There is currently considerable interest in the topic of internal audit and its contribution to exact management of any …

validity test on accounting research. If the economic magnitude of the study's proxy for quality on firm value is “too large …

There is a significant body of literature on management accounting systems and their roles in organizations, based on a … management accounting (Atkinson et al., 1997), yet little is known regarding the practice of management accounting (change) in … terms) of management accounting systems in several Romanian companies. Data for this study were collected between 2005 and …

(IAF hereafter) — provide guidance to accounting managers making decisions involving uncertainty. We examine the joint … effect of these two factors, manipulated at two levels (strong, weak), in an experiment in which accounting professionals …

This paper examines the association between conservatism and the value relevance of accounting information over the … 1975 through 2004 period. We measure conservatism using approaches developed in Penman and Zhang, The Accounting Review 77 …:237–264, (2002) and Beaver and Ryan, Journal of Accounting Research 38:127–148, (2000) and value relevance using (1) adjusted R2 from …

as the accounting method choice and takeover premiums are jointly determined. As Australia has never permitted a choice … relationship between goodwill accounting and takeover premiums without concerns regarding endogeneity. Our results show that … relationship between takeover premiums and goodwill post- IFRS only exists for bidding firms that have a CEO accounting based …

situation characterising the performance of the Romania-based accounting academic. Several data sources and the impact of … metaphors describing the current state of the art of research and publication by Romania-based authors in accounting. A … continual circle of short-termism in scholarly accounting activities in Romania …

This paper presents a research strategic analysis of 43 doctoral dissertations in management accounting published in …