players with cross-listing in the United States are analyzed. Thus, even with a unique set of high quality accounting …

The thesis is an exploratory study of the gap between accounting research and financial reporting practices. The … fundamental issue is that comprehensive accounting theories (CATs) have been largely disregarded in the formation of financial … reporting practices. To understand why this should be so, the thesis studies continuously contemporary accounting (COCOA), the …

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 …

nation, Egypt has witnessed several changes in its accounting system during last two decades. This case provides an analysis … of the Egyptian accounting system with emphasis on the development of the Egyptian Accounting Standards. In addition …, this case makes recommendations for the reformation of the Egyptian accounting system …

The aim of this study was to investigate the adoption status and the challenges of modern management accounting … not been adopted as only Total Quality Management, Customer Accounting, Throughput Accounting, and Backflush Accounting … management accounting techniques while some of them use some new techniques alongside. Empirical evidence from this study also …

The relevance of academic accounting research to practice has been frequently discussed in the accounting academy, yet … very little data has been put forth in these discussions. We create relevance of accounting research (ROAR) scores by … asking accounting professionals to read and evaluate the titles and abstracts of every article published in 12 leading …

Accounting profession is traditional profession and accounting rules and principles have been established and are the … innovations are not bypassing the accounting profession either. Challenges for the accounting profession are reflected in the need … accounting rules and principles. The aim of this paper is to analyze and systematize the key challenges that digitalization …

Purpose of the article: This study examines the comparative abilities of accrual-based and cash-based accounting … ascertaining, by means of available statistics, the comparative predictive abilities of accrual-based and cash-based accounting … strictly to the provisions of accounting standards so as to enhance reliability and decision-usefulness of financial …

resources are determined and constrained by the legal structure of society (Banner, 2011). The Financial Accounting Standards … provide guidance for developing accounting standards: “…the Statements [of Financial Accounting Concepts]…will guide the Board … in developing accounting and reporting standards by providing the Board with a common foundation …Concepts Statements …

’s position. Our study contributes to accounting, psychology, and writing and discourse theories with new evidence of the effects …