HOME
The Info List - Accounting


--- Advertisement ---



Accounting
Accounting
or accountancy is the measurement, processing, and communication of financial information about economic entities[1][2] such as businesses and corporations. The modern field was established by the Italian mathematician Luca Pacioli
Luca Pacioli
in 1494.[3] Accounting, which has been called the "language of business",[4] measures the results of an organization's economic activities and conveys this information to a variety of users, including investors, creditors, management, and regulators.[5] Practitioners of accounting are known as accountants. The terms "accounting" and "financial reporting" are often used as synonyms. Accounting
Accounting
can be divided into several fields including financial accounting, management accounting, external auditing, tax accounting and cost accounting.[6] Accounting
Accounting
information systems are designed to support accounting functions and related activities. Financial accounting focuses on the reporting of an organization's financial information, including the preparation of financial statements, to external users of the information, such as investors, regulators and suppliers;[7] and management accounting focuses on the measurement, analysis and reporting of information for internal use by management.[1][7] The recording of financial transactions, so that summaries of the financials may be presented in financial reports, is known as bookkeeping, of which double-entry bookkeeping is the most common system.[8] Accounting
Accounting
is facilitated by accounting organizations such as standard-setters, accounting firms and professional bodies. Financial statements are usually audited by accounting firms,[9] and are prepared in accordance with generally accepted accounting principles (GAAP).[7] GAAP is set by various standard-setting organizations such as the Financial Accounting Standards Board
Financial Accounting Standards Board
(FASB) in the United States[1] and the Financial Reporting
Financial Reporting
Council in the United Kingdom. As of 2012, "all major economies" have plans to converge towards or adopt the International Financial Reporting Standards
International Financial Reporting Standards
(IFRS).[10]

Contents

1 History 2 Etymology

2.1 Accounting
Accounting
and accountancy

3 Topics

3.1 Financial
Financial
accounting 3.2 Management
Management
accounting 3.3 Auditing 3.4 Accounting
Accounting
information systems 3.5 Tax
Tax
accounting

4 Organizations

4.1 Professional bodies 4.2 Accounting
Accounting
firms 4.3 Standard-setters

5 Education and qualifications

5.1 Accounting
Accounting
degrees 5.2 Professional qualifications

6 Accounting
Accounting
research 7 Accounting
Accounting
information system 8 Accounting
Accounting
scandals 9 See also 10 References 11 External links

History[edit] Main article: History of accounting

Portrait of Luca Pacioli, painted by Jacopo de' Barbari, 1495, (Museo di Capodimonte).

The history of accounting is thousands of years old and can be traced to ancient civilizations.[11][12][13] The early development of accounting dates back to ancient Mesopotamia, and is closely related to developments in writing, counting and money;[11] there is also evidence for early forms of bookkeeping in ancient Iran,[14][15] and early auditing systems by the ancient Egyptians
Egyptians
and Babylonians.[12] By the time of the Emperor Augustus, the Roman government had access to detailed financial information.[16] Double-entry bookkeeping
Double-entry bookkeeping
developed in medieval Europe,[17] and accounting split into financial accounting and management accounting with the development of joint-stock companies. The first work on a double-entry bookkeeping system was published in Italy, by Luca Pacioli.[18] Accounting
Accounting
began to transition into an organized profession in the nineteenth century,[19] with local professional bodies in England merging to form the Institute of Chartered Accountants in England and Wales in 1880.[20] Etymology[edit]

Early 19th-century ledger.

