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 …

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

Accountability has its roots in accounting as both words' etymology traces to the Latin word “accomptare” (to account …). Financial accounting, as the field came to be known, has at its heart the rendering of an account of the financial affairs of an … third parties for accountants and accounting standards to be involved in a broader range of reporting such as environmental …

business organizations in Kosovo with the International Financial Reporting Standards and Kosovo Accounting Standards as …

Especially important aspect of national accounting regulation harmonization on the international and regional level … accounting profession in Serbia, especially in the context of educational regulation globalization and harmonization. For these …

accounting. That is, we expect that in addition to any insurance role, there is at least one component of an auditor's assurance … role that is valued for the mitigation of aggressive accounting. Our results support this prediction using two audit … qualifications provides further evidence of auditor reputation playing a mitigating role on the effect of aggressive accounting on …