, for the first time for that era, the double entry accounting method. This was a turning point in the history of accounting …Both as researchers and as ordinary people, we often go too easily over the history of human knowledge. Science … Luca Paciolo is one of the most commented authors in the history of mankind, some assessing the number of scientists and …

of China, India, and Australia, it has been found that it is possible to have the same accounting standards among diverse …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 …

firms in India. The study used HC disclosure attributes as a tool to the contents of the annual reports for the year 2003 …

The goal of the emancipatory accounting project is to explore ways by which accounting can make social values a … fundamental part of the accounting process. Critical accounting scholars are challenged to discover ways that facilitate a broader … goals, this paper examines an intervention as an exploratory attempt to move emancipatory accounting out of the confines of …

I explore the effect of accounting complexity on misreporting using a setting of revenue restatements. I measure …

’s authoritative influence over accounting standard setting and financial reporting. It focuses on the period following the collapse of …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 …

descriptive study examines the accounting component of U.S. E.M.B.A. programs. Based on a national survey of E.M.B.A. programs …, the primary results are: (1) accounting is an important component of the E.M.B.A., generally comprising over 10 percent of … the curriculum; (2) accounting material is most often delivered through class discussion, case analysis and lecture, (3 …

first two years of the new century resulted in a new structure for the oversight of public accounting firms. The Public … Company Accounting Oversight Board (PCAOB) was established with the passage of the Sarbanes-Oxley Act of 2002. This Board was … given the authority to inspect all public accounting firms who provide audits to publicly-owned companies reporting to the …