Results 221 to 230 of about 983,136 (266)
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Debriefing and Accountability in Deceptive Research
Kennedy Institute of Ethics Journal, 2008Debriefing is a standard ethical requirement for human research involving the use of deception. Little systematic attention, however, has been devoted to explaining the ethical significance of debriefing and the specific ethical functions that it serves. In this article, we develop an account of debriefing as a tool of moral accountability for the
Franklin G, Miller +2 more
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Accounting Research in the Age of AI
Recent developments in artificial intelligence raise fundamental questions about the future of academic accounting research. Using insights from institutional theory, existing institutional structures, and interviews with senior editors and PhD program chairs, we examine how AI advancements may transform accounting research and its supporting ...Keloharju, Matti, Keloharju, Roope
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The Accounting Review, 1957
Abstract The full value of the internal auditor's work can be realized by management only if the findings and recommendations of the auditor are clearly communicated to management. In the early days of internal auditing, reports frequently followed the pattern set by long-form reports of public accountants.
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Abstract The full value of the internal auditor's work can be realized by management only if the findings and recommendations of the auditor are clearly communicated to management. In the early days of internal auditing, reports frequently followed the pattern set by long-form reports of public accountants.
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The Accounting Review, 1954
Abstract The article focuses on accounting research. In the October, 1954 issue of the journal "The Accounting Review," the first collection of 'framed' research problems in accounting was published. The real objective of this project, as stated in this initial listing, was to expose real research needs in accounting to the large ...
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Abstract The article focuses on accounting research. In the October, 1954 issue of the journal "The Accounting Review," the first collection of 'framed' research problems in accounting was published. The real objective of this project, as stated in this initial listing, was to expose real research needs in accounting to the large ...
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Empirical tax research in accounting
Journal of Accounting and Economics, 2000This paper traces the development of archival, microeconomic-based, empirical income tax research in accounting over the last 15 years.The paper details three major areas of research: (i) the coordination of tax and non-tax factors, (ii) the effects of taxes on asset prices, and (iii) the taxation of multijurisdictional (international and interstate ...
Douglas A. Shackelford, Terry J. Shevlin
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The Accounting Review, 1958
Abstract The article presents suggestions made by the author on the need for a critical reappraisal of the continued validity of the basic objectives of accounting and the methods on accounting. According to the author, new events have created new differences and inconsistencies in the meantime, there is general recognition that the ...
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Abstract The article presents suggestions made by the author on the need for a critical reappraisal of the continued validity of the basic objectives of accounting and the methods on accounting. According to the author, new events have created new differences and inconsistencies in the meantime, there is general recognition that the ...
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Case Study Research in Accounting
Accounting Horizons, 2008SYNOPSIS: We describe case study research and explain its value for developing theory and informing practice. While recognizing the complementary nature of many research methods, we stress the benefits of case studies for understanding situations of uncertainty, instability, uniqueness, and value conflict.
Cooper, David J, Morgan, W
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Selection Models in Accounting Research
The Accounting Review, 2011ABSTRACT This study explains the challenges associated with the Heckman (1979) procedure to control for selection bias, assesses the quality of its application in accounting research, and offers guidance for better implementation of selection models.
Lennox, Clive S. +2 more
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Pension Accounting and Research: A Review
SSRN Electronic Journal, 2009This paper provides a review of empirical research on pension accounting. Empirical research on pension accounting has focused mainly on two issues, the value‐relevance of pension accounting inform...
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Integrating Practice into Accounting Research
SSRN Electronic Journal, 2019I argue that academic research in accounting has strayed from producing work that is useful to either practitioners or policy makers. I use three criteria to arrive at that assessment: (i) How many products and processes have accounting research produced in the last 50 years?
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