International accounting disharmony: the case of intangibles

Article Abstract:

The accounting standards for intangible assets are in disharmony worldwide. There is no common conceptual framework that is accepted on an international basis, and international accounting harmonization appears to be a failure.

Statistical Data Included, Knowledge management, Mental work, Cognition

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Financial institutions, intangibles and corporate governance

Article Abstract:

Intangible assets and private information play a crucial role in the corporate governance of financial institutions. Top management and board membership qualities are central to this model.

Financial Services, Finance and Insurance, Models, Financial services industry, Corporate governance, Financial institutions

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The art of compromise? The individual and organizational legitimacy of "irregular auditing."

Article Abstract:

The impact of variations in accountants's auditing procedures on accountant's performance is examined.

Product standards, safety, & recalls, France, Accounting Methods, Product quality, Public affairs, Ethics, Analysis, Quality management, Ethical aspects, Accounting firms, Accounting services, Accountants, Accounting procedures

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