The aim of this paper was to present the history of accounting thought in Africa with particular focus on Igbo land. The study is carried out via desk research. Secondary sources from journals, textbooks, internet sources and oral accounts have been adopted. The study reveals that Igbo people...

Raymond John Chambers was born just over a century ago on 16 November 1917. It is more than fifty years since his first classic, Accounting, Evaluation and Economic Behavior, was published, more than forty since Securities and Obscurities: Reform of the Law of Company Accounts (republished in...

Interest in this topic followed examination of new data discussing several antecedent proposals for establishing an international academic accounting association in the period 1966–1983, culminating in the 1984 formation of the International Association for Accounting Education and Research...

This paper provides a review of research on financial derivatives, with an emphasis on and comprehensive coverage of research published in 15 top accounting journals from 1996-2017. We begin with some brief institutional details about derivatives and then summarize studies explaining when and...

Existing research on opinion shopping focuses primarily on managers' attempts to switch auditors in order to avoid the receipt of an unfavorable audit opinion. We extend this literature by examining whether managers successfully shop for auditors who will allow questionable accounting practices,...

There is a dearth of evidence regarding the potential costs incurred by small private companies that opt to publish only an unaudited abbreviated balance sheet. This paper provides new evidence regarding whether UK companies that publish reduced balance sheet information in micro-entity annual...

It has been shown that protecting and serving the public interest in public accounting is a myth. It has also recently been demonstrated that protecting and serving the public interest by the Securities and Exchange Commission is not the primary, or even secondary, mission of the SEC. Finally,...

Numerous studies have been conducted over the last 40 years concerning accounting faculty research productivity that have developed benchmarks for which accounting department administrators can evaluate the research productivity of accounting faculty. Such benchmarks not only use quantity of...

Accounting is imperfect, leading to errors in financial reporting. This paper links accounting errors to firms' incentives to bias reported earnings. We hypothesize that while errors discourage reporting bias by lowering earnings' value relevance, they also incentivize bias by providing...