Purpose This paper compares and contrasts practice-based perceptions of the research–practice gap in the United States … with senior representatives of 18 US state and national professional accounting associations. Findings The extent to which … academic research informs practice is perceived to be limited, despite the potential for academic research findings to make a …

Outside influences affect the progression of research in any discipline, including accounting. These influences offer … approximately 50 years of behavioral accounting research. Based on the theory of individual differences, we explore whether … differences in the population of accounting research participants through the years could impact the replication or comparability …

Digital Financial Reporting (DFR) has gained significant research attention amid the digital transformation. This study … comprehensively reviews DFR research, identifies trends, and highlights emerging topics. Key trends include advancements in … Reporting Standards (IFRS) reflect evolving research interests. Utilizing bibliometric methods, the study quantitatively …