Forensic accounting–expert witnessing is not a new discipline, but few accounting textbooks exist to present a broad view of the profession of forensic accounting–expert witnessing. Books do exist on special subparts of it, including the determination of damages, business valuations, general dis- cussions of fraud investigations, or other limited areas of forensic accounting. Books dev…
‘In this short history, Keith Oatley captures the current excitement of the ongoing ‘Affect Revolution’ and its historical antecedents. As psychologists seek to decipher the foundations of the many emotional values of animate existence, they should not forget the many historical roots from which the current blossoming of research is emerging. This gem helps put the field in perspect…
Table of Contents xi On the applied side: Training generalized imitation 307 Focus on issues: Rules, observational learning, and self-efficacy 312 Rule-governed behavior 313 Focus on research: Instructions and contingencies 317 Key words 320 On the web 320 Study questions 321 Brief quiz 322 Chapter12 Verbal Behavior 324 In thi…
When you consider a company’s internal controls, audits of fixed assets are perhaps the most routinely avoided. Audits of fixed assets are both infrequent and cumbersome. The quality of the underlying data is often out of date and, for audit purposes, difficult to use. As a result, the fieldwork becomes tedious and the reconciliation process inaccurate. Often the results are viewed with suspi…
Purpose To explore the principles of risk management and the role of insurance within these principles
“There are few areas of accounting that need improvement more than the accounting for business combinations. The current accounting literature allows two economically similar business combinations to be accounted for using different accounting methods that produce dramatically different financial results, which is confusing to investors.”
This eBook explains all of the basic accounting concepts and terminology you will need to understand the three primary financial statements that appear in every organization’s annual report and most internal monthly reports. You will learn: ● The precise definition of essential accounting terms ● The purpose of the income statement, balance sheet, and cash flow statement ● …