This study examines the nature of outliers in archival accounting research and evaluates the merits and limitations of robust estimators in identifying and downweighing their influence. Using simulated and actual data samples, we demonstrate how outliers can result from the data generating...

This study examines the nature of outliers in archival accounting research, and evaluates the merits and limitations of robust estimators in identifying and downweighting their influence. Using simulated and actual data, we demonstrate how outliers arise non-randomly from the data generating...

I investigate how the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) contributes to the development of private firm financial reporting. I interview a sample of leading accounting experts from 24 jurisdictions around the globe to understand the...

This article presents how the Collaborative Research Center TRR 266 Accounting for Transparency understands and studies transparency in organizations and markets. Starting from our transparency definition, which is rooted in a sender/receiver framework, we discuss how accounting, taxation, and...