This paper ranks individual accounting researchers based on their research productivity in the most recent 6, 12, and 20 years. We extend prior individual faculty rankings by providing separate individual faculty research rankings for each topical area commonly published in accounting journals...

Managing tax risk is one of the greatest challenges for tax departments around the world (creating the opportunities to build relationships with revenue services), starting with the verification audit through to the resolution of tax controversies. A recent survey supports this contention. Key...

The primary argument of this paper is, namely, that the International Accounting Standards Board (IASB), is in need of an enforcement mechanism. In drawing attention to this argument, the paper not only proposes considerations which are to be taken into account if such a mechanism is to be...

Not surprisingly, the recent accounting scandals look different when viewed from the perspectives of the political/regulatory process and of the market for corporate governance and financial reporting. We do not have the opportunity to observe a world in which either market or...

The introduction of the ASX guidelines and the subsequent introduction of the Listing Rule 12.70 resulted in mandatory audit committees for the top 500 ASX listed companies effective from 1 January 2003. Non-top 500 firms, therefore, do not have to have audit committees as they are not subject...

The purpose of this study is to investigate the difference in the CSR perceived by the actors in the Indonesia economy represented by managers working in state-owned companies (BUMN) and non state-owned companies. The unit of analysis in this study is Indonesian managers. The population of this...

The objectives of this study is to investigate whether business environment, business strategy, formalization, decentralization, reliance on combination of belief & boundary system, reliance on combination of diagnostic & interactive control system, reliance on interactive control system...

In recent years, Private Clinics as well as State Hospitals (Healthcare Units) in Greece have been forced to find a method in order to arrive at their operational costs. The method Healthcare Units have selected is that of direct costing. The present article attempts to present the operational...

A series of multi-group assessments of the structural model produced evidence that collusion was perceived as being the highest risk factor of all. The results for the 122 non-auditor respondents, drawn from the justice institutions, indicated that the direct links from opportunity (for fraud),...

Since the 1990's there have been several proposals worldwide concerning environmental reporting, but few of them are related to environmental reporting through financial statements. Nowadays there is still a need for a proposal that encompasses key environmental concepts, underlying principles,...