (SFAS) No. 106. Government policy on postretirement benefits other than pensions (PRB); Earnings management; Adoption timing and PRB plan amendments.
The Interdependency of Reporting Discretion and Informational Efficiency in Laboratory Markets.
Abstract Examines how the level of market efficiency influences managers' use of reporting discretion and how allowing reporting discretion alters market efficiency. Nature of price efficiencies; Managerial reporting discretion; Market responses; Pricing errors; Manager's exercise of reporting discretion.
Financial Reporting in North America.
Abstract Reviews the book `Financial Reporting in North America,' by the Canadian Institute of Chartered Accountants, Instituto Mexicano de Contadores, Financial Accounting Standards Board, assisted by KPMG Peat Marwick LLP.
Accounting as Social and Institutional Practice.
Abstract Reviews the book `Accounting as Social and Institutional Practice,' edited by Anthony G. Hopwood and Peter Miller.
Verification of Historical Cost Reports.
Abstract Studies a stylized model in which a division manager's historical cost reports are verified. Verification in one-period setting; Full-information solution; Solution in the presence of unverified cost reports; Solution in the presence of verification; Verification in two-period setting; Role of historical information.
Reinventing the University: Managing and Financing Institutions of Higher Education.
Abstract Reviews the book "Reinventing the University: Managing and Financing Institutions of Higher Education," edited by Sandra L. Johnson and Sean C. Rush.
Fraud Auditing and Forensic Accounting: New Tools and Techniques.
Abstract Reviews the book `Fraud Auditing and Forensic Accounting,' by G. Jack Bologna and Robert J. Lindquist.
Foundational Research in Accounting: Professional Memoirs and Beyond.
Abstract Reviews the book `Foundational Research in Accounting: Professional Memoirs and Beyond,' by Richard Mattessich.