’s position. Our study contributes to accounting, psychology, and writing and discourse theories with new evidence of the effects …

, are associated with the propensity to engage in earnings management through accounting choices or operational decisions in … manipulation by accounting choices and operational decisions, we investigate if firms that manage earnings through discretionary … practices, among other requirements, and auditing by one of the Big Four firms reduce earnings management by accounting choices …

This commentary provides an analysis of past and present dimensions of accounting, auditing and corporate governance … accounting and auditing. Until corporate boards are truly independent of corporate management and are knowledgeable enough to act … as effective shareholder advocates, changes in accounting and auditing will be of limited impact. The commentary hopes to …

This commentary provides an analysis of past and present dimensions of accounting, auditing and corporate governance … accounting and auditing. Until corporate boards are truly independent of corporate management and are knowledgeable enough to act … as effective shareholder advocates, changes in accounting and auditing will be of limited impact. The commentary hopes to …

, particularly audit committee members, when their companies experience accounting restatements. Penalties from lawsuits and …

trajectories within the critical accounting research project. Recognizing that the boundaries surrounding critical research are … theoretical bricolage in the production of critical accounting inquiries is underlined. Importantly, the studies that I review …

Accounting conservatism has been recognized as a reporting strategy that benefits shareholders and financial statement … users. We hypothesize that managers in general are likely to sacrifice the benefit associated with accounting conservatism …, proxied by analysts' consensus forecasts, and accounting conservatism, defined in terms of conditional conservatism (Basu …