By J. Timothy Sale
Advances in foreign Accounting is a refereed, educational examine annual, that's dedicated to publishing articles approximately developments within the improvement of accounting and its comparable disciplines from a global standpoint. This serial examines how those advancements impact the monetary reporting and disclosure practices, taxation, administration accounting practices, and auditing of establishment companies, in addition to their influence at the schooling accountants around the world. Advances in overseas Accounting welcomes conventional and replacement ways, together with theoretical examine, empirical study, utilized study, and cross-cultural experiences.
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Extra info for Advances in International Accounting, Volume 18 (Advances in International Accounting)
1999). Draft Principles of Corporate Governance, Washington, DC. Pacter, P. (2001). Accounting standards in China: A progress report. Accounting & Business, 4(2), 22. Poon, W. P. , & Fung, H. G. (1998). Asset pricing in segmented capital markets: Preliminary evidence from China-domiciled companies. Pacific-Basin Finance Journal, 6, 307–319. , & Wyatt, J. G. (1990). Outside directors, board independence and shareholder wealth. Journal of Financial Economics, 26, 175–191. , & Vishny, R. (1997). A survey of corporate governance.
In an attempt to establish whether the response rate resulted in any bias, the data obtained were examined using the Oppenheim test (1966) to determine whether the responses of the first 50 returns were significantly different from the last 50 returns. The t-test was then applied to examine whether there was any statistically significant difference between the mean scores of the two groups. 05 level between the two groups of responses. Accordingly, the results of the returned samples can comfortably be generalized to represent the entire population of users of corporate annual reports sampled for the study.
Contemporary Accounting Research, 13, 1–36. DeFond, M. , Wong, T. , & Li, S. H. (1999). The impact of improved auditor independence on audit market concentration in China. Journal of Accounting and Economics, 28, 269–305. , & Lehn, K. (1985). The structure of corporate ownership: Causes and consequences. Journal of Political Economy, 98, 1155–1177. , & Tsui, A. (1985). Toward an integrative framework of organizational control. Accounting, Organizations and Society, 10, 35–50. Gordon, L. , & Narayanan, V.