accounting environment, lack of executive capacity, the unsatisfactory performance of the Public accounts committee (PAC) and …, bestirring the PAC to be alive to its responsibilities and improving the accounting environment …

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

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

outputs would have received the highest grades, especially in accounting where outputs from journals such as Critical … Perspectives on Accounting, which are highly rated in the ABS Guide, appear to have been downgraded by the RAE panel. The alleged … bias against accounting in the ABS Guide rests on a particular interpretation of citation impact factors for journals, and …

International Accounting Standards Board [IASB] issued an exposure draft [ED] for a new conceptual framework [CF] of financial … stated objectives of the CF. This arises from failures to create a CF that is the overarching authority for accounting … standards, to coherently integrate the CF with auditing standards, and to put bounds on estimation uncertainty associated with …

auditors who will allow questionable accounting practices, as evidenced by opportunistic changes in accounting estimates … of discretionary income-increasing changes in accounting estimates (DICE) following auditor switches. We further find … opportunistic accounting that meets management's reporting objectives …

Research in human resource considerations in accounting firms is necessary to identify the factors that may create the … ideal atmosphere for members of accounting firms to function effectively and efficiently.The purpose of this manuscript is … cover this type of research as it describes the potential problems facing the accounting profession …

We examine the effect of interpretive accounting guidance on a direct and observable cost of financial reporting: audit … increase audit efficiency by reducing the need for auditors to continually deliberate complicated accounting issues across … interpretive accounting guidance is associated with higher audit fees. However, this effect is smallest for firms facing the …

This paper introduces an architecture of fraud in accounting by explicating the nature of fraud in the accounting …

Auditing standards and anecdotal evidence suggest that accounting personnel's lack of financial reporting competencies … can increase audit risk. This study draws on human capital theory to measure the quality of accounting personnel based on … their education level and obtains evidence of how the quality of accounting personnel affects audit risk through examining …