In this paper, we investigate whether the use of accounting conservatism in India decreases IPO underpricing, which is … implication of accounting conservatism for IPOs. Based on a regression analysis of 527 firms that went public through IPOs of "A … conservatism and under-pricing is robust to alternative measures of accounting conservatism, mean regressions, sample exclusions …

Purpose - The purpose of this paper is to review and critique the field of public sector accounting research. Many … and critique of public sector accounting articles published in the selected journals from 1992 to 2006. From this, a …/jurisdiction indicated that the majority of research was organisationally based. Finally, when the various functional types of accounting are …

concerned with accounting, law and economics of the firm. They show that Schumpeter considered understanding the firm, together … doors opened by Schumpeter indicate that money and accounting are fundamentally coupled as complementary institutions in …

and business strategy delves into interfirm governance choices. In our review, we focus on accounting and non-accounting … studies to assess how TCE has contributed and can further contribute to the understanding of accounting and control in … each stage, the importance of accounting and management control …

Although management accounting innovations such as Activity-Based Costing, the Balanced Scorecard and benchmarking have … management accounting systems (MAS) and others do not, is still underdeveloped. This paper contributes to the literature by …

demonstrates an AI-based tutor that has been recently developed in accounting to provide instruction about the accounting cycle …

Understanding accounting stakeholders', including customers', perceptions of accountant's job performance and … motivation is important to improving customer service, understanding the changing nature of accounting work, and, preparing … accountants for professional practice. Herein, we compare the perceptions of three highly experienced groups of accounting …

Management accounting scholars generally accept the proposition that our subject matter requires a multi … understanding within the management accounting research community about what constitutes deceptive research practices. We review the … accounting research. We develop a framework for analyzing the need for and potential consequences of using deception in …