PurposeThis paper provides a structured literature review of blockchain in accounting. We identify current trends … in blockchain for accounting.FindingsBlockchain is not yet a mainstream accounting topic, and most of the current …. While blockchain will likely be disruptive to accounting and auditing, there will still be a need for these roles. With the …

of financial accounting in the two countries. Students’ performance scores and reported mental effort ratings were used … to determine the instructional preference. The findings of this comparative study show that Australian accounting … introductory accounting at two different universities from two different countries (Australia and Zimbabwe). The results may not be …

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 …

We propose a novel pedagogic design to integrate teaching earnings management and accounting ethics at the … undergraduate level. Earnings management is an extensive topic related to almost every topic in collegiate accounting education …. Generally Accepted Accounting Principles (GAAP) give accountants discretion to exercise professional judgment on how to report …

This paper examines the accounting profession's self-regulation of internal audit outsourcing services. The question of … debated within the accounting and regulatory communities throughout the 1990s, and resulted in a confrontation between the … accounting profession and the Securities and Exchange Commission in 2000. Internal audit outsourcing was a factor in the public …

This latest volume of Studies in the Development of Accounting Thought, edited by Martin E. Persson, contains ten …. Historical Developments in the Accountancy Profession, Financial Reporting, and Accounting Theory is divided into two thematic … sections. The first covers developments in accounting thought on financial reporting and the accountancy profession, whereas …

Readability Index and Fin-Neg word list Tone Index given year and industry effects. I analyse accounting narrative Readability and …

This paper presents a research strategic analysis of 43 doctoral dissertations in management accounting published in …