By Philip M J Reckers
Now in its twenty-first version, Advances in Accounting maintains to supply a huge discussion board for discourse between and among educational and practising accountants on problems with importance to the way forward for the self-discipline. Emphasis is still put on unique observation, serious research and artistic study - learn that grants to substantively increase our figuring out of monetary markets, behavioral phenomenon and regulatory coverage. know-how and competitive worldwide pageant have propelled large adjustments over the 2 a long time due to the fact AIA used to be based. a wide range of unsolved questions keeps to plague a occupation lower than hearth within the aftermath of 1 monetary debacle after one other and grabbling with the appearance of overseas accounting criteria. This quantity of Advances in Accounting now not unusually contains articles reflective of modern specialise in company governance, gains administration and the impact of the CEO, the accuracy of gains forecasts and the worth relevance or voluntary and mandated disclosures. This quantity additionally appears at demanding situations dealing with the tutorial neighborhood with appreciate to expertise and addresses pedagogical advances keeping promise. AIA keeps its dedication to the worldwide area by means of publishing study with a world point of view within the overseas part inaugurated in quantity 20. As by no means sooner than the accounting career is looking for how you can reinvent itself and recapture relevance and credibility. AIA likewise keeps to champion ahead considering learn.
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Additional info for Advances in Accounting, Volume 21
Audit analytical procedures: A ﬁeld investigation. Contemporary Accounting Research(Fall), 457–486. Houston, R. (1999). The effect of fee pressure and client risk on audit seniors’ time budget decisions. Auditing: A Journal of Practice and Theory(Fall), 70–86. , & Messier, W. (1990). An investigation of the inﬂuence of a nonstatistical decision aid on auditor sample size decisions. The Accounting Review, 65(January), 209–226. Kennedy, J. (1993). Debiasing audit judgment with accountability: A framework and experimental results.
We also thank the auditors who participated in this study. NOTES 1. The significance of the results for the independent variables was unaffected when months of auditing experience was included in the regression equations. Longevity of experience was not significant as a covariate, and the interaction between experience and partner preference was not significant in the hypothesis testing models. 2. 1). Responses indicate these auditors are involved in program planning and means are significantly higher that the midpoint of the scale 20 JAMES L.
G. ’’) were not used because they would be likely to lead to demand effects and, based on our discussions with ﬁrm personnel, are unlikely to occur in practice. 6. g. Houston, 1999) and an audit manager were consulted regarding the development of the experimental instrument including the items used to signal an increase in client risks. 7. Auditors were also asked to indicate their planned level of reliance on internal control. 4). This ﬁnding is consistent with lower control risk assessment for the efﬁciency condition, as expected.