amongst the board of directors of an issuer for the purpose of overseeing the accounting and financial reporting processes of …

risk model. Overall, we believe that the results of academic research are consistent with the PCAOB staff's apparent … reconsideration of the auditor's risk-assessment process. We conclude with identification of future research topics and recognition of … barriers to performing research that is relevant to standard setters. …

-Saxon methodology. …

Purpose – The methodological debate relating to accounting research using actor-network theory (ANT) has primarily … research. Design/methodology/approach – The basis for exploring the opportunities and threats stemming from integration at the … approach. Originality/value – This paper exemplifies these issues with reference to management accounting research and …

The discussion outlines the ways in which crisis emasculates traditional methodology as used in economics by making the … core assumptions of this type of analysis (temporarily) untenable. Our critique of traditional methodology is limited to … extend to 'realist deficiencies' of the mainstream science. Rather, support for an instrumental-pragmatic methodology is …

The Financial Accounting Standards Board (the "FASB") presents a puzzle: How has this private standard setter managed … than political responsiveness. The FASB also set out a coherent theory of accounting, the "Conceptual Framework," to … seriously the accounting firms' need for auditable standards. Although detailed rules can distort the overall story told by a …

audit committee oversight of internal audit. We also suggest directions for future research. …

research directions. …