Our study informs the current debate around financial reporting framework choice by examining factors associated with whether large charities produce General Purpose Financial Statements (GPFS) or Special Purpose Financial Statements (SPFS). For those producing GPFS, we further examine whether...

The commentaries in this forum on Big Data confront one of our profession's most pressing challenges. How should we respond to Big Data? Big Data and business analytics now permeate almost all aspects of major companies' decision making and business strategies. A large U.S. company, for example,...