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