Edited by
Philip Reckers, Arizona State University, U.S.A.
Description
Now in its twentieth edition,
Advances in Accounting continues to provide an important forum for discourse among and between
academic and practicing accountants on issues of significance to the future of the discipline. Emphasis continues to be placed on original
commentary, critical analysis and creative research - research that promises to substantively advance our understanding of financial
markets, behavioral phenomenon and regulatory policy. Technology and aggressive global competition have propelled tremendous changes
over the two decades since
AIA was founded. A wide array of unsolved questions continues to plague a profession under fire in
the aftermath of one financial debacle after another. This volume of
Advances in Accounting, not surprisingly, includes articles
reflective of recent economic distress: articles on the effects of post bankruptcy financial reporting, measurement of decline in earnings
persistence, re-estimations of bankruptcy prediction models, and an understanding of new assurance needs. This volume also looks at trends
of significance to academics (trends in research and dissertations focus) and practitioners (trends in IS audits). With this 20th volume,
Advances in Accounting makes a new commitment to the global arena by introduction of an International Section and a new International
Associate Editor. As never before, the accounting profession is seeking ways to reinvent itself and recapture relevance and credibility.
AIA likewise continues to champion change through this revised global editorial commitment.
Included in series
Advances in Accounting
