CONFERENCE ACCEPTED PAPERS
New Page 1
Updated information / 14.11.2009
Accepted papers
for 4th AAC Annual Conference
The final list of
accepted papers for the 4th AAC 2009 Conference is posted on this
page.
The Outline Program and
Scientific Program will be available in a few days.
The final list of accepted papers for the 4th AAC 2009 Conference:
(papers are presented in
random order )
Harmonization of Financial
Reporting of Small and Medium- sized Enterprises in the Czech Republic
Libuse Mullerova,
University of Economics in Prague
Marie Pasekova,
Tomas Bata University in Zlin
Eva Hyblova,
Masaryk University in Brno
Back to the Classics.
Francois Quesnay's Tableau
Economique And Beyond
Aida Sy, Accounting, Law
and CIS School of Business, Manhattan College New York
Tony Tinker, Zicklin
School of Business, Baruch College, City University of New York
Sir William Petty:
Economist and Accountant
Aida Sy, Accounting, Law
and CIS School of Business, Manhattan College New York
Tony Tinker, Zicklin
School of Business, Baruch College, City University of New York
Income Tax Disclosures of
the Turkish Listed Companies
Ayca Zeynep Suer, Istanbul
University, School of Business
Cross-country convergence
in audit regulation: a crisis-theory-based explanation
Jorg R. Werner, University
of Bremen
Revenue Recognition on
Sale of Goods under the IAS-18: A Case Study
Melis Ercan, School of
Transportation and Logistics, Istanbul University
The Role of Internal
Auditing in Enterprise Risk Management
Nazli Kepce Yonet,
Istanbul University, School of Business
History of Accounting
Standards
Gholamhossein Davani,
Iranian University
Using Cash Flow to Detect
Creative Accounting Practices.
Case Study Romania
Dumitru Matiş, Alina
Beattrice Vladu and Laura Negrea
Babes-Bolyai University
An attempt in measuring
the fiscal influence over accounting in Romania
Lucia Sucala, Dan Cuzdriorean
and Szilveszter Fekete
Babes-Bolyai University
The Effect of CLERP 9 on
Audit Quality
Sarowar Hossain
School of Accounting and
Business Information Systems, College of Business and Economics, The Australian
National University
An Accounting Approach
towards Mitigating the Effects of Environmental Degradation
Enyi Patrick Enyi
Covenant University,
Nigeria
Convergence - Would it be
possible?
Andreea Cirstea, Atanasiu
Pop, Fulop Melinda Timea and Cristina Silvia Nistor
Babes-Bolyai University
Classical Music, Lodestar
of Accounting Convergence.
Romanian Companies
Benefits to Reduce the Capital Costs
with Global Standards and
Hereafter Insurance IFRS
Lucian Munteanu
The Bucharest Academy of
Economic Studies
Is indeed firm performance
linked to corporate governance characteristics? Empirical evidence from Romania
Yau M. Damagum,
Babes-Bolyai University
Szilveszter Fekete,
Budapest Corvinus University
and Babes-Bolyai University
The audit expectation gap:
an empirical study in Romania
Dan Stirbu, Maria Moraru,
Nicoleta Farcane, Rodica Blidisel
West University of
Timisoara
Adina Popa, Eftimie Murgu
University of Resita
A Monopoly in Accounting
Standards? Acceptance Degree Analysis of IASB IFRS for SMEs.
