In seeking to replace accounting conventions by concepts in the pursuit of principles-based standards, the FASB … welcome the use of theories by accounting standard setters and practitioners, if theories are considered in their entirety … and standards. Our conclusions about how accounting concepts and conventions should be related differ from those of the …

lies at the heart of accounting and capital markets research, these new developments have remained at the periphery of …, securities valuation, managerial control, auditing and information systems. Such accounting and business applications will also … applications to accounting and capital markets research. …

Accounting practices differ across geographic and political boundaries, across sectors of the economy within these … overview of the sources, consequences, and limits of these forces as they relate to accounting. …

Accounting practices differ across geographic and political boundaries, across sectors of the economy within these … overview of the sources, consequences, and limits of these forces as they relate to accounting. …

rethink the structure of institutions of accounting, auditing, corporate governance and executive compensation. Replacement of … the system of authoritative standards by a competitive, common law approach to accounting principles and rules may help …