In 1994, the AICPA?s Special Committee on Financial Reporting recommended that participants in business reporting can improve the reporting process by focusing on user needs and finding cost-effective ways of aligning business reports with those needs. The Committee noted that professional...

The current paper reviews behavioral research in financial accounting published in the decade 1990–1999. The review focuses on the usefulness of accounting information and the propensity of users to improperly integrate accounting information into their decisions. Prior research findings are...

Although men and women enter public accounting in comparable numbers, a disproportionately small number of women advance to the rank of partner. A suggestion is sometimes made that women are either unaware of, or intentionally excluded from, informal communication networks within a firm. These...