This paper investigates the allegations against auditors’ of going-concern audit reporting failures. In light of …

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 …

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 …

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 …

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 …

how disclosure mediums, accounting standards, information monitors and intermediaries shape the communication of …