Both the words accounting and accountancy were in use in Great Britain by the mid-1800s, and are derived from the words accompting and accountantship used in the 18th century.[21] In Middle English
Middle English
(used roughly between the 12th and the late 15th century) the verb "to account" had the form accounten, which was derived from the Old French word aconter,[22] which is in turn related to the Vulgar Latin
Vulgar Latin
word computare, meaning "to reckon". The base of computare is putare, which "variously meant to prune, to purify, to correct an account, hence, to count or calculate, as well as to think."[22] The word "accountant" is derived from the French word compter, which is also derived from the Italian and Latin
Latin
word computare. The word was formerly written in English as "accomptant", but in process of time the word, which was always pronounced by dropping the "p", became gradually changed both in pronunciation and in orthography to its present form.[23] Accounting
Accounting
and accountancy[edit] Accounting
Accounting
has variously been defined as the keeping or preparation of the financial records of an entity, the analysis, verification and reporting of such records and "the principles and procedures of accounting"; it also refers to the job of being an accountant.[24][25][26] Accountancy refers to the occupation or profession of an accountant,[27][28][29] particularly in British English.[24][25] Topics[edit] Accounting
Accounting
has several subfields or subject areas, including financial accounting, management accounting, auditing, taxation and accounting information systems.[6] Financial
Financial
accounting[edit] Main article: Financial
Financial
accounting Financial accounting
Financial accounting
focuses on the reporting of an organization's financial information to external users of the information, such as investors, potential investors and creditors. It calculates and records business transactions and prepares financial statements for the external users in accordance with generally accepted accounting principles (GAAP).[7] GAAP, in turn, arises from the wide agreement between accounting theory and practice, and change over time to meet the needs of decision-makers.[1] Financial accounting
Financial accounting
produces past-oriented reports—for example the financial statements prepared in 2006 reports on performance in 2005—on an annual or quarterly basis, generally about the organization as a whole.[7] This branch of accounting is also studied as part of the board exams for qualifying as an actuary. It is interesting to note that these two professionals, accountants and actuaries, have created a culture of being archrivals. Management
Management
accounting[edit] Main article: Management
Management
accounting Management accounting
Management accounting
focuses on the measurement, analysis and reporting of information that can help managers in making decisions to fulfill the goals of an organization. In management accounting, internal measures and reports are based on cost-benefit analysis, and are not required to follow the generally accepted accounting principle (GAAP).[7] In 2014 CIMA created the Global Management
Management
Accounting Principles (GMAPs). The result of research from across 20 countries in five continents, the principles aim to guide best practice in the discipline.[30] Management accounting
Management accounting
produces future-oriented reports—for example the budget for 2006 is prepared in 2005—and the time span of reports varies widely. Such reports may include both financial and non financial information, and may, for example, focus on specific products and departments.[7] Auditing[edit] Main articles: Financial audit
Financial audit
and Internal audit Auditing
Auditing
is the verification of assertions made by others regarding a payoff,[31] and in the context of accounting it is the "unbiased examination and evaluation of the financial statements of an organization".[32] An audit of financial statements aims to express or disclaim an opinion on the financial statements. The auditor expresses an opinion on the fairness with which the financial statements presents the financial position, results of operations, and cash flows of an entity, in accordance with the generally acceptable accounting principle (GAAP) and "in all material respects". An auditor is also required to identify circumstances in which the generally acceptable accounting principles (GAAP) has not been consistently observed.[33] Accounting
Accounting
information systems[edit] Main article: Accounting
Accounting
information system An accounting information system is a part of an organization's information system that focuses on processing accounting data.[34] Tax
Tax
accounting[edit] Main article: Tax
Tax
accounting Tax accounting in the United States
Tax accounting in the United States
concentrates on the preparation, analysis and presentation of tax payments and tax returns. The U.S. tax system requires the use of specialised accounting principles for tax purposes which can differ from the generally accepted accounting principles (GAAP) for financial reporting.[35] U.S. tax law covers four basic forms of business ownership: sole proprietorship, partnership, corporation, and limited liability company. Corporate and personal income are taxed at different rates, both varying according to income levels and including varying marginal rates (taxed on each additional dollar of income) and average rates (set as a percentage of overall income).[35] Organizations[edit] See also: Category: Accounting
Accounting
organizations. Professional bodies[edit] Main article: Professional accounting body Professional accounting bodies
Professional accounting bodies
include the American Institute of Certified Public Accountants (AICPA) and the other 179 members of the International Federation of Accountants
International Federation of Accountants
(IFAC),[36] including CPA Australia, Association of Chartered Certified Accountants
Association of Chartered Certified Accountants
(ACCA) and Institute of Chartered Accountants in England and Wales (ICAEW). Professional bodies for subfields of the accounting professions also exist, for example the Chartered Institute of Management
Management
Accountants (CIMA).[37] Many of these professional bodies offer education and training including qualification and administration for various accounting designations, such as certified public accountant and chartered accountant.[38][39] Accounting
Accounting
firms[edit] Main article: Accounting
Accounting
