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Volumn 4, Issue 2, 2005, Pages 243-255

From accounting to "forecounting";De la comptabilité «à la comptabilité prospective»

Author keywords

Accounting standards; Accounting theory; Financial reporting; Professional judgment

Indexed keywords


EID: 28844472861     PISSN: 14998653     EISSN: None     Source Type: Journal    
DOI: 10.1506/4CDJ-M98H-FH0Q-KQ1M     Document Type: Review
Times cited : (9)

References (17)
  • 1
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    • Section 5130 Toronto: Canadian Institute of Chartered Accountants
    • Auditing and Assurance Standards Board (AASB). 2003a. Section 5130. Materiality and risk in conducting an audit. Toronto: Canadian Institute of Chartered Accountants.
    • (2003) Materiality and Risk in Conducting an Audit
  • 2
    • 28844491471 scopus 로고    scopus 로고
    • Section 5135 (revised 2004). Toronto: Canadian Institute of Chartered Accountants
    • Auditing and Assurance Standards Board (AASB). 2003b. Section 5135. The auditor's responsibility to consider fraud and error (revised 2004). Toronto: Canadian Institute of Chartered Accountants.
    • (2003) The Auditor's Responsibility to Consider Fraud and Error
  • 3
    • 28844445774 scopus 로고    scopus 로고
    • Section 5510 Toronto: Canadian Institute of Chartered Accountants
    • Auditing and Assurance Standards Board (AASB). 2003c. Section 5510. General assurance and auditing - Reservation in the auditor's report. Toronto: Canadian Institute of Chartered Accountants.
    • (2003) General Assurance and Auditing - Reservation in the Auditor's Report
  • 4
    • 44049120907 scopus 로고
    • The market valuation implications of net periodic pension cost components
    • Barth, M., W. Beaver, and W. Landsman. 1992. The market valuation implications of net periodic pension cost components. Journal of Accounting and Economics 13(1): 27-62.
    • (1992) Journal of Accounting and Economics , vol.13 , Issue.1 , pp. 27-62
    • Barth, M.1    Beaver, W.2    Landsman, W.3
  • 6
    • 0004302251 scopus 로고    scopus 로고
    • Toronto: CICA
    • Canadian Institute of Chartered Accountants (CICA). 2004. CICA handbook. Toronto: CICA.
    • (2004) CICA Handbook
  • 7
    • 84984207803 scopus 로고
    • Valuation and clean surplus accounting for operating and financial activities
    • Feltham, G., and J. Ohlson. 1995. Valuation and clean surplus accounting for operating and financial activities. Contemporary Accounting Research 11 (2): 689-731.
    • (1995) Contemporary Accounting Research , vol.11 , Issue.2 , pp. 689-731
    • Feltham, G.1    Ohlson, J.2
  • 9
    • 28844434728 scopus 로고    scopus 로고
    • Alternative approaches to testing hedge effectiveness under SFAS 133
    • Finnerty, J. D., and D. Grant. 2002. Alternative approaches to testing hedge effectiveness under SFAS 133. Accounting Horizons 16 (2): 95-109.
    • (2002) Accounting Horizons , vol.16 , Issue.2 , pp. 95-109
    • Finnerty, J.D.1    Grant, D.2
  • 12
    • 0036993738 scopus 로고    scopus 로고
    • Evidence from auditors about managers' and auditors' earnings management decisions
    • Nelson, M., J. Elliott, and R. Tapley. 2002. Evidence from auditors about managers' and auditors' earnings management decisions. The Accounting Review 77 (Supplement): 175-202.
    • (2002) The Accounting Review , vol.77 , Issue.SUPPL. , pp. 175-202
    • Nelson, M.1    Elliott, J.2    Tapley, R.3
  • 13
    • 0040951492 scopus 로고    scopus 로고
    • At the interface of law and accounting: An examination of a trend toward a reduction in the scope of auditor liability to third parties in the common law countries
    • Pacini, C., M. J. Martin, and L. Hamilton. 2000. At the interface of law and accounting: An examination of a trend toward a reduction in the scope of auditor liability to third parties in the common law countries. American Business Law Journal 37: 171-235.
    • (2000) American Business Law Journal , vol.37 , pp. 171-235
    • Pacini, C.1    Martin, M.J.2    Hamilton, L.3
  • 15
    • 28844457365 scopus 로고
    • Judgment in jeopardy
    • Skinner, R. 1995. Judgment in jeopardy. CA Magazine (November): 14-21.
    • (1995) CA Magazine , Issue.NOVEMBER , pp. 14-21
    • Skinner, R.1
  • 16
    • 28844473084 scopus 로고    scopus 로고
    • Earnings quality under rules- vs. principles-based accounting standards: A test of the Skinner hypothesis
    • Queen's University
    • Webster, E., and D. B. Thornton. 2004. Earnings quality under rules- vs. principles-based accounting standards: A test of the Skinner hypothesis. Working paper, Queen's University.
    • (2004) Working Paper
    • Webster, E.1    Thornton, D.B.2
  • 17
    • 0005695112 scopus 로고    scopus 로고
    • Political lobbying on proposed standards: A challenge to the IASB
    • Zeff, S. 2002. Political lobbying on proposed standards: A challenge to the IASB. Accounting Horizons 16 (1): 43-54.
    • (2002) Accounting Horizons , vol.16 , Issue.1 , pp. 43-54
    • Zeff, S.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.