misrepresentation. The manipulation of accounting numbers can be achieved by many mechanisms which traditional methods based on accruals …

accounting. That is, we expect that in addition to any insurance role, there is at least one component of an auditor's assurance … role that is valued for the mitigation of aggressive accounting. Our results support this prediction using two audit … qualifications provides further evidence of auditor reputation playing a mitigating role on the effect of aggressive accounting on …

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 …

This article examines the challenges faced by an Australian accounting academic, R. J. Chambers, in the 1950s, in … breaking into the accounting research community; at that time almost entirely located in the United States and the United … Kingdom. For academics outside the networks of accounting research publication in these countries, there were significant, but …

Accounting challenges in modern business conditions grow everyday due to that market demands and grow on a daily basis … as well as the needs of management for the information's necessary to make business decisions. Accounting education is … not only important for accounting profession but should be significant for all other activities such as software engineers …

classic, Accounting, Evaluation and Economic Behavior, was published, more than forty since Securities and Obscurities: Reform … of the Law of Company Accounts (republished in 1980 as Accounting in Disarray) and over twenty since the unique An … Accounting Thesaurus: Five Hundred Years of Accounting. They are drawn upon extensively in this biography of Chambers …

international academic accounting association in the period 1966–1983, culminating in the 1984 formation of the International … Association for Accounting Education and Research (IAAER). Relevant correspondence between several academics is now publicly … initially discuss Ray Chambers' and others' desire for, and attempts to promote an international approach to accounting research …

The purpose of this study is to determine the relationship between management accounting practices and strategy … variable and competitive market, the qualitative and quantitative knowledge produced by the accounting system is needed. The … management accounting system can influence managerial decisions, change strategies, and affect the performance of the firm …

It has been shown that protecting and serving the public interest in public accounting is a myth. It has also recently … serve the public interest by providing structure and direction to financial accounting and reporting to facilitate the … (Financial Accounting Foundation, the parent of the FASB), or the FASB to serve the public interest, whether the FASB …

Numerous studies have been conducted over the last 40 years concerning accounting faculty research productivity that … have developed benchmarks for which accounting department administrators can evaluate the research productivity of … accounting faculty. Such benchmarks not only use quantity of publications, but also subjective qualitative measures such as the …