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 …

fraud-related accounting and audit research. However, the scientific landscape of fraud literature has become increasingly … 260 fraud articles published in leading accounting and auditing journals between 1926 and 2019, our study provides a …

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 …

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 …

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 …