The value relevance of 'realistic reporting': evidence from UK life insurers

Article Abstract:

Accounting in life insurance firms in the United Kingdom is directed at postponing profit recognition and distribution, in spite of the International Financial Reporting Standard 4 implementation. Embedded values are used by insurers not only from the UK and the Continental Europe but also in the United States. Unconventional realistic reporting's value relevance is tested.

Product standards, safety, & recalls, INSURANCE CARRIERS, Standards, Analysis, Insurance industry, Disclosure (Insurance), Report

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Organisational culture and budgetary control in a UK local government organisation

Article Abstract:

A study to determine budgetary control and the effect of organisational culture is presented. The research, which uses canonical correlation analysis, analyses budget-related behaviour in a UK local government organisation and concludes that there is a correlation with organisational culture.

Research, Accounting

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Investigating the audit fee structure of local authorities in England and Wales

Article Abstract:

The modeling and testing of the audit fee stucture of English and Welsh local governments, based on the the fees charged by the four largest audit firms in Britain and the remaining private sector auditors, is described.

Commodity & service prices, State & Local Government, Models, Prices and rates, Auditing, Company pricing policy

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