Research Question: the study identifies the reasons behind the country choice between different IPSAS adoption approaches. Motivation: Our motivation is guided by the growing interest in financial reporting for the public sector. In this sense, this study is distinguished from the former...

Research Question: How is neoliberal control exercised over football fans? What is the effect of neoliberal control devices on football fans? Motivation - We draw upon Foucault's work to explore the various disciplining control devices targeting Paris Saint-Germain Football Club (PSG) fans. At a...

Research Question: What is the association between the choice of contemporary cost management methods and enterprise and employee characteristics? Motivation: Modern techniques of cost accounting assist strategic management of contemporary organization to achieve their strategic objectives....

Research Question: REA enterprise ontology framework, what is it good for? Motivation - The historical approach to accounting and management information system design was based on conventions expected by the end-users: debits and credits, accounting cycles, general ledger and journals, bank...

Research Question: The study investigates consequences of the public oversight establishment on accounting profession and also attempts to understand the thoughts and perceptions of the licensed/certified professional accountants on the public oversight activities in Turkey as an emerging...

Research Question: Do modern ERP systems record sufficient information to allow retrospective monitoring of accounts payable transactions? Can Benford's Law be applied to these transactions to detect potential fraud in accounting data? Motivation: Modern ERP systems are capable of recording...

Research Question: This study investigates the relationship between information technology (IT) capability and firm performance in the 2010s, the era of big data analytics (BDA), in the context of US companies. Motivation - With the evolution of business intelligence and the proliferation of...

Research Question: What is the effect of family ownership on accrual-based earnings management (ABEM) and on real earnings management (REM)? Motivation: Despite the importance and the predominance of family companies among the worldwide listed firms, there is a few study having examined earnings...

Research question: This research aims to: 1. Determine which corporate governance mechanisms are most relevant in constraining earnings management and 2. Explain whether differences in results found in previous literature are attributable to moderating effects related to the legal system (common...

This pitching research letter (PRL) applies the pitching research framework developed by Faff (2015, 2019) to refine a research idea on corporate governance and earnings management. The PRL introduces the pitcher and then presents details of her application of the framework. This is followed by...