corporate governance and the resulting effects on accounting and auditing functions. Findings – The Act is ab initio to correct …

the accounting profession, the responsibility of regulatory agencies, and those faced by managers individually. There is …

usefulness to the accounting profession and the investing community of the reforms set forth in the Act. Design … basis. Findings – Differing opinions exist as to the effects of the reforms on the accounting profession, financial …

labor market penalties upon revelation of accounting fraud? Are all executive directors treated by markets as a homogenous …/methodology/approach – Board membership of incumbent directors in US firms accused of accounting fraud are tracked for three years after the … likelihood that incumbent directors leave the accused firm's board upon accounting fraud revelation. The likelihood of losing at …

. Findings – The paper illustrates how value‐added statements (which are based on conventional financial accounting) can provide …

be attained. Practical implications – For practitioners in both the statistics profession and management accounting who …

Purpose – The purpose of this paper is to describe and analyze the accounting standards reforms that have moved the … accounting profession away from rules‐based towards principles‐based accounting practice and financial reporting, and to explore … financial misstatements. Design/methodology/approach – The paper critically reviews the internationally accepted accounting …

Purpose – The purpose of this paper is to integrate business process management (BPM) and accounting on a conceptual …” approach to accounting theory, builds on the REA accounting model that has been adapted for the design of a process accounting … systems (PAIS) to enable process-oriented accounting. The PAM is specified as a light weight data structure that is intended …