Cokins‚ Gary. “Why Is Traditional Accounting Failing Managers?” Hospital Material Management Quarterly 20‚ no. 2 (November 1998): 72–80. Garrison‚ Ray H.‚ and Eric W. Noreen. Managerial Accounting. 9th ed. Boston: Irwin McGraw-Hill‚ 1999. James Jiambalvo. Managerial Accounting. Fourth edition. University of Washington‚ 2008. Activity-based costing system: http://www.theacagroup.com/activitybasedcosting.htm Advantages‚ Disadvantages and Limitations of Activity Based Costing (ABC) System http://www
Premium Variable cost Costs Management accounting
Discussions for Managerial Accounting: Week 4: Discussion 1 How does activity-based costing differ from the traditional costing approach? When would it give more accurate costs than traditional costing systems? * Activity based costing (ABC) is a method for assigning costs to products‚ services‚ projects‚ tasks‚ or acquisitions‚ based on the activities that go into them and the resources consumed by these activities. ABC contrasts with traditional costing‚ which sometimes assigns costs using
Premium Cost Costs Economics
Mid-term Exam | Page: | 1 2 3 | 1. | Question : | (TCO 1) The goal of managerial accounting is to provide information that managers need for | | | Student Answer: | | planning. | | | | control. | | | | decision making. | | | | All of the above answers are correct. | | Instructor Explanation: | Chapter 1‚ Page 4 | | | | Points Received: | 4 of 4 | | Comments: | | | | 2. | Question : | TCO 1) Which of the following statements regarding fixed
Premium Variable cost Costs Total cost
European Journal of Social Sciences – Volume 21‚ Number 3 (2011) Dysfunctional Audit Behaviour: The Effect of Budget Emphasis Leadership Behaviour‚ and Effectiveness of Audit Review Halil Paino‚ Azlan Thani Universiti Teknologi MARA Pahang‚ Malaysia E-mail: halil@pahang.uitm.edu.my Tel: +60193992676 Fax: +6094602245 Syed Iskandar Zulkarnain Universiti Teknologi MARA Pahang‚ Malaysia Abstract Dysfunctional audit behaviour is an accepted problem‚ associated with decreased audit quality. This study
Premium Audit
References: ‚ R. G. Sloan‚ and A. P. Sweeney. 1995. Detecting earnings management. The Accounting Review 70 (2): 193-225. DeFond‚ M.‚ and J. Jiambalvo‚ 1994. Debt covenant violations and manipulations of accruals. Journal of Accounting and Economics 17 (1-2): 145-176. ‚ and J. R. Francis‚ and T. J. Wong‚ 2000. Auditor industry specialization and market segmentation: Evidence from Hong Kong. Auditing:
Premium Audit Auditor's report Big Four auditors
independence? Further evidence. The Accounting Review 78 3 : 611–639. Ball‚ R.‚ and L. Shivakumar. 2006. The role of accruals in asymmetrically timely gain and loss recognition. Journal of Accounting Research 44: 207–241. Becker‚ C.‚ M. DeFond‚ J. Jiambalvo‚ and K. Subramanyam. 1998. The effect of audit quality on earnings management. Contemporary Accounting Research 15 1 : 1–24. Chaney‚ P.‚ D. C. Jeter‚ and L. Shivakumar. 2004. Self-selection of auditors and audit pricing in private firms. The Accounting
Premium Audit Financial audit Auditor's report
AN EVALUATION OF THE INTERNAL CONTROLS SYSTEM FOR CASH FOR THE CASE OF NAIROBI SMALL BUSINESSES BY Nyaga Denis Macharia D33/6646/05 Nzovu Michael Fondo D33/7224/05 Zachary Gategi Maina D33/6216/06 Gitonga Lilian Wanjiku D33/7305/05 Sigei Ellyne Chepngetich D33/7295/05 A Management Research Project Submitted In Partial Fulfillment For The Requirements Of The Award Of Bachelor Of Commerce (BCOM)‚ School Of Business‚ University Of Nairobi
Premium Internal control Small business
errors ———‚ S. Richardson‚ and I. Tuna. 2003. Why are earnings kinky? An examination of the earnings management explanation ———‚ and C. Schrand. 2004. Earnings Quality. Charlottesville‚ VA: The Research Foundation of CFA Institute. DeFond‚ M.‚ and J. Jiambalvo. 1994. Debt covenant violation and manipulation of accruals. Journal of Accounting and Economics 17: 145–176. Dhaliwal‚ D.‚ C. Gleason‚ and L. Mills. 2004. Last change earnings management: Using the tax expense to achieve earnings targets Dopuch
Premium Revenue Generally Accepted Accounting Principles
1. Introduction EM and its implication to stakeholders of the firm is one of the important branches in Accounting Academic Literature. Jensen & Meckling (1976) described Managers are entrusted by Owners for their Wealth in Corporate settings via agency cost to maximise wealth of Owners. Managers engage in EM practice through contractual relationship that provides them as stewards man of principal’s i.e owners wealth. Healy & Whelan (1999) defined EM as “EM occurs when managers use judgement
Premium Scientific method Generally Accepted Accounting Principles Statistical hypothesis testing
Beasley‚ M. S.‚ and S. E. Salterio. 2001. The relationship between board characteristics and voluntary improvements in audit committee composition and experience. Contemporary Accounting Research 18 (4): 539-570. Becker‚ C. L.‚ M. L. DeFond‚ J. Jiambalvo‚ and K. R. Subramanyam. 1998. The effect of audit quality on earnings management. Contemporary Accounting Research 15 (1): 1-24. Bédard‚ J.‚ S. M. Chtourou‚ and L. Courteau. 2004. The effect of audit committee expertise‚ independence‚ and activity
Premium Auditing Audit Auditor's report