changes in the value relevance of accounting information before and after the mandatory adoption of IFRS in Germany and the UK … simultaneous addition of accounting and macroeconomic variables in an extended model, which indicates a significant rise in the … accounting variables and share prices in common law countries like the UK. Nevertheless, the implications of our findings lie in …

London School of Economics and Political Science (LSE) were instrumental in the development of British accounting thought in … accounting profession and academia to the point where, in the early 1970s, half of all full-time accounting professors in the … address issues of accounting education, measurements, and theory, and they are accompanied by editorial comments that put the …

, yet little is known about the role of the accounting profession in preparing and validating the financial statements of … employing a larger accounting firm. Given the dwindling number of private companies opting for audits, our findings contribute … to debates on the role of the accounting profession in enhancing private company financial reporting quality …

scientific management practices (time study, variance analysis, etc.) reached a level in practice that many accounting historians …

accountability systems. The debate about the relevance of accounting-based reform in the caring professions is not new, but little … research has been conduct in the field of social work. Accounting, in such endeavour, risks to be often, and erroneously …, equated to accountability and control. In social services the use of accounting measure may over-simplify their inner …

financial reports globally and to follow best practices from the private sector. The implementation of new or revised accounting … performance of University and Teaching Hospitals Foundation Trusts, considering both financial and management accounting … performance changes after IFRS 15 implementation, specifically in terms of accounting effects. This exploration paves the way for …

This paper examines economic consequences of a 2006 Securities and Exchange Commission regulation that mandated public …