Showing 1 - 10 of 20,552
published in the CCA French review between 1995 and 2004. Citation and co-citation techniques are used to draw a knowledge … structure of the accounting research. …
Persistent link: https://www.econbiz.de/10010706720
In this bibliometric analysis, the study explores the evolution of internal auditing and its transformation from a basic financial oversight function to a critical entity that manages various aspects of organizational culture, IT challenges, risk management and more. The study emphasizes the...
Persistent link: https://www.econbiz.de/10014535292
Drawing on qualitative field studies, this literature review synthesizes research on the formation of professional identities, from the pre-exposure phase of recruitment, up the hierarchy to staff-, manager- and partner-level work at auditing firms, to the level of those who leave professional...
Persistent link: https://www.econbiz.de/10014361404
This paper investigates the allegations against auditors’ of going-concern audit reporting failures. In light of …
Persistent link: https://www.econbiz.de/10014361522
This paper presents rankings of accounting journals disaggregated by topical area (AIS, audit, financial, managerial … which journals publish the most-cited work. For all other areas, including AIS, audit, managerial, tax, and other topics …
Persistent link: https://www.econbiz.de/10012967930
PurposeThis paper provides a structured literature review of blockchain in accounting. We identify current trends … in blockchain for accounting.FindingsBlockchain is not yet a mainstream accounting topic, and most of the current …. While blockchain will likely be disruptive to accounting and auditing, there will still be a need for these roles. With the …
Persistent link: https://www.econbiz.de/10013308403
US positivistic accounting research is increasingly perceived as having come to be the point of reference for …, we present the survey results retrieved from 293 doctoral students in accounting in 2009, a period of transition in which … academic journals. We find that at that time there was diversity with regard to both the set of accounting journals considered …
Persistent link: https://www.econbiz.de/10011814771
topical area commonly published in accounting journals (AIS, audit, financial, managerial, and tax). In addition, we provide …This paper ranks individual accounting researchers based on their research productivity in the most recent 6, 12, and … individual faculty research rankings for each research methodology commonly used by accounting researchers (analytical, archival …
Persistent link: https://www.econbiz.de/10013133555
how disclosure mediums, accounting standards, information monitors and intermediaries shape the communication of …
Persistent link: https://www.econbiz.de/10012823828
This paper provides a wide-ranging and up-to-date (1997-2016) review of the archival empirical risk-reporting literature. The reviewed papers are classified into two principal themes: the incentives for and/or informativeness of risk reporting. Our review demonstrates areas of significant...
Persistent link: https://www.econbiz.de/10012915677