The financial crisis that erupted in late 2007 has resurfaced debates about the role of accounting and external … risks. The debate has largely focused on the role of fair value accounting, securitization and special purpose entities, off … accounting system that may help provide early warnings of and help mitigate potential systemic risks and others that may mask and …

This essay is based on a presentation at the American Accounting Association Strategy Retreat in May 2011 on the … assertion ‘‘Accounting research as of 2011 is stagnant and lacking in significant innovation that introduces fresh ideas and … insights into our scholarly discipline.’’ It poses the question ‘‘How can accounting researchers become more innovative?’’ and …

The Accounting Review (TAR) is regarded as an eminent accounting journal on the advancement of accounting concepts and … dissemination of accounting knowledge (Williams, 1985). However, manuscripts published in TAR are beset with author acknowledgements …

accounting journals and describe the trend and current state of textual analysis in accounting. We organize the available NLP … methods into a unified framework. Accounting researchers have often used textual analysis to measure disclosure sentiment … accounting researchers and (2) accounting researchers should increase their knowledge and use of machine learning, especially …

This paper initially attempts to analyze the effects of blockchain technology adoption on accounting transparency and … which guarantees high-level information security that is highly likely to affect accounting information. Therefore, the … adoption is associated with accounting transparency and cost of equity capital. We find that firm’s blockchain adoption …

already enjoy. Adopting International Accounting Standards (IAS) is seen as one way to overcome this barrier and many …

The purpose of this research is to examine the impact of green electronic auditing on accounting information … processes, auditing the inputs, auditing the outputs, prior auditing on inputs, and accounting information reliability. The … all have a substantial impact on accounting information reliability. However, auditing the inputs and the link between …