Results 41 to 50 of about 82,263 (50)

Good Governance in Not-for-Profit Organizations: A Review of the Literature on Boards of Directors

Journal of Governmental & Nonprofit Accounting
We review factors that contribute to good governance in not-for-profit (NFP) organizations, specifically the performance and effectiveness of Boards of Directors.
Jonathan Kugel, Julie M. Mercado
semanticscholar   +1 more source

The Relevance of the Value Relevance Literature For Financial Accounting Standard Setting: Another View

, 2000
Mary E. Barth, William H. Beaver, W. Landsman   +2 more
semanticscholar   +1 more source

Retail Investor Attention and Audit Pricing

The Journal of Information Systems
Using a recently developed proxy for retail investor attention to 10-K filings on EDGAR, we investigate the relationship between retail investor attention and audit fees.
Myojung Cho, Feiqi Huang, Xin Luo
semanticscholar   +1 more source

The Impact of Turning Away from IFRS on Earnings Quality of U.K. Private Firms

Journal of International Accounting Research
New U.K. GAAP follows the design of IFRS and IFRS for Small and Medium-Sized Entities (SMEs) and was introduced from 2015 to improve the comparability and quality in financial reporting and to reduce disclosure costs. This new standard heavily affected
Yu-Lin Hsu, Ya-Chih Yang
semanticscholar   +1 more source

Bridging the Gap between Academia and Practice in Accounting

Social Science Research Network
This paper addresses the enduring challenge of bridging the gap between accounting research and its application in practice. Drawing upon insights from the 2024 Financial Accounting and Reporting Section (FARS) plenary panel discussion and ...
Shana M. Clor-Proell, Omri Even-Tov, Charles Lee, Shivaram Rajgopal   +3 more
semanticscholar   +1 more source

Empirical Tax Research in Accounting

, 2001
Douglas A. Shackelford, Terry Shevlin
semanticscholar   +1 more source

Proxies and Databases in Financial Misconduct Research

, 2017
Jonathan M. Karpoff, Allison Koester, D. S. Lee, Gerald S. Martin   +3 more
semanticscholar   +1 more source

The Deterrent Effect of Employee Whistleblowing on Firms' Financial Misreporting and Tax Aggressiveness

, 2017
Jaron H. Wilde
semanticscholar   +1 more source

The Moderating Effect of Prior Sales Changes on Asymmetric Cost Behavior

, 2014
R. Banker, Dmitri Byzalov, Mustafa Ciftci, R. Mashruwala   +3 more
semanticscholar   +1 more source

Internal Control Weaknesses and Financial Reporting Fraud

, 2017
Dain C. Donelson, Matthew S. Ege, John M. McInnis   +2 more
semanticscholar   +1 more source