Journal of Accounting Research, Vol. 49, No. 4 (SEPTEMBER 2011), pp. 895-931 (37 pages) Investors, regulators, academics, and researchers all emphasize the importance of financial statement ...

The Accounting Review, Vol. 71, No. 1 (Jan., 1996), pp. 43-59 (17 pages) We report on an experiment in which experienced auditors (1) determine whether to allow a client to adopt an aggressive ...

Download PDF More Formats on IMF eLibrary Order a Print Copy Create Citation This paper examines the role of cost accounting in public financial management, focusing on budget credibility, performance ...

Editorial Note: We earn a commission from partner links on Forbes Advisor. Commissions do not affect our editors' opinions or evaluations. Accounting principles help hold a company’s financial ...