In recent years there has been increasing recognition of the marked national differences in approaches to accounting. What is less clearly appreciated is how accounting historiography is also fragmented into different national traditions, with diverse patterns and frameworks for reconstructing...

We use a large pictorial sample of Chinese financial analysts to test the association between facial width-to-height ratio (fWHR) and performance in men. Financial analysts offer an ideal setting for our investigation because we can objectively track individual analysts' behaviors and...

Small and medium enterprises, or referred to herein as “SME,” may face possible extinction when falling behind the fierce competition in the marketplaces. Undoubtedly, SMEs business viability is the big question mark. Given the limited current capabilities, SMEs may face substantial hurdles...

In the field of finance and accounting, ratio analyses have become the preliminary concentration prior to progressing to any advanced discussion. The same is true for numerous studies on quality of employees. It may be relatively safe to say that the true connections between the two, if any, may...

The subject matter of this paper is the analysis and evaluation of the business and financial performance of the Kier Group Plc over the three year period 2012–2014. The company is analysed against the comparator undertaking Balfour Beatty Plc and the average numbers of the UK and...

The first English translation of some of Schumpeter's (1926) pages of the quot;Theory of Economic Developmentquot; is presented. These neglected pages are remarkable because they significantly add to Schumpeter's masterpiece on a number of issues concerned with accounting, law and economics of...

Blockchain, the technology behind digital currency, is a decentralized, distributed ledger that records transactions in digital assets. By authenticating and recording immutable transactions, decentralized blockchains perform the same function as many intermediaries in our society that establish...

We examine the influence of common ownership on commonalities in the information environment. Specifically, we study commonalities in financial statements and in the actions of key agents such as financial analysts and firm managers who contribute and respond to the information environment....

Our study reports evidence on the dynamic effects of client switches on auditor reputations and fee premia. Offices of large accounting firms that lose (gain) major industry clients experience a reputation shock leading to more same-industry client losses (gains) over the next two years. There...

We investigate the association between the media coverage of firms' CEO pay packages and subsequent shareholder voting on say-on-pay resolutions, and find that negative media coverage is able to predict shareholder discontent over say on pay. When we divide media coverage into coverage in the...