This study puts forward an explanatory model for the probability of a business having internal or external accounting … which is considered as a main theory. With a triangulation method, we were able to identify the determinants of accounting … explaining the probability of accounting outsourcing. Greater uncertainty in the external environment also seems to reinforce the …

In this paper, we review scholarly accounting research published within the Asia Pacific Region by analysing nine of … the main accounting journals within the region along five dimensions. The nine journals we focus on are: Accounting …, Auditing and Accountability Journal; Australian Accounting Review; Abacus; Accounting and Finance; Australian Journal of …

validity test on accounting research. If the economic magnitude of the study's proxy for quality on firm value is “too large …

This paper examines the approaches accounting researchers adopt to draw causal inferences using observational (or … nonexperimental) data. The vast majority of accounting research papers draw causal inferences notwithstanding the well … methods also make strong assumptions that are not always fully appreciated. We believe that accounting research would benefit …