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Series: Advances in International Accounting
Jacob , An empirical investigation of multinational firms' compliance with International Accounting Standards , The International Journal of Accounting , vol. Elsbach and R. Depending on its size, a company may be legally required to have their financial statements audited by a qualified auditor, and audits are usually carried out by accounting firms. Accounting firms grew in the United States and Europe in the late nineteenth and early twentieth century, and through several mergers there were large international accounting firms by the mid-twentieth century. Generally accepted accounting principles GAAP are accounting standards issued by national regulatory bodies.
Organizations in individual countries may issue accounting standards unique to the countries. At least a bachelor's degree in accounting or a related field is required for most accountant and auditor job positions , and some employers prefer applicants with a master's degree. For example, the education during an accounting degree can be used to fulfill the American Institute of CPA's AICPA semester hour requirement,  and associate membership with the Certified Public Accountants Association of the UK is available after gaining a degree in finance or accounting.
A doctorate is required in order to pursue a career in accounting academia , for example to work as a university professor in accounting. The PhD is the most common degree for those wishing to pursue a career in academia, while DBA programs generally focus on equipping business executives for business or public careers requiring research skills and qualifications.
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Professional accounting qualifications include the Chartered Accountant designations and other qualifications including certificates and diplomas. Students must pass a total of 14 exams, which are arranged across three papers. Accounting research is research in the effects of economic events on the process of accounting, the effects of reported information on economic events, and the roles of accounting in organizations and society. It encompasses a broad range of research areas including financial accounting , management accounting , auditing and taxation.
Accounting research is carried out both by academic researchers and practicing accountants. Methodologies in academic accounting research include archival research, which examines "objective data collected from repositories "; experimental research, which examines data "the researcher gathered by administering treatments to subjects "; analytical research, which is "based on the act of formally modeling theories or substantiating ideas in mathematical terms"; interpretive research, which emphasizes the role of language, interpretation and understanding in accounting practice, "highlighting the symbolic structures and taken-for-granted themes which pattern the world in distinct ways"; critical research, which emphasizes the role of power and conflict in accounting practice; case studies ; computer simulation ; and field research.
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Empirical studies document that leading accounting journals publish in total fewer research articles than comparable journals in economics and other business disciplines  , and consequently, accounting scholars  are relatively less successful in academic publishing than their business school peers. Many accounting practices have been simplified with the help of accounting computer-based software. An Enterprise resource planning ERP system is commonly used for a large organisation and it provides a comprehensive, centralized, integrated source of information that companies can use to manage all major business processes, from purchasing to manufacturing to human resources.
Accounting information systems have reduced the cost of accumulating, storing, and reporting managerial accounting information and have made it possible to produce a more detailed account of all data that is entered into any given system. The year witnessed a series of financial information frauds involving Enron , auditing firm Arthur Andersen , the telecommunications company WorldCom , Qwest and Sunbeam , among other well-known corporations.
These problems highlighted the need to review the effectiveness of accounting standards , auditing regulations and corporate governance principles. In some cases, management manipulated the figures shown in financial reports to indicate a better economic performance. In others, tax and regulatory incentives encouraged over-leveraging of companies and decisions to bear extraordinary and unjustified risk. The Enron scandal deeply influenced the development of new regulations to improve the reliability of financial reporting, and increased public awareness about the importance of having accounting standards that show the financial reality of companies and the objectivity and independence of auditing firms.
In addition to being the largest bankruptcy reorganization in American history, the Enron scandal undoubtedly is the biggest audit failure. The scandal caused the dissolution of Arthur Andersen , which at the time was one of the five largest accounting firms in the world. After a series of revelations involving irregular accounting procedures conducted throughout the s, Enron filed for Chapter 11 bankruptcy protection in December One consequence of these events was the passage of Sarbanes—Oxley Act in the United States , as a result of the first admissions of fraudulent behavior made by Enron.
The act significantly raises criminal penalties for securities fraud , for destroying, altering or fabricating records in federal investigations or any scheme or attempt to defraud shareholders.
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An accounting error is an unintentional error in an accounting entry, often immediately fixed when spotted. An accounting error should not be confused with fraud, which is an intentional act to hide or alter entries.
From Wikipedia, the free encyclopedia. This is the latest accepted revision , reviewed on 15 September Key concepts. Selected accounts. Accounting standards. Financial statements. Financial Internal Firms Report. People and organizations.