We show that the information on derivatives usage and securitization activities of U.S. banks as disclosed in their pre-crisis 10-K filings predicts their systemic equity risk during the financial crisis. Investors predominantly exited stocks of banks that had previously disclosed a more...

Die Konvergenz des internen und externen Rechnungswesens wird seit fast zwei Jahrzehnten intensiv in der Fachliteratur diskutiert. Im Rahmen einer systematischen Aufarbeitung der einschlägigen Diskussionsbeiträge zeichnet Rouven Trapp die Entwicklungslinien der Konvergenzdiskussion nach und...

This study uses a resilience perspective to examine the opportunities and challenges that management accountants may experience when they are given a role as a business partner in risk management. Drawing on insights from an in-depth case study in a large European bank, our study sheds light on...

In this commentary, I offer several observations for managing a successful and satisfying academic accounting career. First, I encourage readers to appreciate two key realities of the academic accounting labor market: the rewards derived from research and the massive shortage of accounting...

The article focuses on financial statement fraud based on cases wherein the U.S. Securities and Exchange Commission sanctioned auditors for their association with fraudulent financial statements. All of the cases involved public companies, most of which engaged ill fraudulent financial...