Purpose: The purpose of this paper is to study the effects of financial accounting standards on the economic decisions of managers. The primary research question addressed in the paper is whether the hedging behavior of corporate treasurers in France has been affected by the issuance of...

The book is a revision of prior version that was intended as a text for teaching accounting students about ethics, as well as a book about ethics for professional accountants. As such, the current book serves a useful purpose. Educating accounting students and practicing professionals is an...

The purpose of this paper is to discuss the concept of measurement in financial accounting, starting with an examination of the approach to measurement taken by the International Accounting Standards Board (IASB), followed by a summary of the general theory of measurement employed in the natural...

Similar to other professional groups, the accounting profession has asserted that it serves the ‘public interest' (Anderson-Gough, et al. 2002; Robson et al., 1994). However, the definition of exactly what constitutes the ‘public interest' has been subject to considerable debate and there is no...

The purpose of this article is to discuss how action research might be utilized to enhance sustainability in organizational settings. While it has been argued that active engagement by researchers in implementing organizational change risks organizational capture, action research is a...

The previous auditing literature has examined how audit engagement challenges have been resolved through auditor/auditee negotiation. This paper extends the prior literature by examining audit engagement challenges arising during governmental tax compliance audits involving regulated wineries in...

In a previous research article, we studied the relationship between aggregate Corporate Social Responsibility (CSR) ratings issued by the European rating agency, Vigeo, and accounting and stock market performance of a sample of European companies. Because the Vigeo CSR ratings are the sum of...

Accounting is acknowledged to be a complex form of socio-economic activity whose historical evolution is co-extensive with that of human civilization. Indeed, it is argued that the rise of capitalism and the current hegemony of global capital would not have been possible without the existence of...

In this paper, we use the investment fraud of Bernard Madoff to inquire into the production of trust in the context of financial markets. Drawing upon empirical data related to U.S. individual investors (interviews and letters) as well as documentary material, we investigate the mechanisms...