Effective for the fiscal 2019 year- end financial close and future years, responsibilities for accrual transaction processing have changed. New accrual processes are in place to maximize the ...

Journal of Accounting Research, Vol. 44, No. 2, Current Topics in Accounting Research (May, 2006), pp. 297-339 (43 pages) Numerous accounting studies claim that investors fail to rationally price ...

Recent research has linked the reduction of abnormal accruals to corporate governance metrics. The results of these studies, however, are based on samples taken from periods prior to promulgated board ...

Generally accepted accounting principles, commonly referred to by the acronym GAAP, require companies to recognize revenues when they are earned and expenses when they are incurred. Because the timing ...

Citations: Leone, Andrew J., Marty Butler, M. Willenborg. 2004. “An empirical analysis of auditor reporting and its association with abnormal accruals”. Journal of Accounting and Economics. 139-165.

Long-Term Survival and Competing Causes of Death in Patients With Early-Stage Hodgkin’s Disease Treated at Age 50 or Younger PURPOSE: We chose to examine the impact of socioeconomic factors on accrual ...