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 …

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 …

, and the publication of standards related to the profession of accounting & auditing has been to put into practice a … accept U.S. Generally Accepted Accounting Principles (US GAAP) as reference. Today, great majority of the world takes IFRS as … professionals interested in accounting and auditing about application and development of international financial reporting standards …

governmental auditors vs. those performed by certified public accounting (CPA) firms. Specifically, we investigate the association …

and attorneys' out-of-court settlements are differently impacted by two features of a materially misstated accounting … results illustrate that accounting research should not focus solely on juror judgments in the study of how specific factors …