I review and critically evaluate the arguments in favour of reforming current accounting and
disclosure practices related to intangibles. I argue that the case for reform is actually rather …

A comprehensive literature review and analysis of auditing and" fair value accounting (FVA)"
growth in Jordan and the" Arab-Middle Eastern (ME)" region are presented in this paper. It …

This paper encourages scholars of management to pay attention to the mutually constitutive
nature of accounting, organizing, and economizing. This means viewing accounting as …

The recent financial crisis has led to a vigorous debate about the pros and cons of fair-value
accounting (FVA). This debate presents a major challenge for FVA going forward and …

Based on extant literature, we review the positive theory of GAAP. The theory predicts that
GAAP's principal focus is on control (performance measurement and stewardship) and that …

We scrutinize the role financial reporting for fair values, asset securitizations, derivatives and
loan loss provisioning played in the Financial Crisis. Because banks were at the center of …

The recent financial crisis has led to a major debate about fair-value accounting. Many critics
have argued that fair-value accounting, often also called mark-to-market accounting, has …

Statement of Financial Accounting Standards No. 157 (FAS No. 157), Fair Value
Measurements, prioritizes the source of information used in fair value measurements into …

In this article we theorize and conceptualize the recent convergence of management
accounting (MA) and financial accounting (FA) with the advancements in information …

The rising emphasis on the business model (BM) as a reportable element reflects the view
that it constitutes one of the key starting points for investors' analysis. In spite of this, recent …