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We consider accounting from an evolutionary perspective. Accounting encompasses the creation of transactional records, the summarization of records in t-accounts, and the preparation of audited financial statements. Accounting's history spans at least 10,000 years dating back to the first human...
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We study changes in financial reporting around economic crises from a historical perspective through the lens of punctuated equilibrium evolution. Historical evidence and contemporary economic analyses indicate that corporate financial reporting plays a minor role in precipitating economic...
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Smith and Wilson (2019) posit that we self-regulate our actions to conform with what we believe is socially appropriate. The mechanism is Adam Smith's “Impartial Spectator,” a fictitious individual constructed in the mind who helps us predict whether our actions and motivations will earn...
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