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An employee responsible for small package delivery expense accounting intentionally made "erroneous accounting accrual entries" that hid nearly $132 million to $154 million from Q4 2021 through ...
Contemporary Accounting Research is a peer-reviewed academic journal covering research on all aspects of accounting's role within organizations, markets, or society. The journal publishes articles in all areas of accounting, (including audit, financial, information systems, and tax), using relevant methods (including analytical, archival, case study, empirical, experimental, or field); based ...
The journal published articles that focused on accounting education and issues related to particular industries and trade groups, with many articles using anecdotal evidence and hypothetical illustrations. [4] The longest-serving editor during this period was Eric Kohler, an accounting practitioner; [4] Kohler served as editor from 1928 to 1942 ...
[1] Issues Papers were the vehicle the AICPA's Accounting Standards Executive Committee (AcSEC) used to present emerging practice problems to the FASB and accounting practitioners. Issues Papers generally followed a standard format: (1) background, (2) analysis of current practice, (3) review of the literature, (4) statement of issues needing ...
(Reuters) -Macy's on Monday delayed its third-quarter results after finding that an employee hid as much as $154 million in expenses over years, instead issuing preliminary sales figures that fell ...
Accounting textbooks, handbooks, and articles. The FASB issues an Accounting Standards Update (Update or ASU) to communicate changes to the FASB Codification, including changes to non-authoritative SEC content. ASUs are not authoritative standards. [5] Each ASU explains:
Additionally, articles in leading accounting journals influence subsequent research, and are often used in training accounting PhD students. [5] Various methods have been used to determine the leading accounting journals, including surveys of faculty members, and methods based on the number of times the journals' articles were cited. [4]
The Journal of Accounting Research (JAR) is a leading peer-reviewed academic journal associated with the University of Chicago.It was established in 1963 and is published by Wiley-Blackwell on behalf of the Chookaszian Accounting Research Center (Formerly the Institute of Professional Accounting) at the University of Chicago Booth School of Business.