networks and associations Depending on its size, a company may be legally required to have their financial statements audited by a qualified auditor, and audits are usually carried out by accounting firms.[9] Accounting
Accounting
firms grew in the United States
United States
and Europe in the late nineteenth and early twentieth century, and through several mergers there were large international accounting firms by the mid-twentieth century. Further large mergers in the late twentieth century led to the dominance of the auditing market by the "Big Five" accounting firms: Arthur Andersen, Deloitte, Ernst & Young, KPMG
KPMG
and PricewaterhouseCoopers.[40] The demise of Arthur Andersen
Arthur Andersen
following the Enron scandal
Enron scandal
reduced the Big Five to the Big Four.[41] Standard-setters[edit] See also: Accounting standards
Accounting standards
and Convergence of accounting standards Generally accepted accounting principles
Generally accepted accounting principles
(GAAP) are accounting standards issued by national regulatory bodies. In addition, the International Accounting Standards Board (IASB) issues the International Financial Reporting Standards
International Financial Reporting Standards
(IFRS) implemented by 147 countries.[1] While standards for international audit and assurance, ethics, education, and public sector accounting are all set by independent standard settings boards supported by IFAC. The International Auditing
Auditing
and Assurance Standards Board sets international standards for auditing, assurance, and quality control; the International Ethics Standards Board for Accountants (IESBA) [42] sets the internationally appropriate principles- based Code of Ethics for Professional Accounts the International Accounting
Accounting
Education Standards Board (IAESB) sets professional accounting education standards;[43] International Public Sector Accounting Standards Board (IPSASB) sets accrual-based international public sector accounting standards [44] Organizations in individual countries may issue accounting standards unique to the countries. For example, in the United States
United States
the Financial Accounting Standards Board
Financial Accounting Standards Board
(FASB) issues the Statements of Financial
Financial
Accounting
Accounting
Standards, which form the basis of US GAAP,[1] and in the United Kingdom
United Kingdom
the Financial Reporting
Financial Reporting
Council (FRC) sets accounting standards.[45] However, as of 2012 "all major economies" have plans to converge towards or adopt the IFRS.[10] Education and qualifications[edit] Accounting
Accounting
degrees[edit] At least a bachelor's degree in accounting or a related field is required for most accountant and auditor job positions, and some employers prefer applicants with a master's degree.[46] A degree in accounting may also be required for, or may be used to fulfill the requirements for, membership to professional accounting bodies. For example, the education during an accounting degree can be used to fulfill the American Institute of CPA's (AICPA) 150 semester hour requirement,[47] and associate membership with the Certified Public Accountants Association of the UK is available after gaining a degree in finance or accounting.[48] A doctorate is required in order to pursue a career in accounting academia, for example to work as a university professor in accounting.[49][50] The Doctor of Philosophy
Doctor of Philosophy
(PhD) and the Doctor of Business
Business
Administration (DBA) are the most popular degrees. The PhD is the most common degree for those wishing to pursue a career in academia, while DBA programs generally focus on equipping business executives for business or public careers requiring research skills and qualifications.[49] Professional qualifications[edit] See also: Chartered Accountant
Accountant
and Certified Public Accountant Professional accounting qualifications include the Chartered Accountant
Accountant
designations and other qualifications including certificates and diplomas.[51] In the United Kingdom, chartered accountants of the ICAEW undergo annual training, and are bound by the ICAEW's code of ethics and subject to its disciplinary procedures.[52] In the United States, the requirements for joining the AICPA
AICPA
as a Certified Public Accountant
Accountant
are set by the Board of Accountancy of each state, and members agree to abide by the AICPA's Code of Professional Conduct and Bylaws. In India the Apex Accounting
Accounting
body constituted by parliament of India is "Institute of Chartered Accountants of India" (ICAI) was known for its rigorous training and study methodology for granting the Qualification.[53] The ACCA is the largest global accountancy body with over 320,000 members and the organisation provides an ‘IFRS stream’ and a ‘UK stream’. Students must pass a total of 14 exams, which are arranged across three papers.[54] Accounting
Accounting
research[edit] Main article: Accounting
Accounting
research Accounting research
Accounting research
is research in the effects of economic events on the process of accounting, and the effects of reported information on economic events. It encompasses a broad range of research areas including financial accounting, management accounting, auditing and taxation.[55] Accounting research
Accounting research
is carried out both by academic researchers and practicing accountants. Methodologies in academic accounting research can be classified into archival research, which examines "objective data collected from repositories"; experimental research, which examines data "the researcher gathered by administering treatments to subjects"; and analytical research, which is "based on the act of formally modeling theories or substantiating ideas in mathematical terms". This classification is not exhaustive; other possible methodologies include the use of case studies, computer simulations and field research.[56] Empirical studies document that leading accounting journals publish in total fewer research articles than comparable journals in economics and other business disciplines[57], and consequently, accounting scholars are relatively less successful in academic publishing than their business school peers.[58] Due to different publication rates between accounting and other business disciplines, a recent study based on academic author rankings concludes that the competitive value of a single publication in a top-ranked journal is highest in accounting and lowest in marketing.[59] Accounting
Accounting
information system[edit]

