Auditing (accounting) researchers have published over 24,000 (75,000) academic articles (Google Scholar September 2016 …) using a variety of research methods since 1970. Yet accounting and auditing standard setters and regulators have frequently … decisions. For society to benefit from the large research investment in accounting and auditing, the knowledge gained from that …

based upon financial covenants. In this context, accounting methods of recognition and measurement of pension obligations … comprehensive overview of pension management and regulation, this article aims to analyse the ongoing debate on accounting for … pension obligations with a specific attention to the harmonization of European Public Sector Accounting Standards (EPSAS …

harmonisation and convergence of accounting standards between private and public sectors. In this context, our article provides a … international institutions, including the World Bank, the European Commission and the International Public Sector Accounting … management. Drawing upon this model, we further develop policy recommendations for accounting and prudential regulations …

This paper presents evidence that macroeconomic accounting models helped to anticipate the credit crisis and economic … pedigree of the accounting approach as an alternative to neo-classical economics, and the post-war rise and decline of flow …-of-funds models in policy use. The paper includes contemporary case studies of both types of models, and considers why the accounting …

Barthelme et al. (2018) examine the real effects of pension accounting regulation and provide evidence consistent with …