The sociological strand of auditing research has pointed to some difficulties of the American Accounting Association's (AAA) (and mainstream) definition asserting that auditing is about 'objectively obtaining and evaluating evidence regarding assertions about economic actions' (AAA, The...

The question in this paper is whether the inclusion of intangibles is meaningful in a credit decision context. To examine this issue we conducted an experiment with forty loan officers. The loan officers were presented with a situation of a company that required a credit of 5 million Swedish...

This paper reviews the reactions of the French accounting profession and academia following the collapse of both Enron and Andersen. It considers policy statements and declarations on the part of the accounting profession, legislative changes, the general impact on university accounting...

Past accounting research contains an extensive range of disclosure and determinants studies. But these studies have one major methodological drawback: the disclosure analysis is often restricted to determination of the disclosure index, that is, the sum of disclosed items, weighted or...

Based on a questionnaire sent to European institutions, the objective of this study is to determine how international accounting is taught in Europe. The results focus on the number of courses, the topics covered and the textbooks recommended. An agglomerative hierarchical clustering technique...

Robert J. Bricker and Gary J. Previts (eds) (Foreword by Eugene Glem), Studies in the Development of Accounting Thought, Volume 5 Oxford: JAI (Elsevier Science), 2002, $85.00, e85.00, 223pp. ISBN: 0-7623-0834-6

The present qualitative study explores what eleven Swedish organizations have systematically worked at to increase the understanding of the importance of intangibles as performance drivers. The present analysis is accomplished using a combination of evolutionary theory, knowledge-based theory...

The implementation of the intellectual capital (IC) concept at firm level introduces a new vocabulary to the existing language set. Firms are attempting to make sense of the concept and, in the process, operationalize it in terms of specific management tools. This paper provides a comparative...