Accounting

A case study designed for classroom discussion. An accounting student weighs the financial and ethical decisions of preparing to take the CPA exam. (from Journal of Case Studies.)

This study investigated the emphasis placed on technical and soft skills by prospective employers for accounting positions and graduate accounting positions in particular. (description adapted from article abstract.)

This study explores the literature regarding the components, costs and benefits of implementing mentorship programs within professional organizations. Using a public accounting firm as a general template, we highlight mentoring's contributions in developing employees, minimizing unwanted turnover and providing other organizational benefits. (taken from article's executive summary.)

This paper draws on theories of institutional work, institutional experimentation, and identity work to develop a conceptual framework of identity experimentation in order to better understand the institutionalization of commercialism in the accounting profession. (from article abstract)

The purpose of this article is to gain a deeper understanding of ethical tendencies in the accounting profession, accountants' ethical duties, the use of ethical principles to accounting regulation, and the driving force of public accountants to make ethical decisions. (taken from author's abstract.)

The author built a model of neoclassical production to examine the capital market and welfare effects of a uniform accounting standard (like IFRS). Published in July, 2018.

The findings of a task force on the intangible aspects of accounting firms, such as intellectual capital, workforce loyalty, and reputation for social responsibility

For some privately-held firms, the costs of providing high-quality accrual-based financial statements may outweigh the benefits of accommodating the demands of their stakeholders who may rely more on cash flows or have direct access to management. For other private firms, greater stakeholder demand for their financial information necessitates them providing higher-quality accounting. Using a large sample of U.S. private firms, we first confirm that accrual quality in private firms is associated with the ability of accruals to predict future cash flows. Next, we predict and find that accrual quality increases with the demand for monitoring by equity investors, lenders, and suppliers. Overall, our evidence suggests that accrual quality of private U.S. firms is useful, has economic consequences, and varies predictably with certain firm characteristics.

How small practitioners perceive and react to global standards of practice and the underlying mechanisms put in place by the accounting profession to ensure "appropriate" implementation. Interviews with practitioners, standard setters, and other informants indicate that small practitioners consider many features of global standards ill-adapted to their practices' particular circumstances. However, they do not tend to resist actively global standardization, adopting instead a logic of resilience under which they mobilize coping mechanisms

This essay was a keynote address at the Third International Conference of the Journal of International Accounting Research in Sao Paulo, Brazil. It addresses the question of why the volume and quality of international accounting research have grown rapidly in recent years. It begins by asking why we do accounting research and moves on to discuss the reasons for conducting international accounting research.