I explore the effect of accounting complexity on misreporting using a setting of revenue restatements. I measure …

received by Notre Dame’s Professor of Accounting, Derek Parkin.Professor Parkin was formally recognised by the Institute of … locally and is a foundation member of the Global Accounting Alliance, a coalition of the world’s premier accounting bodies …

descriptive study examines the accounting component of U.S. E.M.B.A. programs. Based on a national survey of E.M.B.A. programs …, the primary results are: (1) accounting is an important component of the E.M.B.A., generally comprising over 10 percent of … the curriculum; (2) accounting material is most often delivered through class discussion, case analysis and lecture, (3 …

first two years of the new century resulted in a new structure for the oversight of public accounting firms. The Public … Company Accounting Oversight Board (PCAOB) was established with the passage of the Sarbanes-Oxley Act of 2002. This Board was … given the authority to inspect all public accounting firms who provide audits to publicly-owned companies reporting to the …

On August 17, 2010 the IASB and FASB published an Exposure Draft on leases. A new accounting model for leases which … leases although many do not capitalize all of these leases. The new accounting model for leases would be a challenge for … lessors' financial statement after the implementation of the new accounting model for leases. …

The goal of the emancipatory accounting project is to explore ways by which accounting can make social values a … fundamental part of the accounting process. Critical accounting scholars are challenged to discover ways that facilitate a broader … goals, this paper examines an intervention as an exploratory attempt to move emancipatory accounting out of the confines of …

favorably. This study contributes to the accounting literature by providing evidence of a decision influencing benefit …

The Financial Accounting Standards Board (the "FASB") presents a puzzle: How has this private standard setter managed … than political responsiveness. The FASB also set out a coherent theory of accounting, the "Conceptual Framework," to … seriously the accounting firms' need for auditable standards. Although detailed rules can distort the overall story told by a …

Accounting methodologies have been centuries in the making. As societies matured fiscally, so did corresponding … accounting techniques. Since societies evolved independently, there is now a variety of extant reporting practices. The … entity is from another country, however. This lack of "harmony" is one of the latest problems facing the accounting …