Two well-known mechanisms for enhancing managers' accountability are yardstick competition and internal monitoring. Yardstick competition puts managers in direct competition when firms make decisions for re-appointment (Tirole, 2006). Monitoring is used by firms to detect managers' rent-seeking...

The basics of financial accounting in the balance sheet and the accounting equation are revisited from the viewpoint of axiomatic set theory and predicate logic. The conceptual distinction between assets and claims on the assets are pointed out; next, it follows an application of the axioms of...

This article is intended to help us document the innovation, evolution and the adoption of a variety of relatively new management accounting techniques and practices in organisations. In doing so, the article first reviews the introduction of management accounting techniques of the past few...

Data analytics are an important part of the accounting profession and accountants are more and more in need of data analytics skills. There is a debate as to where should be the focus of analytics in accounting curriculum. Our paper introduces a road map for the integration of accounting data...

Natural language is a key form of communication in the capital markets. Textual analysis is the application of Natural Language Processing (NLP) to textual data for automated information extraction or measurement. We survey publications in top accounting journals and describe the trend and...

Purpose—This study explores the extent of earnings management (accruals and real activities) used by four profiles of very small French firms. Design/methodology/approach—The study uses a sample of 2,700 firm-year observations of bankrupt firms and 2,700 firm-year observations of...