This section includes a list of references, related reading or external links, but its sources remain unclear because it lacks inline citations. Please help to improve this section by introducing more precise citations. (January 2017) (Learn how and when to remove this template message)

Main article: Accounting
Accounting
information system Many accounting practices have been simplified with the help of accounting computer-based software. An Enterprise resource planning (ERP) system is commonly used for a large organisation and it provides a comprehensive, centralized, integrated source of information that companies can use to manage all major business processes, from purchasing to manufacturing to human resources. Accounting
Accounting
information systems have reduced the cost of accumulating, storing, and reporting managerial accounting information and have made it possible to produce a more detailed account of all data that is entered into any given system. Accounting
Accounting
scandals[edit] Main article: Accounting
Accounting
scandals See also: Accounting
Accounting
ethics The year 2001 witnessed a series of financial information frauds involving Enron, auditing firm Arthur Andersen, the telecommunications company WorldCom, Qwest
Qwest
and Sunbeam, among other well-known corporations. These problems highlighted the need to review the effectiveness of accounting standards, auditing regulations and corporate governance principles. In some cases, management manipulated the figures shown in financial reports to indicate a better economic performance. In others, tax and regulatory incentives encouraged over-leveraging of companies and decisions to bear extraordinary and unjustified risk.[60] The Enron scandal
Enron scandal
deeply influenced the development of new regulations to improve the reliability of financial reporting, and increased public awareness about the importance of having accounting standards that show the financial reality of companies and the objectivity and independence of auditing firms.[60] In addition to being the largest bankruptcy reorganization in American history, the Enron scandal
Enron scandal
undoubtedly is the biggest audit failure.[61] It involved a financial scandal of Enron
Enron
Corporation
Corporation
and their auditors Arthur Andersen, which was revealed in late 2001. The scandal caused the dissolution of Arthur Andersen, which at the time was one of the five largest accounting firms in the world. After a series of revelations involving irregular accounting procedures conducted throughout the 1990s, Enron
Enron
filed for Chapter 11
Chapter 11
bankruptcy protection in December 2001.[62] One consequence of these events was the passage of Sarbanes–Oxley Act in the United States
United States
2002, as a result of the first admissions of fraudulent behavior made by Enron. The act significantly raises criminal penalties for securities fraud, for destroying, altering or fabricating records in federal investigations or any scheme or attempt to defraud shareholders.[63] See also[edit]

Accounting
Accounting
records

References[edit]

