corporations have a key role in economic development, growth of national security and financial competition. the key of power is in economy. so in the global village, the economic competition replaces military conflict. a new concept in criminal justice is corporate crime. these crimes as a kind of white collar crime are studied in light of critical criminology findings of this study shows that...

The adoption of IFRS around the world is occurring rapidly to bring about accounting quality improvement through a uniform set of standards for financial reporting. However, accounting quality is a function of the firm’s overall institutional setting, including the legal and political system of the country in which the firm resides. This paper documents the prospects of IFRS adoption and their ...

This paper focuses on Federal law as it relates to consent to search relating to Fourth Amendment privacy in the practice of Digital Forensics. In particular, Digital Examiners should be aware of how decisions in Federal Court may impact their ability to acquire evidence in both civil and criminal settings. Digital Forensics, being a relatively new field, is particularly subject to change as ca...

This paper examines the market efficiency consequences of accounting disclosure in the context of stock markets as a Keynesian beauty contest, an influential metaphor originally proposed by Keynes (1936) and recently formalized by Allen, Morris, and Shin (2006). In such markets, public information plays an additional coordination role, biasing stock prices away from the consensus fundamental va...

The traditional IP accounting method is IP address oriented, that means one IP address corresponds to one user, but it can not meet the finer granularity accounting requirement in multi-user systems, in which many users share one or more IP address at the same time. In the multi-user systems the user oriented IP accounting can distinguish the producers of the IP traffics, which come from the sa...

In this paper, we present a method to estimatethe productivity development of the Czech agricultural sector. While traditional productivity measures are based on macroeconomic data, we use individual accounting data of firms and determine the productivity development using the Fisher total factor productivity index. The results suggest that the development of agricultural sector is not highly s...

This paper explores the recent Ministerial Order (403/1999) on accounting regulation in Romania. This Order has been issued following advice from a team from the Institute of Chartered Accountants of Scotland, financed by the British Know How Fund. The paper sets the Order in the context of existing French-inspired accounting legislation and suggests that the attempt to introduce the more Anglo...

Disclaimer The views expressed in this publication are those of the author and do not necessarily represent those of the United Nations, UNDP, UNEP, UNEP Risoe Centre or their Member States. Executive Summary Forests play an important role in the global carbon balance. As both carbon sources and sinks, they have the potential to form an important component in efforts to combat global climate ch...

When the largest public accounting firms challenged higher education to improve the quality of accounting graduates,^ the American Accounting Assodation and many institutions educating accountants responded with alacrity. But many educators quite rightly held up a mirror to the employers and asked whether they didn't need some improvements too. This reflected concerns that perhaps not all was p...