` Introduction to Accounting has already stood the test of time, and this new and improved Third Edition will ensure that it remains one of the best, if not the "best ever" introductory textbooks on accounting'- Michael Sherer, University of Essex. The fully revised and updated Third Edition of...

This study investigates publication profiles of 137 accounting and finance faculty promoted to professor at UK universities during 1992--2007. On average, nine papers in established academic journals, with 5 at the highest 3*/4* quality levels in a portfolio of 20 outputs are required for...

Post-financial crisis, audit committee (AC) reforms are proposed to improve the quality of financial reporting.<xref ref-type="fn" rid="FN0000">-super-†</xref><fn id="FN0000"><label>† </label>The editorial process for this paper was undertaken by Pauline Weetman, former ABR editor.</fn> This paper's empirical contribution is to investigate the extent to which ACs...

Global repercussions of the Enron scandal and particularly the enactment of the Sarbanes--Oxley Act (SOX) in the USA, resulted in significant changes in the UK regulatory regime for audit and corporate governance, including an increased role for audit committees and independent inspection of...

In the wake of the financial crisis, regulators intend to increase the responsibilities of audit committees (ACs), yet little is known about how ACs discharge their existing responsibilities and interact with auditors and management. This study investigates the involvement of the AC, the AC...

In contrast to most prior research in this area, which focuses on actual disclosures, this study uses a large-scale direct method to investigate the factors that a key preparer group believes influence intellectual capital (IC) disclosure decisions. IC disclosures are typically characterised by...