London School of Economics and Political Science (LSE) were instrumental in the development of British accounting thought in … accounting profession and academia to the point where, in the early 1970s, half of all full-time accounting professors in the … address issues of accounting education, measurements, and theory, and they are accompanied by editorial comments that put the …

, yet little is known about the role of the accounting profession in preparing and validating the financial statements of … employing a larger accounting firm. Given the dwindling number of private companies opting for audits, our findings contribute … to debates on the role of the accounting profession in enhancing private company financial reporting quality …

construct of sample of firm-pairs in which each observation consists of two firms in the same industry-year. Accounting … comparability and average earnings quality in firm-pairs. Based on abnormal accruals, I find that firm-pairs with lower accounting …

The aim of this study was to investigate two aspects of accounting information that may be inherently related: income … accounting information: i) there is a relationship between income smoothing and conditional conservatism (i.e., accounting … insight into economic losses that are contained in accounting results …