for recruitment and retention of accounting academics specifically, and business academics generally. … of the data, reported in this article, the authors identify and explore significant differences between accounting …

Previous research asserts that companies that choose accounting methods more familiar to investors reduce information … investment. This study examines the variation in accounting policies associated with institutional investment in Australian … Depositary Receipt listing and, incrementally, choice of accounting methods that conform to US Generally Accepted Accounting …

Using legitimacy theory this paper contrasts the values portrayed by public accounting firms via their recruitment …). It is argued that there is increasing incongruence between the value system of public accounting firms (that employ … accounting graduates) and society's value system that includes an expectation of accountants to act in the public interest. This …

reliability of the accounting estimates. Second, due to higher processing costs on disclosures relative to “recognised … that the market does process information in a complicated way. Investors discern the reliability of accounting estimates …