A fundamental question in accounting is whether and to what extent financial reporting facilitates the allocation of …

We gain unique insights into materiality judgments about accounting errors by examining SEC comment letter …

doctrine in a very specific age, namely, between the 19th and the 20th century, which in fact, devoid of any accounting … faced with the need to properly develop the problem of accounting valuations, thought that it was appropriate to rely on … exchange value. At the dawn of the 20th century, the Italian accounting doctrine began to wonder about a subject that was …

In this study, I examine whether management discloses areas with higher financial reporting risk as critical accounting … annually discloses the accounting policies that it views as most crucial to the portrayal of the firm's financial condition and …

validity test on accounting research. If the economic magnitude of the study's proxy for quality on firm value is “too large …