This paper is conducted for reviewing topics and methodologies employed in accounting publications. Data were collected … 2012 to 2016. The result found that interested topics in accounting are financial statements, financial information and … capital market, managerial accounting. The objects of publications are mainly from listed firms in Vietnam Stock Exchange. The …

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 … standards, to coherently integrate the CF with auditing standards, and to put bounds on estimation uncertainty associated with …

capital requirement should be calculated but, during these deliberations, accounting perspectives on control and reporting … Operational Risk Capital. It then discusses some of the practical issues of implementation, highlighting areas where an accounting …

We examine whether higher accounting comparability between public and private firms facilitates the valuation of … the financial reporting of private firms that follow the same accounting standards as public firms has higher value … standard show a decrease in the value relevance of their reporting. These findings are consistent with higher accounting …

resources are determined and constrained by the legal structure of society (Banner, 2011). The Financial Accounting Standards … provide guidance for developing accounting standards: “…the Statements [of Financial Accounting Concepts]…will guide the Board … in developing accounting and reporting standards by providing the Board with a common foundation …Concepts Statements …

disclosures are associated with the degree of accounting conservatism. Therefore, stakeholders should consider a firm's financial …

We have little knowledge about the prevalence of irreproducibility in the accounting literature. To narrow this gap, we … consequences of irreproducible research published in accounting journals. A majority of respondents believe that irreproducibility … the work of others would enhance reproducibility. The views of accounting researchers are remarkably similar to those …