Table of contents
Output-based measurement of accounting comparability: A survey of empirical proxies
Christian Gross, Pietro PerottiAccounting comparability has been the subject of significant interest in empirical financial accounting research. Recent literature, particularly that following De Franco et al.’s…
183
Use of specialists on audit engagements: A research synthesis and directions for future research
Candice T. HuxThis synthesis covers academic research on the use of valuation, tax, information technology (IT), and forensic specialists on audit engagements. The importance and role of…
592
Voluntary changes in accounting principle: Literature review, descriptive data, and opportunities for future research
Marsha B. Keune, Timothy M. Keune, Linda A. QuickVoluntary changes in accounting principle represent explicit and fundamental decisions by managers to exercise accounting discretion. This paper develops an organizing framework…
151
ISSN:
0737-4607e-ISSN:
2452-1469ISSN-L:
0737-4607Online date, start – end:
2013Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Professor Martina Linnenluecke
- Professor Tom Smith