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Historically, backtesting was only performed by large institutions and professional money managers due to the expense of obtaining and using detailed datasets. However, backtesting is increasingly used on a wider basis, and independent web-based backtesting platforms have emerged. Although the technique is widely used, it is prone to weaknesses ...
Accounting research is carried out both by academic researchers and by practicing accountants.Academic accounting research addresses all areas of the accounting profession, and examines issues using the scientific method; it uses evidence from a wide variety of sources, including financial information, experiments, computer simulations, interviews, surveys, historical records, and ethnography.
The Accounting Review is a bimonthly peer-reviewed academic journal published by the American Accounting Association (AAA) that covers accounting with a scope encompassing any accounting-related subject and any research methodology. The Accounting Review is one of the oldest accounting journals, and recent studies considered it to be one of the ...
Publishing research in a top journal is generally seen as a significant achievement that demonstrates that the research was recognized by the authors' peers as having significant impact. [2] Additionally, articles in leading accounting journals influence subsequent research, and are often used in training accounting PhD students.
Audit technology is a general term used for computer-aided audit techniques (CAATs) used by accounting firms to enhance an engagement. These techniques improve the efficiency and effectiveness of audit findings by allowing auditors to analyze much larger sets of data, sometimes using entire populations of data, rather than taking a sample.
Accounting for Research and Development Activities 1978 January 1, 1980: July 1, 1999: IAS 38: IAS 10: Contingencies and Events Occurring After the Balance Sheet Date (1978) Events After the Balance Sheet Date (1999) Events after the Reporting Period (2007) 1978 January 1, 1980: IAS 11: Accounting for Construction Contracts (1979) Construction ...
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Positive accounting can be associated with the contractual view of the firm. [1] [2] The firm is viewed as “a nexus of contracts” and accounting one tool to facilitate the formation and performance of contracts. Under this view, accounting practices evolve to mitigate contracting costs by establishing ex ante agreement among varying parties ...