Accounting, 23
Financial Accounting Standards Board (FASB) (see Financial Accounting Standards Board (FASB))
fraud, 158
payroll (see Payroll accounting)
techniques, 77
Accounting and Auditing Enforcement Releases (AAERs), 84
Accounting Principles Board (APB), 38
Accruing pension, concept of, 37, 38
Adverse selection, 76, 77
Agency
costs, 7, 76, 77
relationship, 76
Agency theory, 6, 71â77, 87
alternative approach to, 92
Agents, 6, 7, 76, 77, 87, 102, 165, 170, 172
Aggressive accounting, 165
Amazon, 105
American Federation of Labor-Congress of Industrial Organizations (AFL-CIO), 19
American Insurance Group (AIG), 69, 103, 159
Antidilutive, 165
APB Opinion 25, 156
Apple Computer, 5, 15
Assets, 17, 32, 38, 39, 144, 165
Balance sheets, 17, ...
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