Recently added articles from Academy of Accounting and Financial Studies Journal:
Letter from the editors.
Oct 01, 2009; ... Welcome to the Academy of Accounting and Financial Studies Journal. The editorial content of this journal is under the control of the Allied Academies, Inc., a non profit association of scholars whose purpose is to encourage and support the advancement and exchange of knowledge, ...
An analysis of the relationships among information scope, organizational proactiveness, and firm performance.
Oct 01, 2009; ... INTRODUCTION According to Carr (2003), the use of information systems has become so widespread that an investment in information technology does not necessarily guarantee a competitive advantage any longer. The important issue is to concentrate on the creative use of the ...
Historical influences on modern cost accounting practices.
Oct 01, 2009; ... INTRODUCTION Modern business firms utilize a variety of cost accounting practices in an effort to manage expenditures and maximize profits. The origin of many of these can be traced to cost related principles taught by military institutions. This paper will first review the ...
The nature, impact and facilitation of external auditor reliance on internal auditing.(Survey)
Oct 01, 2009; ... INTRODUCTION The growth of internal auditing over the years has led to much consideration for relying on internal audit work by external auditors. This paper discusses issues relating to ways in which external auditors rely on internal audit work, the impact of such reliance on ...
Investor sentiment as intervention of stock market returns.
Oct 01, 2009; ... INTRODUCTION The possible effect of investor sentiment on equity returns remains one of the yet to be resolved issues in financial market analysis. As opposed to the conventional noise trader theoretical framework, the sentiment formation process has been approached from an ...