Accounting Category: Accounting research and facts

Accounting Articles

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.

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.

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.

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.

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

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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