Recent corporate failure has challenged the credibility of the accounting profession, leading many stakeholders to … question the usefulness of financial reports for decision-making. This paper examines fluctuations in the accounting profession …’s authoritative influence over accounting standard setting and financial reporting. It focuses on the period following the collapse of …

Accounting Research System (NAARS). Each of these firms implemented an ESOP between January 1972 and December 1986. Market return …

not investigated the impact of natural calamities like flood and drought on accounting choices. This paper makes an … original contribution to the accounting literature by documenting evidence on the extent to which an act of nature, over which … management has little or no control, can influence accounting choices. …

accounting data. While prospect theory and considerable research indicate that decision makers are often risk averse (taking …

With the prevalence of international markets comes the need for universal accounting standards. The International … Accounting Standards Board has created a set of these standards, but unfortunately some skeptics have found that the obstacles of … of China, India, and Australia, it has been found that it is possible to have the same accounting standards among diverse …

In today’s world, leases appear far and wide; they are commonplace throughout the business and accounting frontiers …. Accounting for leases, however, is not so clear cut. Since there are various ways to account for leases, many companies pick and … all of its financial information.  Off-balance sheet financing is one of the hot topics in accounting for leases because …

There has been limited accounting history research in the areas of nonprofit organisations and women in a non …-business environment. This paper addresses these two gaps by considering accounting history in a large female-managed nonprofit … unknown about the struggle to develop appropriate accounting practices in the context of organisational culture and history …