Adela Deaconu, Anuta Buiga,
Cristina Marcus
Babes-Bolyai University
Panoptic on the financial
statements - from international to national
Mihaela Dumitrana, Iulia
Jianu
The Bucharest Academy of
Economic Studies
Ramona Laptes
The Transilvania Brasov
University
Enterprise 2.0
Implementation Success Evaluation Model
Dragoş Mangiuc,
The Bucharest Academy of
Economic Studies
Value Relevance of IFRS:
The Case of Turkey
Ahmet Turel, Istanbul
University, School of Business
Going Concern - A
Challenge for Auditors and Accountants in the Context of Current Economic Crisis
Cristina Bota-Avram, Atanasiu
Pop and Sorin Achim
Babes-Bolyai University
Internal Control
Weaknesses over Financial Reporting and Restatements: The Role of Corporate
Governance
Tariq H. Ismail, Faculty
of Commerce, Cairo University
Going concern. The
auditor's liability towards the lawfulness appearance
Anca Cristina Mataragiu and
Miruna Lucia Nachescu
West University of
Timisoara
Modeling Financial Audit
in the Services and Financial Investments Companies
Mitica Pepi
University of Ovidius,
Constanta
Fair Value - From Abstract
Theory to Practical Reality
Mihai Ristea and Ionel Jianu
The Bucharest Academy of
Economic Studies
Selling or Providing
Software? The Advent of a Philosophy
Dragoş Mangiuc
The Bucharest Academy of
Economic Studies
The Demand and Supply of
Accounting Information Regarding
Eco-Costs and
Externalities
Gina Raluca Guşe, Cornelia
Dascălu, Chiraţa Caraiani and Camelia Iuliana Lungu
The Bucharest Academy of
Economic Studies
The Effect of Derivatives
on the Financial Positions of Banks in Turkey and in EU: A Comparative Analysis
Asli Turel and Ahmet Turel
Istanbul University,
School of Business
Adoption of IFRS and Its
Impact on the Financial and Management Accounting: A Case from the Czech
Republic
David Prochazka
Faculty of Finance and
Accounting, University of Economics, Prague
Cristina Ilinitchi
Faculty of International
Relations; University of Economics, Prague
A Two-Country Comparison
of Public Sector Accounting Reforms:
Same Ideas, Different
Paths?
Konstantin Timoshenko and
Pawan Adhikari
Bodo Graduate School of
Business, Norway
A Three-Perspective
Approach to Understand Accounting:
A Case of Nepalese Central
Government
Pawan Adhikari and Konstantin
Timoshenko
Bodo Graduate School of
Business, Norway
The Organization of the
Accounting Profession and Independent Auditing During the Republican Era in
Turkey
Cengiz Toraman, Bedriye
Tuncsiper, Ummuhan Aslan
Balikesir University of
Turkey
Estimation of the Cost of
Capital in Romania: Alternative Proxies, Implementation Difficulties and
Preliminary Evidence
Ion Ionascu, The Bucharest
Academy of Economic Studies
Mihai Stere, University
College Dublin
Mihaela Ionascu, The
Bucharest Academy of Economic Studies
Internal auditors'
perception about their role in risk management
audit in Egyptian banking
sector
Tariq H. Ismail, Faculty
of Commerce, Cairo University
The Context of the
Possible IFRS for SMEs Implementation in Romania. An Exploratory Study
Cătălin Nicolae Albu and Nadia Albu
The Bucharest Academy of
Economic Studies
Szilveszter Fekete
Babes-Bolyai University
Switching to IFRS 8 and
its Effect on Turkish Listed Companies
Taylan Altıntaş
Istanbul University,
School of Business
Understanding the
Psychological Factors That Affect Judgment and Decision Making Quality in
Financial Accounting
Victoria Bogdan,
University of Oradea, Faculty of Economics, Department of
Finance and Accounting
Ioana Teodora Mester,
University of Oradea, Faculty of Economics, Department
of Economics
Adina
Simona Popa, Eftimie Murgu
University of Resita
Dorina Nicoleta Popa, University of
Oradea, Faculty of Economics, Department of Finance and Accounting
From accounting regulation
to practice in the field of financial instruments - an overview on UE capital
markets
Carmen Giorgiana Bonaci and
Dumitru Matis
Babes-Bolyai University
Jiri Strouhal
Department of Financial
Accounting and Auditing,
University of Economics,
Prague, Czech Republic
On-Line Financial
Reporting: Theoretical Framework
Adriana Titon Tudor and Claudia Urdari
Babes-Bolyai University
The Impact of Teleworking
on the Audit Mission
Pavel Năstase and Corina Ionescu
The Bucharest Academy of
Economic Studies
Accounting regulation for
micro-entities
and IFRS for SMES - an
actual debate
Ramona Neag, Ema Maşca and Irina Păşcan
Petru Maior University
Tirgu Mureş
Accounting Models
Concerning Investment Decisions for SIF Shares
Ioan Popa, Gheorghe Fatacean and Atanasiu Pop
Babes-Bolyai University
Combined Application
Procedures-Means of Strengthening the Statutory Audit Efficiency
Ioan Oprean
Dimitrie Cantemir
University
Irimie Emil Popa and Georgeta Ancuta Span
Babes-Bolyai University
