Agency Problems‚ Auditing‚ and the Theory of the Firm: Some Evidence Author(s): Ross L. Watts and Jerold L. Zimmerman Source: Journal of Law and Economics‚ Vol. 26‚ No. 3‚ (Oct.‚ 1983)‚ pp. 613-633 Published by: The University of Chicago Press Stable URL: http://www.jstor.org/stable/725039 Accessed: 29/06/2008 23:14 Your use of the JSTOR archive indicates your acceptance of JSTOR ’s Terms and Conditions of Use‚ available at http://www.jstor.org/page/info/about/policies/terms.jsp. JSTOR ’s Terms and
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Inner traditions international. • Nomani‚ Shibli (1970) • Stillman‚ Norman. The Jews of Arab Lands: A History and Source Book. Philadelphia: Jewish Publication Society of America‚ 1979. ISBN 0-8276-0198-0 • Ramadan‚ Tariq (2007) • Montgomery Watt‚ W. (1956). Muhammad at Medina. Oxford University Press. • Montgomery Watt‚ W. (1964). Muhammad: Prophet and Statesman. Oxford University Press. • Encyclopaedia of Islam. Ed. P. Bearman et al.‚ Leiden: Brill‚ 1960-2005.
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Commonwealth‚ but diffuses onto the other banks in the industry in general as well. ACCOUNTING THEORY APPLICATION: As per EFFICIENT MARKET HYPOTHESIS‚ the Australian equity market is generally consistent with its semi-strong efficient form (Watts and Zimmerman‚ 1986; p.19). All publicly available information‚ including all financial statements and other financial disclosures‚ will be rapidly and fully impounded into share price in an unbiased manner in the semi-strong efficient equity. In particular
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The ultimate goal of positive science (i.e. INDUCTIVE) is • The development of a ‘theory ‘ or ‘hypothesis’; • that yields valid and meaningful “Predictions’ • about phenomena not yet “observed”. Consistent with Friedman’s view‚ Watts and Zimmerman asserts that: The objective of “positive accounting theory” is to “explain” and “predict” accounting practice. • “Explanation” means providing reasons for observed practice. For example‚ positive accounting theory seeks to explain
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accounting‚ Review of Quantitative Finance and Accounting‚ 4(4)‚ pp Graham‚ J. R.‚ Campbell‚ R. H. and Shiva‚ R. (2005) The economic implications of corporate financial reporting‚ Journal of Accounting and Economics‚ 40‚ pp Hagerman‚ R. and Zmijewski‚ M. (1979) Some economic determinants of accounting policy choice‚ Journal of Accounting and Economics‚ 1(2)‚ pp Heflin‚ F.‚ Kwon‚ S. S. and Wild‚ J. J. (2002) Accounting choices: variation in managerial opportunism‚ Journal of Business Finance & Accounting‚
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Introduction Can development be considered as a life-long process? By thoroughly investigating the neurocognitive or cognitive development theories and concepts put forward by past psychologists‚ such as Jean Piaget‚ we will be able to understand and interpret the developmental process from pre-birth to adulthood. Thus‚ by understanding the concept of neurocognitive development and how it affects human development‚ we will be able to determine that the concept of lifespan is an important factor which
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Nothwehr‚ “Emergency Economic Stabilization Act of 2008” (2008) Ross Watts and Jerold Zimmerman‚ “Agency Problems‚ Auditing‚ and the Theory of the Firm: Some Evidence” (1983) pp. 618. Edward Boyd‚ History of Auditing‚ in History of Accounting and Accountants pp78-88 (Richard Brown ed. 1905) Ross Watts and Jerold Zimmerman‚ “Agency Problems‚ Auditing‚ and the Theory of the Firm: Some Evidence” (1983) pp Ross Watts and Jerold Zimmerman‚ “Agency Problems‚ Auditing‚ and the Theory of the Firm: Some Evidence”
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present throughout the history of time. The lyrical ballad "The Times They Are A-Changin ’" was written by Bob Dylan in the 1960 ’s‚ a time in which there was a major shift in political and social reform. Dylan‚ who was actually born as Robert Allen Zimmerman took on the role of ’the ’ folksinger-songwriter of the protest movement‚ after writing "The Times They Are A-Changin." This lyrical ballad established Dylan as the ultimate songwriter of the 60 ’s protest movement. Not only did he emerge as one
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AFW3040 Assignment 1 Recently in June 2010‚ the International Accounting Standards Board and the Financial Accounting Standard Board initiated a joint project and released an exposure draft named Revenue from Contracts with Customers. This exposure draft emphasizes the status of revenue in assessing financial statements and states that revenue is conclusive in assessing a company’s operating situation and developing prospects. This statement has a profound influence on accounting industry and
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objects‚ and even as decorative elements (Baker‚ 2005; Stankiewicz & Rosselli‚ 2008; Zimmerman & Dahlberg‚ 2008). Sexual content in advertising has become more evident. Between 1964 and 1984 alone‚ the amount of ads sexual in nature tripled (Soley‚ 1986). At present‚ this trend continues to increase and intensify (e.g.‚ Archer‚ Iritani‚ Kimes‚ & Barrios‚ 1983; Courtney & Whipple‚ 1983; Goffman‚ 1979‚ as cited in Baker‚ 2005). The fact that advertising has become so pervasive and ubiquitous
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