^ a b c d e f Needles, Belverd E.; Powers, Marian (2013). Principles of Financial
Financial
Accounting. Financial
Financial
Accounting
Accounting
Series (12 ed.). Cengage Learning.  ^ Accounting
Accounting
Research
Research
Bulletins No. 7 Reports of Committee on Terminology (Report). Committee on Accounting
Accounting
Procedure, American Institute of Accountants. November 1940. Retrieved 31 December 2013.  ^ DIWAN, Jaswith. ACCOUNTING CONCEPTS & THEORIES. LONDON: MORRE. pp. 001–002. id# 94452.  ^ Peggy Bishop Lane on Why Accounting
Accounting
Is the Language of Business, Knowledge @ Wharton High School, September 23, 2013, retrieved 25 December 2013  ^ "Department of Accounting". Foster School of Business. Foster School of Business. 2013. Retrieved 31 December 2013.  ^ a b Weber, Richard P., and W. C. Stevenson. 1981. “Evaluations of Accounting
Accounting
Journal and Department Quality.” The Accounting
Accounting
Review 56 (3): 596–612. ^ a b c d e f g Horngren, Charles T.; Datar, Srikant M.; Foster, George (2006), Cost Accounting: A Managerial Emphasis (12th ed.), New Jersey: Pearson Prentice Hall  ^ Lung, Henry (2009). Fundamentals of Financial
Financial
Accounting. Elsevier.  ^ a b "Auditors: Market concentration and their role, CHAPTER 1: Introduction". UK Parliament. House of Lords. 2011. Retrieved 1 January 2014.  ^ a b IFRS Foundation, 2012. The move towards global standards. Retrieved on April 27, 2012. ^ a b Robson, Keith. 1992. “ Accounting
Accounting
Numbers as ‘inscription’: Action at a Distance and the Development of Accounting.” Accounting, Organizations and Society 17 (7): 685–708. ^ a b A History of ACCOUNTANCY, New York State Society of CPAs, November 2003, retrieved 28 December 2013  ^ The History of Accounting, University of South Australia, April 30, 2013, retrieved 28 December 2013  ^ کشاورزی, کیخسرو (1980). تاریخ ایران از زمان باستان تا امروز (Translated from Russian by Grantovsky, E.A.) (in Persian). pp. 39–40.  ^ Oldroyd, David & Dobie, Alisdair: Themes in the history of bookkeeping, The Routledge Companion to Accounting
Accounting
History, London, July 2008, ISBN 978-0-415-41094-6, Chapter 5, p. 96 ^ Oldroyd, David: The role of accounting in public expenditure and monetary policy in the first century AD Roman Empire, Accounting Historians Journal, Volume 22, Number 2, Birmingham, Alabama, December 1995, p.124, Olemiss.edu ^ Heeffer, Albrecht (November 2009). "On the curious historical coincidence of algebra and double-entry bookkeeping" (PDF). Foundations of the Formal Sciences. Ghent University. p. 11.  ^ Lauwers, Luc & Willekens, Marleen: "Five Hundred Years of Bookkeeping: A Portrait of Luca Pacioli" (Tijdschrift voor Economie en Management, Katholieke Universiteit Leuven, 1994, vol:XXXIX issue 3, p.302), KUleuven.be ^ Timeline of the History of the Accountancy Profession, Institute of Chartered Accountants in England and Wales, 2013, retrieved 28 December 2013  ^ Perks, R. W. (1993). Accounting
Accounting
and Society. London: Chapman & Hall. p. 16. ISBN 0-412-47330-5.  ^ Labardin, Pierre, and Marc Nikitin. 2009. “ Accounting
Accounting
and the Words to Tell It: An Historical Perspective.” Accounting, Business & Financial
Financial
History 19 (2): 149–166. ^ a b Baladouni, Vahé. 1984. “Etymological Observations on Some Accounting
Accounting
Terms.” The Accounting
Accounting
Historians Journal 11 (2): 101–109. ^ Pixley, Francis William: Accountancy—constructive and recording accountancy (Sir Isaac Pitman & Sons, Ltd, London, 1900), p4 ^ a b "accounting noun - definition in the Business
Business
English Dictionary". Cambridge Dictionaries Online. Cambridge University Press. 2013. Retrieved 30 December 2013.  ^ a b "accounting noun - definition in the British English
British English
Dictionary & Thesaurus". Cambridge Dictionaries Online. Cambridge University Press. 2013. Retrieved 30 December 2013.  ^ "accounting". Merriam-Webster. Merriam-Webster, Incorporated. 2013. Retrieved 30 December 2013.  ^ "accountancy". Merriam-Webster. Merriam-Webster, Incorporated. 2013. Retrieved 30 December 2013.  ^ "accountancy noun - definition in the Business
Business
English Dictionary". Cambridge Dictionaries Online. Cambridge University Press. 2013. Retrieved 30 December 2013.  ^ "accountancy noun - definition in the British English
British English
Dictionary & Thesaurus". Cambridge Dictionaries Online. Cambridge University Press. 2013. Retrieved 30 December 2013.  ^ King, I. "New set of accounting principles can help drive sustainable success". ft.com. Retrieved 28 January 2015.  ^ Baiman, Stanley. 1979. “Discussion of Auditing: Incentives and Truthful Reporting.” Journal of Accounting
Accounting
Research
Research
