Accounting Category: Accounting research and facts

Accounting Articles

September 26, 2015

New accounting standards are issued by standard setters (e.g., Financial Accounting Standards Board) on a somewhat regular basis. They are aimed at improving financial reporting. However, sometimes such standards may also have unforeseen results. In this article, we discuss such results of SFAS No. 151, a standard related to accounting for inventory production costs.

July 5, 2015

Public accounting attracts a lot of graduates annually. Two most commonly selected career paths are audit and tax. Both have advantages which draw attention of students when they choose which track to choose. In this article, we analyze research results explaining student beliefs in their career path selection.

June 20, 2015

Disclosure of nonfinancial information has become more prominent. This article talks about the impact such disclosure may have on the cost of equity capital.

June 5, 2015

This article looks at the question of whether the CEO origin impacts a company’s earnings management by manipulating accruals. This information will be helpful to external and internal auditors, Boards of Directors, Compensation Committees, among others.

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