to work collaboratively with accounting academics who are new to the higher education sector, and focuses on developing …

around 1900, some British universities began to offer degrees in commerce, including accounting. These degrees were …

Considerable research in accounting focuses on the role of accruals in capital market valuation and in contracting. The … provide managers with a means of managing reportedearnings, previous research also documents evidence of opportunistic accrual … management. Opportunistic accruals are estimated using discretionary-accrual models that seek to separate earnings into …

This paper applies generational accounting to assess the impact of current fiscal policies on the growth-adjusted net …

Using a set of 18 accounting journals and a sub-set of top five journals from 1991 to 2002, we rank the research … productivity in accounting for a total of 119 Asia-Pacific universities. For the whole sampling period, the top five universities …–2002. When compared with other North American universities, the accounting productivity of the top 20 Asia-Pacific institutions …

, suggesting that the structure-performance hypothesis is applicable to the post-Andersen accounting industry and that the “Final … Four” accounting firms may have exercised market power in this environment. The paper concludes with a discussion of the …

the ways in which accounting is combined with other forms of organisational knowledge in talk. …

characteristics. These unique characteristics have implications for accounting theory and practice. …