We examine time-series variations in accounting conservatism in the Japanese market. Previous studies have found that … the Japanese market has low accounting conservatism. Over the last 30 years, however, the Japanese market has experienced … significant institutional changes. Thus, we examine whether accounting conservatism in the Japanese market varied over the period …

academic and practical relevance of accounting research …

An important application for financial accounting theory is in accounting standards, for which clarity of conceptual … accounting standards themselves. Moreover, this absence does not result simply from a failure to apply theory that is well … implications both for accounting theory with respect to recognition and measurement and for the application of that theory in …

for some countries, lack of accounting and legal infrastructure in some emerging countries, the structure of IASB itself …

management accounting, capable of improving both the accounting systems. In this paper I analyze the existing literature on … goodwill both in financial and management accounting and I find little interest in investigating the reciprocal connections. I …

In this paper, I argue that the current taxonomy of methodology in accounting research is conceptually inadequate …. Drawing from the social sciences, of which accounting is a part, I propose a classification scheme to address this problem … and encourage them to be open minded about the diverse methodologies for conducting and evaluating accounting research as …

Purpose – This paper aims to share experiences in teaching a Financial Accounting Principles course using a hybrid …,148 students taking the Financial Accounting Principles course, we compared the academic performance between PBL and non … non-PBL methods, how the various activities in the Financial Accounting Principles class had benefited them.Findings – The …

focus on two of accounting's key functions within organizations and markets, financial reporting and governance. In this … respect we find that accounting exhibited shortcomings in its structural foundation and in its application. Salient is its …. As such, accounting carried undesirable elements that interacted with other malicious market characteristics such as …

, particularly audit committee members, when their companies experience accounting restatements. Penalties from lawsuits and …