accounting research questions that may be appropriately addressed by markets-based research. and the characteristics of the … governmental setting which might cause differences from corporate accounting research. A new data source for government bond prices … and a methodology not previously used in accounting research are offered as fruitful avenues for future research …

This article comments on the Accounting and Auditing Law of the Republic of Georgia.The Georgian law “On Accounting and … became effective in January 1, 2013. The law includes 17 Articles on a wide range of accounting and auditing topics …

(PAIB) within the context of global frameworks and the future of Accounting in Business. Models by International Federation … in business strategy as their counterparts in other parts of the world. Professional accounting institutes and their …

This study investigates whether the provision of non-audit services (NAS) is associated with accounting quality and … whether political connection moderates the relationship between the NAS and accounting quality. The sample includes 2,245 firm … accounting quality. We find that provision of high NAS leads to low accounting quality, exhibited by high discretionary accruals …

associated with defective accounting information. Despite the economic importance of private firms, relatively little is known … members is positively associated with accuracy of accounting information, though our primary measure of directors' financial …

accounting, management accounting, tax accounting, or corporate finance as their major field of study, to seek a first job in one … and tax accounting as well as finance. Our results indicate stronger differences in personality traits within a certain … subfield (e.g., tax accounting) and between subfields (e.g., financial accounting compared to all other subfields) than between …