17: 25–29. ^ "Audit Definition". Investopedia. Investopedia US. 2013. Retrieved 30 December 2013.  ^ "Responsibilities and Functions of the Independent Auditor" (PDF). AICPA. AICPA. November 1972. Retrieved 30 December 2013.  ^ "1.2 Accounting
Accounting
information systems". Introduction to the context of accounting. OpenLearn. Retrieved 3 February 2014.  ^ a b Droms, William G.; Wright, Jay O. (2010), Finance
Finance
and Accounting for nonfinancial Managers: All the Basics you need to Know (6th ed.), Basic Books, 2010  ^ "IFAC Members". ifac.org. Retrieved 25 March 2016.  ^ " Accounting
Accounting
Bodies Network". The Prince's Accounting
Accounting
for Sustainability Project. Retrieved 3 January 2014.  ^ "Getting Started". AICPA. AICPA. 2014. Retrieved 3 January 2014.  ^ "The ACA Qualification". ICAEW. ICAEW. 2014. Retrieved 3 January 2014.  ^ "Auditors: Market concentration and their role, CHAPTER 2: Concentration in the audit market". UK Parliament. House of Lords. 2011. Retrieved 1 January 2014.  ^ "Definition of big four". Financial
Financial
Times Lexicon. The Financial Times Ltd. 2014. Retrieved 1 January 2014.  ^ "IESBA Ethics Accounting
Accounting
IFAC". ifac.org. Retrieved 25 March 2016.  ^ "IAESB International Accounting Education Standards Board IFAC". ifac.org. Retrieved 25 March 2016.  ^ "IPSASB International Public Sector Accounting Standards Board IFAC". ifac.org. Retrieved 25 March 2016.  ^ Knowledge guide to UK Accounting
Accounting
Standards, ICAEW, 2014, retrieved 1 January 2014  ^ "How to Become an Accountant
Accountant
or Auditor". U.S. Bureau of Labor Statistics. United States
United States
Department of Labor. 2012. Retrieved 31 December 2013.  ^ "150 Hour Requirement for Obtaining CPA Certification". AICPA. AICPA. 2013. Retrieved 31 December 2013.  ^ "Criteria for entry". CPA UK. CPA UK. 2013. Archived from the original on 19 August 2013. Retrieved 31 December 2013.  ^ a b "Want a Career in Education? Here's What You Need to Know". AICPA. AICPA. 2013. Retrieved 31 December 2013.  ^ "PhD Prep Track". BYU Accounting. BYU Accounting. 2013. Retrieved 31 December 2013.  ^ "Accountancy Qualifications at a Glance". ACCA. 2014. Retrieved 4 January 2014.  ^ "ACA – The qualification of ICAEW Chartered Accountants". ICAEW. 2014. Archived from the original on 11 October 2013. Retrieved 4 January 2014.  ^ "FAQs - Become a CPA". AICPA. 2014. Retrieved 4 January 2014.  ^ "European Accounting
Accounting
Qualifications Explained CareersinAudit.com". CareersinAudit.com. Retrieved 2017-12-13.  ^ Oler, Derek K., Mitchell J. Oler, and Christopher J. Skousen. 2010. “Characterizing Accounting
Accounting
Research.” Accounting
Accounting
Horizons 24 (4): 635–670. ^ Coyne, Joshua G., Scott L. Summers, Brady Williams, and David a. Wood. 2010. “ Accounting
Accounting
Program Research
Research
Rankings by Topical Area and Methodology.” Issues in Accounting
Accounting
Education 25 (4) (November): 631–654. ^ Buchheit, S.; Collins, D.; Reitenga, A. (2002). "A cross-discipline comparison of top-tier academic journal publication rates: 1997–1999". Journal of Accounting
Accounting
Education. 20: 123–130.  ^ Swanson, Edward (2004). "Publishing in the majors: A comparison of accounting, finance, management, and marketing". Contemporary Accounting
Accounting
Research. 21: 223–255.  ^ Korkeamäki, Timo; Sihvonen, Jukka; Vähämaa, Sami (2018). "Evaluating publications across business disciplines". Journal of Business
Business
Research. 84: 220–232. doi:10.1016/j.jbusres.2017.11.024 .  ^ a b Astrid Ayala and Giancarlo Ibárgüen Snr.: "A Market Proposal for Auditing
Auditing
the Financial
Financial
Statements of Public Companies" (Journal of Management
Management
of Value, Universidad Francisco Marroquín, March 2006) p. 41, UFM.edu.gt ^ Bratton, William W. " Enron
Enron
and the Dark Side of Shareholder Value" (Tulane Law Review, New Orleans, May 2002) p. 61 ^ " Enron
Enron
files for bankruptcy". BBC News. 2001-12-03. Retrieved 15 March 2008.  ^ Aiyesha Dey, and Thomas Z. Lys: "Trends in Earnings Management
Management
and Informativeness of Earnings Announcements in the Pre- and Post-Sarbanes Oxley Periods (Kellogg School of Management, Evanston, Illinois, February, 2005) p. 5

External links[edit]

Library resources in your library and in other libraries about accounting Operations Research
Research
in Accounting
Accounting
on the Institute for Operations Research
Research
and the Management
Management
Sciences website

Portals Access related topics

Business
Business
and economics portal

Find out more on's Sister projects

Media from Commons Definitions from Wiktionary Textbooks from Wikibooks Quotations from Wikiquote Source texts from Wikisource Learning resources from Wikiversity Data from Wikidata

Authority control

.