"Research accounting and auditing standards and current emerging issues" Essays and Research Papers

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    Econometrics Continuous and Discrete Data  What is Econometrics? Literal meaning is “measurement in economics”.  Definition of financial econometrics: The application of statistical and mathematical techniques to problems in finance and accounting.  Continuous data can take on any value and are not confined to take specific numbers.  Discrete data can only take on certain values‚ which are usually integers Types of Data Dummy variable A dummy variable (also known as indicator

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    Emerging Technologies

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    Emerging Technologies April 2012 Table of Contents 1. Introduction 3 2. Augmented reality 4 3. Google ’s Project Glass 5 4. Conclusion 6 5. References 7 1. Introduction Technology is a big part of our life and something we as humans adapt to easily. We have come to accept that life lived through computer systems is natural. Gadgets and other electronic devices not only help us with our every day lives but they connect us to each other in ways we couldn ’t even have imagined

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    1. What is the FASB Accounting Standards Codification? The FASB Accounting Standards Codification® is the source of authoritative generally accepted accounting principles (GAAP) recognized by the FASB to be applied to nongovernmental entities. 2. When did the codification become effective? The Codification is effective for interim and annual periods ending after September 15‚ 2009. 3. The FASB had three primary goals in developing the Codification. Identify them. a.

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    Emerging Trends

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    Emerging Trends in Pakistan Online Shopping Keeping all other factors aside‚ I’d choose online shopping just to avoid the pain of having to visit shop after shop to find a decent item of clothing. Such is the case with hundreds of thousands of Pakistani’s who are shifting to the convenience of e-purchases over the traditional 4 odd hour shopping marathon. And then there is the variety‚ free home delivery‚ price comparisons‚ privacy‚ comfort and whatnot. In a nutshell‚ online shopping is the

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    Advanced auditing

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    What is Mgt Accounting? Management accounting is a field of accounting that analyzes and provides cost information to the internal management for the purposes of planning‚ controlling and decision making. Management accounting combines accounting‚ finance and management with the leading edge techniques needed to drive successful businesses. Management accounting or managerial accounting is concerned with the provisions and use of accounting information to managers within organizations‚ to provide

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    Emerging Technology

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    outgrowth. In the recent years the rapid growth around hardware‚ software really changed the complete business strategy and businesses started aligning to the IT infrastructure. 1950’s Mini Computer and Mainframe systems are now cloud computing. In the current trend the information is retrieved in seconds from somewhere (no idea from where‚ probably from cloud). In the 50+ years many era in computer industry had occurred. Web technology when it started we know there is a web server and web page is pulled

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    Risk Based Auditing

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    32 - (0)9 – 264.34.61 : 32 - (0)9 – 264.35.92 WORKING PAPER Internal Auditor’s Perception about their Role in Risk Management Comparison between Belgian and US Companies Gerrit Sarens1 Ignace De Beelde April 2005 2005/304 Department of Accounting and Corporate Finance‚ Kuiperskaai 55/E‚ 9000 Ghent‚ Belgium. Email: Gerrit.Sarens@UGent.be‚ Phone: +32 9 264 35 66‚ Fax: +32 9 264 35 88. Acknowledgment: We appreciate the comments and suggestions on earlier drafts of this paper received from Andrew

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    Auditing case

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    revenues are recorded and disclosed and not fraudulent revenues. 2. WorldCom’s business model was typical of a telecommunication industry these days‚ which depends heavily on the usage charge which may vary every year. In order to handle this‚ accounting practices have a concept of line cost expense and line cost release. Expenses under GAAP were supposed to be estimated and these estimates are supposed to be revised with appropriate procedure to fairly reflect the reality. If the expense are lower

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    Business research begins as if you were starting an investigation. First‚ you must decide exactly what you are attempting to look into‚ such as an outline of a specific business or industry. The next step is to start collecting data that will become helpful information for making business decisions. Then you must analyze the gathered information to see in what direction you will be heading. Then you have the summarizing and utilizing stage that leads to finalizing your investigation to put in place

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    FAVOUR FOR THE ADVOCATE OF AN INTERNATIONAL STANDARD OF ACCOUNTING PRACTICE. INTRODUCTION Internationalization of economic trade and globalization of businesses is on the ascendency. Consequently‚ financial statements prepared according to a nation’s local accounting system may hardly meet the needs of investors‚ business partners‚ financiers and decision-makers who are conversant with international standards. Meanwhile‚ developing and emerging markets are the target of the world’s leading

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