’s position. Our study contributes to accounting, psychology, and writing and discourse theories with new evidence of the effects …

Managers use management accounting and control systems (MACS) to monitor and detect deviations from earnings targets …

empirical literature on the consequences of product market competition in the accounting, finance, and corporate governance …

Recent research in accounting suggests female directors exert more stringent monitoring over the financial reporting … explaining the association between female directors and accounting quality …

A major concern with the adoption of International Financial Reporting Standards (IFRS) is the accounting discretion … accounting discretion inherent in goodwill impairment decisions under the IFRS. More specifically, we investigate whether, in …

board that decides whether to replace the incumbent manager based on accounting information and the outcome of its … monitoring strategy, which also depends on the accounting information. If accounting is used only for the replacement decision …, conservatism is harmful. However, conservatism is beneficial if accounting is relevant to the monitoring decision because it …

This paper studies how religion influences corporate accounting conservatism choice. Accounting conservatism is a …' accounting conservatism choice in two contradictory ways. On one hand, religion calls for risk aversion, which predicts that … religion would enhance corporate accounting conservatism. On the other hand, religion, as a social norm, potentially impacts …

to manipulate accounting reports. In our setting, ceteris paribus, conservative accounting is desirable because it allows … the manager to manipulate the accounting system to mislead the board and distort its decisions. Effective reporting … oversight curtails managers' ability to manipulate, which increases the benefits of conservative accounting and simultaneously …