Despite the relevance of fair value accounting to the financial statements, it was not adopted by standard setting bodies until recently. This paper investigates the evolution of fair value accounting in the USA and shows that several factors, such as accounting standard setting bodies,...

Shifting the process of tax preparation overseas to India and other countries has become more popular in recent years for many reasons including cheaper labour, reduction of seasonal labour needs, and the ability to have services performed around the clock due to time zone differences....

The purpose of this paper is to investigate the implications of an adoption of IFRS in the USA on companies' earnings and on stock prices. This paper reviews literature on previous accounting changes in the USA and their impacts on stock price, 20-F reconciliations that show higher income under...

The purpose of the research is to examine the effect of the two different teaching approaches in the first accounting course on student performance in a subsequent finance course. The study compares 128 accounting and finance students who took introductory financial accounting by either a user...

Purpose: This paper reviews and synthesizes the extensive literature that investigates turnover in public accounting firms. Design/methodology/approach: This paper initially identifies turnover studies by searching two commonly used business databases, ABI and Business Source. Subsequently,...

The purpose of this study is to examine the three-way interaction of gender, media presentation, and concern with the correct use of words in affecting student performance in accounting. Prior research is presented to support an expectation that verbal cues and descriptions are more important to...