liabilities are estimated using the 'constructive capitalisation' approach suggested by Imhoff, Lipe and Wright (1991, Accounting …

years, accounting researchers have increasingly focused their efforts on investigating disclosure and it is now recognised … [Core, J. E. (2001). A review of the empirical disclosure literature. Journal of Accounting and Economics, 31(3), 441 … literature a comprehensive four-dimensional framework for the holistic content analysis of accounting narratives and presents a …

2001) ethics framework. Drawing on six case studies of interactions involving significant accounting issues between audit …

The purpose of this paper is to review the recent UK contribution to the field of financial accounting research, set … research areas of MBAR and disclosure currently dominate conventional financial accounting research. The comparison of findings …

listed companies who had recently experienced audit interactions involving 22 significant accounting issues. A grounded …. This model identifies, as principal analytical categories, a range of general relationship factors and specific accounting …

of accounting information to users, the preparers of the annual reports can easily manipulate the graphs for their own …

-related issues is discussed, is negotiated, and results in a change to either the accounting numbers or disclosures. Three hundred … are that: (i) compliance issues dominate discussions, while accounting and fee issues dominate negotiations; (ii) audit …