Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the 2014 academic literature

Kozloski, Thomas M.; Meckfessel, Michele D.; Moehrle, Stephen R.; Williams, Thomas H.

doi:10.1016/j.racreg.2016.03.003

Cited by 4 publications

(3 citation statements)

References 40 publications

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“…As for the revenue recognition of game enterprises, we can learn from the traditional way of selling goods or selling services [8] . There are no specific norms in theory and practice for the accounting treatment of promotional activities in game enterprises, so there is no unified approach to such transactions [9][10] . In addition, there will be sales returns and a series of promotional activities in game enterprises.…”

Section: Research On Revenue Recognition Methodsmentioning

confidence: 99%

Analysis of the Problem of Revenue Recognition and Measurement of Mobile Game Enterprises Taking Tencent as an Example

2023

acccm

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With the rapid development of science and technology, a series of mobile terminal industries represented by mobile phones are becoming more and more mature, and mobile games are emerging. However, most mobile game companies lack a reasonable accounting system. A standardized accounting system is crucial to the sustainable development of mobile game companies. Therefore, based on the existing research results, combined with the case analysis of Tencent, this paper puts forward suggestions for the improvement direction of revenue recognition under the guidance of the new revenue standard.

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Section: Research On Revenue Recognition Methodsmentioning

confidence: 99%

Analysis of the Problem of Revenue Recognition and Measurement of Mobile Game Enterprises Taking Tencent as an Example

2023

acccm

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“…Auditor independence is the cornerstone of the audit profession (Du, 2018;Franzel, 2012). Prior research suggests that accounting scandals trigger reforms and new regulations for the profession (Bhasin, 2013;Hilary & Lennox, 2005;Kozloski, Meckfessel, Moehrle, & Williams, 2016;Pai & Tolleson, 2015). In consequence, some have developed their ethical standards, whereas others have fully adopted the IFAC code of ethics (Branson, Chen, & Anderson, 2015).…”

Section: Auditor Independence: a Global Overviewmentioning

confidence: 99%

Untitled

2020

AJBE

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In the past, the six units of BLRD have organized more than 50 annual international conferences on accounting, finance, management, marketing, law and economics. This annual international conference offers an opportunity for cross disciplinary presentations on all aspects of business, law and economics. This annual international conference offers an opportunity for cross disciplinary presentations on all aspects of business, law and economics.

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“…Moehrle (2016) has argued that warranting the Financial Accounting Standards Board (FASB) independence is so important. Kozloski, Meckfessel, Moehrle, and Williams (2016) have synthesized the literature about the SOX. Shaw and Terando's (2014) results have suggested that the effect of SOX on audit and audit-related fees is strong.…”

Section: Introductionmentioning

confidence: 99%

Literature Review on Audit Opinion

Jing-zhen¹,

Xin²

2017

JMAA

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To review the literature could always help us to find the limitation of past studies. This paper offers a literature review concerned with audit opinion from foreign studies to Chinese studies. Audit opinion directly reflects whether the financial statement is true and fair or not, which is the reason why audit is necessary and important.These archives could be divided into two parts, whose elements could influence the quality of audit opinion and how audit opinion impacts on companies and market. The stakeholders value audit opinion and they have different demands of audit opinion to meet their demand. For example, tax department needs the information of revenue and profit to collect tax, creditors need to know the exact number of assets to guarantee their loans, and investors prefer to learn the profitability of companies from financial statements. The article provides a holistic view of audit opinion to give other researchers an implication on which part of audit opinion needs to be studied further.

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Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the 2014 academic literature

Cited by 4 publications

References 40 publications

Analysis of the Problem of Revenue Recognition and Measurement of Mobile Game Enterprises Taking Tencent as an Example

Analysis of the Problem of Revenue Recognition and Measurement of Mobile Game Enterprises Taking Tencent as an Example

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Literature Review on Audit Opinion

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