Accounting Perspectives

2007 - 2021

From John Wiley & Sons
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Volume 8, issue 4, 2009

Changing the Concepts to Justify the Standards pp. 263-275

Patricia C. O'brien

The Impact of Corporate Governance and Audit Quality on the Cost of Private Loans pp. 277-304

Ling Chu, Robert Mathieu and Chima Mbagwu

Garda World pp. 305-328

Philémon Rakoto

Volume 8, issue 3, 2009

Fair Value Accounting and the Financial Crisis: Messenger or Contributor? pp. 189-213

Michel L. Magnan

Sampling Practices of Internal Auditors at Corporations on the Standard & Poor's Toronto Stock Exchange Composite Index pp. 215-234

Michael Maingot and Tony K. Quon

Great Galway Goslings: Organizational Context of Managerial Accounting pp. 235-253

Wagdy Abdallah, Theresa F. Henry, Athar Murtuza and Renee E. Weiss

Volume 8, issue 2, 2009

The Many Challenges of Pension Accounting pp. 91-111

Thomas H. Beechy

Smoothing Mechanisms in Defined Benefit Pension Accounting Standards: A Simulation Study pp. 113-145

Cameron Morrill, Janet Morrill and Kevin Shand

The Development of a Conceptual Framework for the Design, Delivery, and Assessment of a Typical Management Accounting Syllabus pp. 147-164

Philippus L. Wessels and Shelley‐Anne Roos

Smith & Jones LLP: Charting a Path to the Future pp. 165-177

Norman T. Sheehan

Volume 8, issue 1, 2009

Tribute to Professor Michael Gibbins pp. 1-8

Karim Jamal

Proposed Changes in Lease Accounting and Private Business Bankers' Credit Decisions pp. 9-42

Sylvain Durocher and Anne Fortin

Financial Reporting for Private Companies: The Canadian Experience pp. 43-68

Morina D. Rennie and David W. Senkow

A Balanced Scorecard for State U's Facilities Management Division? pp. 69-83

Norman T. Sheehan, Ganesh Vaidyanathan and Suresh Kalagnanam

Volume 7, issue 4, 2008

Auditors' Affirmations of Compliance with IFRS around the World: An Exploratory Study pp. 279-292

Christopher W. Nobes and Stephen A. Zeff

The Relationship between Fair Value, Market Value, and Efficient Markets pp. 293-316

J. Alex Milburn

Voluntary Disclosure of Good and Bad Earnings News in a Low Litigation Setting pp. 317-340

Philip T. Sinnadurai

Designing and Implementing an Information System for the Dental Office of Branckowitz & Young pp. 341-352

Alex Nikitkov and Barbara Sainty

Volume 7, issue 3, 2008

A Framework for Identifying (and Avoiding) Fraudulent Financial Reporting pp. 189-226

Wally Smieliauskas

Canadian Evidence on the Constructive Capitalization of Operating Leases pp. 227-256

Sylvain Durocher

Double Two pp. 257-270

Albie Brooks and Gillian Vesty

Volume 7, issue 2, 2008

Introduction pp. 91-96

J. Efrim Boritz

Mandatory Audit of Financial Reporting: A Failed Strategy for Dealing with Fraud pp. 97-110

Karim Jamal

A Strategy for Dealing with Financial Reporting Fraud: Fewer Mandates, More Auditing pp. 111-122

Steven E. Salterio

Building a Better Audit Profession: Align Incentives and Reduce Regulation pp. 123-126

Karim Jamal

Renovating the Audit Profession: A Brief Rejoinder to Jamal pp. 127-130

Steven E. Salterio

Transition Therapeutics inc pp. 131-164

Diane Paul and Philémon Rakoto

Enticing Employees to Lie: Using Role Play to Understand and Mitigate Unintended Consequences of Budgeting pp. 165-172

Norman T. Sheehan

Review of Financial Reporting and Global Capital Markets: A History of the International Accounting Standards Committee, 1973–2000 pp. 173-180

Alan J. Richardson

Volume 7, issue 1, 2008

The Legacy of the Journal of Accounting Case Research (1992–2007)/L'HÉRITAGE DE LA JOURNAL OF ACCOUNTING CASE RESEARCH (1992–2007) pp. 1-7

Michael J. Krause

Financial Reporting Regulation: The Case of Converging Canadian and International Accounting and Auditing Standards/LA RÉGLEMENTATION DE L'INFORMATION FINANCIÈRE: LA CONVERGENCE DES NORMES CANADIENNES ET INTERNATIONALES DE COMPTABILITÉ ET DE VÉRIFICATION pp. 9-39

