Since 1998, the world's leading experts on accounting and regulation have convened in a series of workshops to explore emerging issues in their field, and to analyze the social and economic consequences. The workshops have covered a wide array of topics, including international standard setting,...

This study examines the impact of restatements on the labor market outcomes for corporate accountants. We use LinkedIn to identify a comprehensive sample of corporate accountants who work for firms that restated their financial statements between 2004 and 2014. Using a difference-in-differences...

We study whether accounting information quality (AIQ) is priced in the executive labor market. Focusing on externally hired CEO compensation at their initial appointment, we find a 7.38% pay premium for a one-standard deviation decline in AIQ measured in the years preceding the appointment. This...

In the last decade, many researchers have criticized university accounting education programs for focusing more on the teaching of technical accounting and not on emphasizing accounting skill development. The aim of this study is to identify the knowledge subjects, skills & attitude needed for a...