Prior studies have portrayed accounting conservatism as a tool that enables boards to perform their monitoring duties. We develop a model that suggests that the empirical association between conservatism and governance can also run in the opposite direction —only well-governed firms with suffi cient monitoring in place can fully utilize the benefits of conservative accounting. In our setting, c...

Recent highly publicized ethical breaches including those at Enron and WorldCom have focused attention on ethical behavior within the accounting profession. At the heart of the debate is whether ethical attitudes of accountants are to blame. Using a nationally representative sample of accounting practitioners and a multidisciplinary student sample at two Southern United States universities, we ...

More and more often, accounting professionals are being included on information systems project teams in an oversight role. One aspect of this role is to determine when a project is too dysfunctional to be continued. This study examined whether the accounting education received by students is adequate in this area through the use of an innovative research approach (conjoint analysis) that exami...

The development of the complex and multi-dimensional urban socio-economic system creates impacts on natural capital and human capital, which range from a local to a global scale. An emergy-based multiple spatial scale analysis framework and a rigorous accounting method that can quantify the values of human-made and natural capital losses were proposed in this study. With the intent of comparing...

The major functions of company accounting identified by the IASB and the FASB are (1) reporting on ‘the custody and safekeeping’ of the company’s resources and (2) reporting on ‘their efficient and profitable use’. The joint IASB/FASB project for improving the conceptual framework for financial reporting is directed towards better performance of both functions within the conventional ‘accrual’ ...

some of the difficulties and misunderstandings that happen in accounting theory, practice, regulation and education are grounded in language and linguistics. as an illustration of this the persian equivalent of 'accounting' is linguistically analysed to reveal how a mistranslation may cause difficulties in understanding and improving iranian accounting. this paper shows how hesaabdaar...

people’s republic of china has a long history of accounting and accounting reforms. this study focuses on “whether china should continue its ifrs-based domestic accounting standards or full convergence with the ifrs is more appropriate”? both quantitative and qualitative approaches are applied to answer the research question of this work. binary choice model has been used in the statistical ana...