This paper examines whether a firm's degree of conservatism in financial reporting is associated with its voluntary non-financial corporate social responsibility (CSR) disclosures and the stock price reaction to such disclosures. Theoretical and empirical studies find that the amount of...

We have little knowledge about the prevalence of irreproducibility in the accounting literature. To narrow this gap, we conducted a survey among the participants of the 2019 JAR Conference on their perceptions of the frequency, causes and consequences of irreproducible research published in...

This paper reviews the literature on compliance with IFRS mandatory disclosure requirements for the post-2005 period. We adopt a structured literature review methodology and address three key questions: how is research on compliance with IFRS mandatory disclosure requirements developing; what is...

Relative to quantitative methods traditionally used in accounting and finance, textual analysis is substantially less precise. Thus, understanding the art is of equal importance to understanding the science. In this survey we describe the nuances of the method and, as users of textual analysis,...

With the recent growing development of open education resources has opened up new avenues for education, learning and research. The open educational resources are offered universally with or without fee in the shape of courses or educational content regardless of credit hours or award of any...

I examine the effect of International Financial Reporting Standards (IFRS) adoption on the accounting uniformity of financial statements for a sample of firms listed on Euronext. Using Taplin's (2004) uniformity index, I find that IFRS adoption enhances uniformity of financial statements of...

We gain unique insights into materiality judgments about accounting errors by examining SEC comment letter correspondence. We document that managers typically use multiple quantitative benchmarks in their materiality analyses, with earnings being the most common benchmark. In most of the cases...

This article examines the challenges faced by an Australian accounting academic, R. J. Chambers, in the 1950s, in breaking into the accounting research community; at that time almost entirely located in the United States and the United Kingdom. For academics outside the networks of accounting...

India is undergoing a rapid transformation. Recent events, including its currency demonetization, the rapid rollout of digital banking, and the introduction of a new nationwide goods and service tax (GST), are signs of the dramatic economic, social, and political changes taking place. This...

This study investigates how accountability type (process or outcome) and causal chain framing influence information search processes and decision-making quality. Drawing on the accountability literature and causal reasoning theory, we predict that process accountability stimulates information...