Numerous studies have been conducted over the last 40 years concerning accounting faculty research productivity that … have developed benchmarks for which accounting department administrators can evaluate the research productivity of … accounting faculty. Such benchmarks not only use quantity of publications, but also subjective qualitative measures such as the …

variables such as management accounting and control systems (MACS). Because an inadequate control of supplier relationships can …

Accounting is imperfect, leading to errors in financial reporting. This paper links accounting errors to firms … detect. Our findings highlight the imperfectness of accounting and shed light on accounting standard setting …

Research in human resource considerations in accounting firms is necessary to identify the factors that may create the … ideal atmosphere for members of accounting firms to function effectively and efficiently.The purpose of this manuscript is … cover this type of research as it describes the potential problems facing the accounting profession …

We examine the effect of interpretive accounting guidance on a direct and observable cost of financial reporting: audit … increase audit efficiency by reducing the need for auditors to continually deliberate complicated accounting issues across … interpretive accounting guidance is associated with higher audit fees. However, this effect is smallest for firms facing the …

have overcome standard-setters' practicality concerns about full accrual accounting for tax revenue and argues that FDTA …

Errors and bias are both inherent features of accounting. In theory, while errors discourage bias by lowering the value … relevance of accounting, they can also facilitate bias by providing camouflage. Consistent with theory, we find a hump … items in financial statements and exposure to complex accounting rules as alternative proxies for errors and to using the …

This paper introduces an architecture of fraud in accounting by explicating the nature of fraud in the accounting …