Kathryn Bewley

International Financial Reporting Standards Are Coming: Are You Ready?/LES NORMES D'INFORMATION FINANCIÈRE INTERNATIONALES ARRIVENT: PRÊTS À LA CONVERSION? pp. 41-56

Peter Martin, Linda Mezon, Tim Forristal, Réal Labelle, Vaughan S. Radcliffe and James C. Gaa

JM Custom Wheels, Inc.: Ethics in Loan Collateral Reporting/JM CUSTOM WHEELS, INC.: ÉTHIQUE ET INFORMATION RELATIVE AUX GARANTIES D'EMPRUNT pp. 57-67

Joseph G. Donelan, Edward A. Kaplan and Pamela S. Weathers

Governmental Purchase Card Programs: A Case on the Stewardship of Public Resources/PROGRAMMES GOUVERNEMENTAUX DE CARTE D'ACHAT: UN CAS DE GÉRANCE DES RESSOURCES PUBLIQUES pp. 69-81

Timothy H. Mills, Carol J. Normand and Richard J. Palmer

Volume 6, issue 4, 2007

What's Wrong with the Current Audit Risk Model?/QU'EST‐CE QUI NE VA PAS DANS LE MODÈLE ACTUEL DE RISQUE DE VÉRIFICATION? pp. 343-367

Wally Smieliauskas

Effects of Capital Gains Taxation Changes on Stock Prices: Evidence from the February 2000 Canadian Budget/RÉPERCUSSIONS SUR LE COURS DES TITRES DES MODIFICATIONS APPORTÉES À L'IMPÔT SUR LES GAINS EN CAPITAL: CONSTATATIONS TIRÉES DU BUDGET CANADIEN DE FÉVRIER 2000 pp. 369-387

Akinloye Akindayomi and Hussein A. Warsame

Taking Stock at Quantum University/INVENTAIRE À L'UNIVERSITÉ QUANTUM pp. 389-398

Gary Grudnitski and Howard R. Toole

St. Thomas University: Which Balanced Scorecard to Use?/ST. THOMAS UNIVERSITY: LE CHOIX D'UN TABLEAU DE BORD pp. 399-414

Yee‐Ching Lilian Chan

Volume 6, issue 3, 2007

The Make‐Believe World of Future Income Taxes/L'univers Fictif Des Impôts Futurs pp. 221-229

Thomas H. Beechy

The Measurement of Success of Activity‐Based Costing and Its Determinants: A Study within Canadian Federal Government Organizations/L'évaluation Du Succès De La Comptabilité Par Activités Et Ses Déterminants: Étude D'Organismes Du Gouvernement Fédéral Du Canada pp. 231-262

Anne Fortin, Hamid Haffaf and Chantal Viger

Introduction pp. 265-268

J. Efrim Boritz

Regulating Canadian Financial Reporting: Issues of Endogeneity and the Coase Theorem/Réglementation de L'Information Financière au Canada: Questions D'Endogénéité et Théorème de Coase pp. 269-278

Daniel B. Thornton

Improving Interim Reporting/L'Amélioration de L'Information Financière Intermédiaire pp. 279-289

Christine I. Wiedman

Reflections on Continuous Reporting and Auditing/Réflexions Sur L'Information Continue Et La VÉrification En Continu pp. 291-304

Michael Gibbins and Bradley Pomeroy

Société générale de financement: From the Welfare State to the “Reinvented” State pp. 305-332

Danielle Morin

Volume 6, issue 2, 2007

Forum: Teaching Professional Judgement in Accounting pp. 123-140

Robert Correll, Karim Jamal and Linda A. Robinson

Predicting Business Failures in Canada pp. 141-165

J. Efrim Boritz, Duane B. Kennedy and Jerry Y. Sun

A Case Study of a Variance Analysis Framework for Managing Distribution Costs pp. 167-190

Kevin Gaffney, Valeri Gladkikh and R. Alan Webb

La Chevrotière, Coopérative agro‐alimentaire pp. 191-208

Raymond Morissette and Johanne Turbide

Review of Truth or Profit: The Ethics and Business of Public Accounting by Dean Neu and Duncan Green pp. 209-214

Sally P. Gunz

Volume 6, issue 1, 2007

The Primacy of “Present Fairly” in the Auditor's Report pp. 1-20

Stephen A. Zeff

Income Tax Accounting Policy Choice: Exposure Draft Responses and the Early Adoption Decision by Canadian Companies pp. 21-53

Merridee L. Bujaki and Bruce J. McConomy

Recent Changes in the Regulation of Financial Markets and Reporting in Canada pp. 55-94

Carla Carnaghan and Sally P. Gunz

Financial Times Business School Rankings: A Nontraditional Assurance Case in Three Parts pp. 95-113

Andrea B. Davies and Steven E. Salterio