Advances in Accounting Behavioral Research promotes research across all areas of accounting, incorporating theory from, and contributing knowledge to, the fields of applied psychology, sociology, management science, ethics and economics. Focusing on research that examines both individual and...

Advances in Accounting Behavioral Research promotes research across all areas of accounting, incorporating theory from, and contributing knowledge to, the fields of applied psychology, sociology, management science, ethics and economics. Focusing on research that examines both individual and...

This essay was a Keynote Address at the Third International Conference of the Journal of International Accounting Research in São Paulo Brazil. It addresses the question of why the volume and quality of international accounting research have grown rapidly in recent years. It begins by asking...

The thesis is an exploratory study of the gap between accounting research and financial reporting practices. The fundamental issue is that comprehensive accounting theories (CATs) have been largely disregarded in the formation of financial reporting practices. To understand why this should be...

Over the last decade, there has been much empirical research on Chinese accounting conservatism. This research started with Ball, Robin and Wu (2000) that was one of the first papers to apply modern research methods to Chinese data. In this paper, I survey the early research on conservatism to...