Accounting Category: Accounting research and facts

Accounting Articles

January 22, 2017

Underreporting hours may not be seen as a significant issue, but there are very good reasons why audit firms have policies prohibiting it. In this article, we will talk about underreporting time, how it is impacted by auditor experience and professional commitment, and what can be done to reduce underreporting time by less experienced auditors.

January 15, 2017

Work-life balance and attractiveness of public accounting have been big topics. A lot of people and companies are talking about them. Has there been any improvement in these areas in audit firms? A recent research article looks at this question.

May 15, 2016

Annual budgets have been criticized and alternatives to them have been proposed: rolling budgets (forecasts), activity-based budgeting, zero-based budgeting and beyond budgeting. In this article, we will take a look at rolling budgets.

May 7, 2016

Annual budgets have seen a lot of criticism and competition from other budget (management) tools. Is the annual budget process so bad? Should it be completely eliminated and replaced with a new management tool? In this article, we will cover the perceived drawbacks of annual budgets and whether annual budgets should be eliminated.

April 24, 2016

Why do companies use budgets? How do firms see budgets from the standpoint of their importance and performance? In this article we will talk about these aspects of budgeting (planning).

March 22, 2016

Internal auditing serves important functions in organizations. However, internal audit positions may not attract top quality job candidates. This article discusses a recent study aimed at understanding perceptions of external auditors on internal auditing.

March 17, 2016

Accounting professionals often face significant work-life balance issues, especially in the public accounting profession. In addition, members of the accounting profession are at a higher risk of job burnout compared to other professions. In this article, we will discuss results of a study performed in relation to work-life balance of accounting professionals (certified public accountants, CPAs).

February 9, 2016

Big data, data mining and business analytics are on the rise these days. Are there ways these can be used by accountants? This article provides an example of using accounting (“big”) data to perform an analysis of customer profitability.

October 17, 2015

Most companies have some internal controls over financial reporting in place. However, few companies may realize that such controls are not only a compliance requirement (i.e., for public companies), but also that such controls impact the operational performance. In this article we will discuss how material weaknesses in inventory-related internal controls can impact operational performance.

October 4, 2015

How does the quality of financial information of nonprofit organizations compare to that of for-profit entities? What are some typical accounting errors of nonprofit organizations? This article provides answers to these and other questions.

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