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 …

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. …

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 …

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 …

This article discusses the significance of external auditor. Companies searching for financial and accounting talent to … join their senior executive teams often lure partners and other professional staff away from accounting firms that perform … accounting and financial transactions provide valuable experience. …

We examine 316 Public Company Accounting Oversight Board (PCAOB) inspection reports issued to smaller CPA firms (100 or …

The Public Company Accounting Oversight Board (PCAOB) has responsibility for monitoring public accounting firms that … public accounting firms.” A strategy for such inspections was developed that includes reporting deficiencies judged to be … inspections (during three years) of three accounting firms, along with the largest four firms, that are inspected each year. Also …