study, Moving Window Spectral (MWS) analysis, a frequency domain approach, is applied to accounting time series data for the … aggregate data on a firm-by-firm basis. In addition, our results outperform the results previously reported in the accounting … literature. This research provides insight into the properties of accounting time series data not possible from a strictly time …

Der Beitrag betrachtet Accounting als Instrument der Unternehmenskontrolle, welches Informationsasymmetrien zwischen … diskutiert, wie besseres Accounting die Finanzierungsbeschränkung von Unternehmen auflockert und in der Rechtsformwahl … Kapitalgesellschaften gegenüber Personenunternehmen begünstigt. In der Wachstumsforschung zeigt sich, dass Länder mit besseren Accounting …

Purpose – The purpose of this paper is to present the results of an analysis of 137 articles concerning accounting in … the People's Republic of China (PRC) published in 25 of the mainstream English language accounting journals from 1999 to … 2008. Design/methodology/approach – Within the tradition of bibliometric evaluation of literature in scholarly accounting …

Purpose – This paper builds on the Committee of Sponsoring Organizations (COSO) Report, which examined US Accounting … results. Practical implications – The study findings are of great practical relevance to accounting regulators and …

. This suite of papers provides evidence of the effectiveness of corporate governance in improving accounting quality. …

Purpose – The purpose of this paper is to examine accounting students' experience of compulsory group work. The paper … into accounting education. The paper provides the opportunity to trial research, reflect upon and change curricula …, delivery and assessment based on research findings. Originality/value – Student experiences in group work in accounting, while …

concerns individual, and fiscally relevant, accounts. Therefore, two accounting systems, one based on IFRS and one based on … accounting systems (IFRS and Italian Gaap) and tax reporting getting tighter as a consequence of last years tax reforms. JEL … introduction of IFRS for listed companies in 2005. In order to assess this link we will use the methodology developed by Lamb et al …

The paper seeks to extend the debate on the accounting as the social and institutional practice and to put it the … accounting itself). The paper shows that accounting is the social calculative practice which is interrelated with the governance … original insight into the development of accounting practices in less developed countries in the context of evolution of socio …