This paper identifies potential data problems when using accounting databases. To examine data errors, two commonly used accounting databases, Value Line and Compustat, are compared in their qualitative and quantitative features. Data are examined using seven variables over a period of 11 years....

This paper analyzes the differences in methods of calculating and disclosing net assets between Statement of Financial Accounting Standards #33 (FAS33) and other existing current cost and constant dollar methods. Furthermore, this paper provides empirical evidence on the methods employed by a...

The rapid escalation of technology and the use of computers in business practice result in more information technology (IT) auditing and internal control standards and guidelines to assist auditors in their roles and responsibilities. Several organizations, such as the American Institute of...

Purpose – The purpose of this paper is to examine whether Japanese private placement issuers manipulate their earnings around the time of issuance and the relationship between earnings management and the post‐issue stock underperformance. Design/methodology/approach – Cross‐sectional...

Purpose The purpose of this study is to understand the current trends and development of corporate social responsibility (CSR) reporting in emerging and developing economies and analyze 106 Chinese central enterprises (CEs) that disclose CSR reports from 2004 to 2015. Design/methodology/approach...

Purpose – The purpose of this paper is to examine whether Japanese private placement issuers manipulate their earnings around the time of issuance and the relationship between earnings management and the post-issue stock underperformance. Design/methodology/approach – Cross-sectional...