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 …

changes in the value relevance of accounting information before and after the mandatory adoption of IFRS in Germany and the UK … simultaneous addition of accounting and macroeconomic variables in an extended model, which indicates a significant rise in the … accounting variables and share prices in common law countries like the UK. Nevertheless, the implications of our findings lie in …

' accounting information. We study companies' response to a one-month shortening of the statutory filing deadline and hypothesise … that companies using accounting to communicate financial information to outside capital providers will be timelier in … purposes. Our results indicate that companies producing accounting information for reporting to outside investors publish their …

This paper investigates the extent to which the timeliness of UK private companies' accounting information reflects … behaviour is largely driven by regulatory deadlines, companies conjectured to be producing accounting information for reporting …

, 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 …

scientific management practices (time study, variance analysis, etc.) reached a level in practice that many accounting historians …