Replacing the current monopoly by multiple accounting rule makers who compete for the allegiance and fees from the …

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

valuation, managerial control, auditing and information systems. Such accounting and business applications will also make … lies at the heart of accounting and capital markets research, these new developments have had only a faint echo in these … knowledge originated. This paper is an overview of common knowledge and its actual and potential applications to accounting and …

Accounting practices differ across geographic and political boundaries, across sectors of the economy within these … force across sectors of the economy, including business, government and not-for-profit (NFP) sectors. This paper presents an … 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 … force across sectors of the economy, including business, government and not-for-profit (NFP) sectors. This paper presents an … overview of the sources, consequences, and limits of these forces as they relate to accounting. …

Business organizations can be classified into three broad categories: entrepreneurial organizations without management … markets. Three major models of accounting, bookkeeping, managerial and financial reporting, have been engineered to suit the … capital markets perspectives on 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 …

-ante measure of litigation risk, namely, Directors and Officers (D&O) liability insurance premium. We find that accounting risk is … an increase in concerns about accounting quality. …