Advances in Accounting, Vol. 23 - download pdf or read online

By Philip M. J. Reckers

ISBN-10: 008055329X

ISBN-13: 9780080553290

ISBN-10: 0762314257

ISBN-13: 9780762314256

This sequence makes a speciality of the educational and theoretical part of the occupation within the components of economic accounting, accounting schooling and auditing. Articles diversity from empirical and analytical, to the advance of latest applied sciences. Advances in Accounting is now on hand on-line at ScienceDirect - full-text on-line from quantity 17 onwards.

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Extra resources for Advances in Accounting, Vol. 23

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Further, our findings in panel B show that within countries the estimated value of patents is higher for design and declines as we move down the value chain to manufacturing and packaging and testing sectors. The estimated value for packaging and testing is the lowest for both countries. These results further reinforce our hypotheses. 2. Test for Influence of ‘‘ADS’’ Prior research indicates that trading in American Depository Shares (ADS) influences patent values discussed in Doidge et al. (2004).

Pearson Correlation Matrix. 895) PAT_US AE LEV SIZE RD Note: This table presents the Pearson correlation coefficients of variables and the p-values of the coefficients (in parentheses). See Exhibit 1 for definition of other variables. The sample consists of 279 observations for years 1990–2002. , 1999). The three models are shown below: Qit ¼ a0 þ a1 PAT_TWit þ a2 AEit þ a3 LEVit þ a4 SIZEit þ a5 RDit þ 2001 X a6y YRy þ it ð1Þ y¼1990 Qit ¼ a0 þ a1 PAT_USit þ a2 AEit þ a3 LEVit þ a4 SIZEit þ a5 RDit þ 2001 X a6y YRy þ it ð2Þ y¼1990 Qit ¼ a0 þ a1 PAT_TWit þ a2 PAT_TWit þ a3 AEit þ a4 LEVit þ a5 SIZEit þ a6 RDit þ 2001 X a7y YRy þ it ð3Þ y¼1990 where, PAT_TWit=Number of patents granted in Taiwan for firm i in year t PAT_USit=Number of patents granted in the United States for firm i in year t AEit=Advertising expense/Net Sales for firm i in year t LEVit=Leverage ratio as measured by total liabilities/total assets for firm i in year t SIZEit=Logarithm of the total assets RDit=Total research and development expense/Net sales for firm i in year t.

For example, narratives provide written descriptions of the auditor’s understanding of the client’s internal control structure. Narratives are the most flexible but least structured of the formats since key decisions, such as which controls to include and the extent of control coverage, are left to the discretion of the individual auditor (Purvis, 1989). In contrast, questionnaires consist of a series of yes or no questions designed to assess a client’s control environment, accounting system, and control activities.

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Advances in Accounting, Vol. 23 by Philip M. J. Reckers

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