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This paper presents rankings of accounting journals disaggregated by topical area (AIS, audit, financial, managerial …
Persistent link: https://www.econbiz.de/10012967930
The relevance of academic accounting research to practice has been frequently discussed in the accounting academy, yet … very little data has been put forth in these discussions. We create relevance of accounting research (ROAR) scores by … asking accounting professionals to read and evaluate the titles and abstracts of every article published in 12 leading …
Persistent link: https://www.econbiz.de/10013250103
external financial reporting (accounting risk). Consistent with the knowledge spillover argument, our results indicate that … prior to SOX, outsourcing internal audit work to the external auditor is associated with lower accounting risk as compared … associated with a 23 percent reduction in accounting risk relative to firms that kept the IAF in-house …
Persistent link: https://www.econbiz.de/10012707391
The Financial Accounting Standards Board (FASB) and International Accounting Standards Board (IASB), in their joint …
Persistent link: https://www.econbiz.de/10012751512
We characterize the operating-activities section of the indirect-approach statement of cash flows as backwards because it presents reconciling adjustments in a way that is opposite from the intuitively appealing, future-oriented, Conceptual Framework definitions of assets, liabilities and the...
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