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The crisis of fair-value accounting: Making sense of the recent debate

Christian Laux | Christian Leuz

Accounting earnings and gross domestic product

Yaniv Konchitchki | Panos N. Patatoukas

Do accounting standards matter? An exploratory analysis of earnings management before and after IFRS adoption

Thomas Jeanjean | Hervé Stolowy

The dark side of transfer pricing: Its role in tax avoidance and wealth retentiveness

Sikka, P. | Willmott, H.

The design and use of performance management systems: An extended framework for analysis

Aldónio Ferreira | David Otley

Convergence of accounting standards and foreign direct investment

Charles J.P. Chen | Yuan Ding | Bin Xu

Accounting education literature review (2010–2012)

Barbara Apostoloua | Jack W. Dormineya | John M. Hassellb | Stephanie F. Watsonc

What do we know about audit quality?

Jere R. Francis

Implementing IFRS from the perspective of EU publicly traded companies

Eva K. Jermakowicz | Sylwia Gornik-Tomaszewski

On the convergence of management accounting and financial accounting – the role of information technology in accounting change

Jani Taipaleenmäki | Seppo Ikäheimo

Audit opinion and earnings management: Evidence from Greece

Maria Tsipouridou | Charalambos Spathis

Small firms and the value of improvements in corporate governance mechanisms

Bruce K. Behn | Brian T. Carver | Terry L. Neal

The effects of audit firm rotation on perceived auditor independence and audit quality

Bobbie W. Daniels | Quinton Booker

Corporate ownership, corporate governance reform and timeliness of earnings: Malaysian evidence

Mable Lim | Janice How | Peter Verhoeven

Financial disclosure management in the nonprofit sector: A framework for past and future research

Mary Ann Hofmann | Dwayne McSwain

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*Most downloaded article from ScienceDirect in the last 90 days, as at 06/05/2014, available for free online until 06/11/2014.