Chapter 1: Introduction to International AccountingChapter 2: Worldwide Accounting DiversityChapter 3: International Convergence of Financial ReportingChapter 4: International Financial Reporting Standards: Part IChapter 5: International Financial Reporting Standards: Part II Chapter 6: Comparative Accounting Chapter 7: Foreign Currency Transactions and Hedging Foreign Exchange Risk Chapter 8: Translation of Foreign Currency Financial Statements Chapter 9: Additional Financial Reporting IssuesChapter 10: Analysis of Foreign Financial StatementsChapter 11: International Taxation Chapter 12: International Transfer Pricing Chapter 13: Strategic Accounting Issues in Multinational Corporations Chapter 14: Comparative International Auditing and Corporate Governance Chapter 15: International Corporate Social Responsibility Reporting
Timothy S. Doupnik, University of South Carolina
Timothy S. Doupnik is a Distinguished Professor Emeritus of
Accounting at the University of South Carolina, where he joined the
faculty in 1982. He served as director of the School of Accounting
from 2003 until 2010, and then as Vice Provost for international
affairs until 2013. He has an undergraduate degree from California
State UniversityFullerton and received his masters and PhD from the
University of Illinois.
Professor Doupnik has published exclusively in the area of
international accounting in various academic journals,
including The Accounting Review; Accounting, Organizations, and
Society; Abacus; Journal of International Accounting Research;
Journal of Accounting Literature; International Journal of
Accounting; and Journal of International Business Studies.
Professor Doupnik is a past president of the International
Accounting Section of the American Accounting Association, and he
received the sections Outstanding International Accounting Educator
Award in 2008. He has taught or conducted research in international
accounting at universities in a number of countries around the
world, including Austria, Brazil, China, Dominican Republic,
Finland, Germany, and Mexico.
Hector B. Perera, Emeritus Professor
Hector Perera is an Emeritus Professor at Massey University, New
Zealand, where he taught and conducted research for 20 years. He
joined Macquarie University in Australia in 2007, and retired in
2012. He has an undergraduate degree from the University of Ceylon
(Peradeniya), Sri Lanka and a PhD from the University of Sydney,
Australia.
Professor Pereras research has dealt mainly with international
accounting issues and has been published in a number of scholarly
journals, including Journal of International Accounting Research;
Critical Perspectives on Accounting; Journal of Accounting
Literature; International Journal of Accounting; Advances in
International Accounting; Journal of International Financial
Management and Accounting; Abacus; Accounting and Business
Research; Accounting Historians Journal; Accounting, Auditing and
Accountability Journal; Journal of Contemporary Asia; British
Accounting Review; Accounting EducationAn International Journal;
Australian Accounting Review; International Journal of Management
Education; Emerald Emerging Markets Case Studies; and Pacific
Accounting Review. In an article appearing in a 1999 issue of the
International Journal of Accounting, he was ranked fourth equal in
authorship of international accounting research in U.S. journals
over the period 19801996.
Professor Perera served as chair of the International Relations
Committee of the American Accounting Associations International
Accounting Section in 2003 and 2004. He was an associate editor for
the Journal of International Accounting Research and was on the
editorial boards of Accounting Horizons, Qualitative Research in
Accounting and Management, and Pacific Accounting Review.
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