A. C. Littleton famously described accounting as “relative and progressive”. However, in recent historical accounting research, there has been increasing hesitation in describing accounting as “progressing”. This is largely because “progress” implies a degree not only of change but also of improvement, and historical accounting researchers, influenced by social science conventions, often regard...

At universities, educating students on real-life practices is one of the key drivers in a changing academic environment. Academic institutions encourage the study of the learning environment and ensure that appropriate strategies are in place for educating students. A first-year Accounting I student stated the importance of computerised accounting: “Computerised accounting is used in the workpl...

People’s Republic of China has a long history of accounting and accounting reforms. This study focuses on “whether China should continue its IFRS-based domestic accounting standards or full convergence with the IFRS is more appropriate”? Both quantitative and qualitative approaches are applied to answer the research question of this work. Binary choice model has been used in the statistical ana...

Abstra t. Early risk predi tion involves three di erent aspe ts to be onsidered when an automati lassi er is implemented for this task: a) support for lassi ation with partial information read up to di erent time steps, b) support for dealing with unbalan ed data sets and ) a poli y to de ide when a do ument ould be lassi ed as belonging to the relevant lass with a reasonable on den e. In this ...

Most juridical systems contain the principle that an act is only unlawful if the agent conducting the act has a `guilty mind' (`mens rea'). Different law systems distinguish di erent modes of mens rea. For instance, American law distinguishes between `knowingly' performing a criminal act, `recklessness', `strict liability', etc. I will show we can formalize several of these categories. The form...

the main purpose of this study is to identify the share of public sector accounting in accounting papers as well as its research areas. in addition, this study seeks to present more clear directions about the research opportunities of public sector accounting based on iran’s situation. in this study, research based journals are reviewed from 1992 to 2014. they are analyzed and categorized based...

With the method of theoretical analysis, this thesis, systematically analyzed the limitations of the present theory of accounting in recycle economy and the reasons for that, analyzed the characteristics of accounting in recycle economy, and, according to the internal demand of recycle economy, put forward brand new development orientation of theory of accounting that would be suitable for recy...

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...