The Accounting Review is the premier journal for publishing articles reporting the results of accounting research and explaining and illustrating related research methodology. The scope of acceptable ...

The Accounting Historians Journal is here available in digital full-text thanks to the kind permission of the Academy of Accounting Historians. Included are files and bibliographic records for each ...

Introduction: A background of accounting and auditing mis-governance, that’s hard to ignore: With sheer increase in the number of accounting scams that the industries have witnessed since early 2000, ...

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For decades, companies have leveraged a tactic called off-balance sheet (OBS) financing to borrow for major capital expenditures, including real estate and equipment, without having to account for ...