The article investigates the usefulness of the substitution of Net Value Added for Earnings in Equity Valuation. The empirical results provide evidence on the predictive power of net value added and the need for a better disclosure of its components

The routes to a macro social report are the social indicators movement, the refinements in national income accounting, and the increasing role of accounting in achieving economic development. This article examines each of these routes

This paper illustrates the derivation of a value added statement under price change models. Consideration of both value added reporting and accounting for inflation provide better measures of profit and changes in wealth

The paper extends the concept of fairness from fairness in presentation to the more progressive notions of fairness in distribution, fairness in disclosure to motivate calls for expanded disclosures, and information innovations

The production of accounting knowledge suffers from problems inherent in a contamination of the research process at the hands of academics and a distorted transformation of the accounting knowledge at the hands of the profession. Both problems are at the core of a crisis in the production and...

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...

This paper introduces an architecture of fraud in accounting by explicating the nature of fraud in the accounting environment, providing some theoretical explanations of the phenomenon from the field of criminology, and exploring some outcome situations arising from corporate fraud

The accounting profession is at a crossroad as a result of serious conflicts generated by its failure to properly situate itself as a true profession, its heavy reliance on credentialism, its role in the fragmentation of knowledge and services in the accounting firm, its tenuous positions in...

This paper explains the impact of corruption on the level of earnings opacity internationally. The results of a regression of measures of earnings opacity on corruption show a significant relationship between the level of corruption and the level of earnings opacity after controlling for...