In this study we investigate the usefulness of historical accounting reports (10-Ks and 10-Qs) by examining four settings where we expect investors to acquire historical reports in order to obtain qualitative and quantitative information that contextualizes and conditions information released in...

Substantive analytical procedures can be an important and effective audit tool to gather evidence and highlight areas of potential misstatement, and for decades have been one of the common substantive procedures applied to income statement accounts. Recently, however, there is a growing trend...

"Financial Accounting for Managers combines years of author experience talking with business leaders, financial analysts, standard setters, auditors, and fellow accounting instructors across the country to ensure the book and its supplemental materials are consistent with what's being practiced...

This paper presents a social media-based assignment that was utilized in both introductory and advanced managerial accounting courses at the undergraduate level. For the assignment, students used Pinterest to share Internet-based resources with fellow members of their class. The students were...