Knowledge that Transforms

• Accountants and analysts as financial intermediaries Volume I, Part I • Measuring corporate earnings and profitability Volume I, Part II • Financial ratios, the risk of failure, and stock returns Volume I, Part III • Equity valuation Volume I, Part IV • Price-earnings ratios, market-to-book ratios, and stock returns Volume II, Part I • Earnings and stock returns Volume II, Part II • Fundamental analysis and stock returns Volume II, Part III

Studies in the Development of Accounting Thought works to inform readers of the historical foundations on which the profession is based, the historical antecedents of today's accounting institutions, the historical impact of accounting, as well as exploring the lives and works of pre-eminent individuals in the profession's history. Recent volumes have addressed: the founders of accounting in mid-nineteenth century and the origins of the Institute of Chartered Accountants of Scotland; the life and work of accountant Stuart Chase (1888-1985), and his concerns about waste, conservation, social action, justice, ethics and fairness; and the evolving nature of accounting regulation, looking at the overwhelming number of systems and checks that practising accountants face in the wake of modern management fraud. The series is edited by Gary J. Previts, Past President of the American Accounting Association and Professor at Weatherhead School of Management, Case Western Reserve University, and Robert Bricker, Professor and Ernst & Young Faculty Fellow at Weatherhead, CWRU.

This book contends that the current accounting model, which is used worldwide, and the current accounting standard setting process are seriously deficient. The book describes the deficiencies in an historical context and proposes two complete new models to correct the deficiencies. One is an accounting model called the 'wealth measurement early warning model'. The other is a standard setting process model called the 'quick response model'. The new models are revolutionary and controversial. They are revolutionary in the sense of imposing extensive changes on the accounting establishment, but also because they have three characteristics that are totally absent in the current system: they are simple to understand and apply; they are quick to answer questions about new situations; and, they are reflective of economic events as they occur.

Views Icon Views Article contents Figures & tables Video Audio Supplementary Data Peer Review Share Icon Share Facebook Twitter LinkedIn MailTo Tools Icon Tools Get Permissions Search Site Cite View This Citation Add to Citation Manager Citation CHRISTINE A. BOTOSAN; Developments in New Reporting Models,. The Accounting Review 1 November 2010; 85 (6): 2169–2171. https://doi.org/10.2308/accr.00000004 Download citation file: Ris (Zotero) Reference Manager EasyBib Bookends Mendeley Papers EndNote RefWorks BibTex toolbar search Search Dropdown Menu toolbar search search input Search input auto suggest filter your search All ContentThe Accounting Review Search Advanced Search

Views Icon Views Article contents Figures & tables Video Audio Supplementary Data Peer Review Share Icon Share Facebook Twitter LinkedIn Email Tools Icon Tools Get Permissions Search Site Cite View This Citation Add to Citation Manager Citation OTHMAR W. WINKLER, THOMAS R. DYCKMAN; Interpreting Economic and Social Data: A Foundation of Descriptive Statistics. The Accounting Review 1 September 2010; 85 (5): 1820–1822. https://doi.org/10.2308/accr.2010.85.5.1820 Download citation file: Ris (Zotero) Reference Manager EasyBib Bookends Mendeley Papers EndNote RefWorks BibTex toolbar search Search Dropdown Menu toolbar search search input Search input auto suggest filter your search All ContentThe Accounting Review Search Advanced Search

1. Introduction 2. The Uses and Limits of the Laboratory 3. What are Virtual Worlds? 4. Virtual World Economies 5. A Taxonomy of Experimental Methods in Virtual Worlds 6. Implementing Complex institutions in Virtual Worlds 7. Addressing the Challenges of Embedded Experiments in Virtual Worlds 8. Cost-Benefit Analysis. 9. Concluding Remarks. References

Views Icon Views Article contents Figures & tables Video Audio Supplementary Data Peer Review Share Icon Share Facebook Twitter LinkedIn Email Tools Icon Tools Get Permissions Search Site Cite View This Citation Add to Citation Manager Citation KEN McPHAIL, DIANE WALTERS, JAMES C. GAA; Accounting and Business Ethics: An Introduction. The Accounting Review 1 September 2010; 85 (5): 1817–1820. https://doi.org/10.2308/accr.2010.85.5.1817 Download citation file: Ris (Zotero) Reference Manager EasyBib Bookends Mendeley Papers EndNote RefWorks BibTex toolbar search Search Dropdown Menu toolbar search search input Search input auto suggest filter your search All ContentThe Accounting Review Search Advanced Search

Accounting fraud and how it has affected business practices both in the U.S. and internationally has never been of greater importance than it is now. Called to Account describes fourteen financial frauds that influenced the American public accounting profession and directly led to the development of accounting standards and legislation as practiced in the US today. This entertaining and educational look at these historic frauds helps enliven and increase understanding of auditing and forensic accounting for students. Chapters describe the tricks fraudsters such as Crazy Eddie Antar and Chainsaw Al Dunlap used to fool their auditors. Readers will learn how MiniScribe employees disguised packages of bricks as inventory; how Equity Funding personnel programmed the company’s computer to generate 64,000 phony life insurance policies; and how Enron inflated its profits by selling and then repurchasing money-losing assets. Complementing these chapters on high-profile crimes and criminals are chapters that trace the development of the public accounting profession and explain how each scandal shaped current accounting practices. Designed to complement dry, uninvolving auditing and advanced accounting texts with an engaging narrative, Called to Account also includes discussion questions and a useful chart which shows instructors and students how each chapter illustrates topics in leading accounting and auditing textbooks.