(graduate students and accounting professionals) extensively engaged in information acquisitiveness, and often weighted the … latest cue most heavily in conducting a typical management accounting task (e.g. fraud detection, investment decision making …

This paper examines the association between conservatism and the value relevance of accounting information over the … 1975 through 2004 period. We measure conservatism using approaches developed in Penman and Zhang, The Accounting Review 77 …:237–264, (2002) and Beaver and Ryan, Journal of Accounting Research 38:127–148, (2000) and value relevance using (1) adjusted R2 from …

given to the GAAP-related accounting adjustments involved in EVA-type calculations …

misreporting accounting information. Further, in a quasi-natural experiment that uses shifts in import tariffs to identify …. Our findings are robust across alternate measures of misreporting including restatements and accounting irregularities as …

search processes and decision-making quality. Drawing on the accountability literature and causal reasoning theory, we … not spur a similar increase in decision quality. We conduct an eye-tracking experiment in which participants decide on the … implications of our findings for management accounting research and practice …

history' or the Cultural Theory of History has been reflected in, and impacted on, accounting history scholarship, and then … of accounting history scholarship, examining reflections of the Cultural theory of history in recent scholarship, by … history of cultural borrowing” (Edward Said, 1994), the same can be said of accounting history. It is not purported that the …

Politicians frequently intervene in the regulation of financial accounting. Evidence from the accounting literature … shows that regulatory capture by special interests helps explain these interventions. However, many accounting rules have … perception of these consequences varies with a politician's ideology. Therefore, if accounting rules produce those consequences …

Financial accounting standards require derivatives to be recognized at fair value with changes in value recognized … immediately in earnings. However, if specified criteria are met, firms may use an alternative accounting treatment, hedge … accounting, which is intended to better represent the underlying economics of firms' derivative use. Using FAS 161 disclosures, I …

misreporting accounting information. Further, in a quasi-natural experiment that uses shifts in import tariffs to identify …. Our findings are robust across alternate measures of misreporting including restatements and accounting irregularities as …