...Dan‐Bee Song; Ho‐Young Lee; Eun‐Jung Cho Purpose The purpose of this paper is to examine whether earnings management is related to incidence of fraud and the amount of misappropriated assets. By examining the research question, this study seeks to improve our understanding of using the accrual...

...Alan Reinstein; Gerald H. Lander The provisions of Statement of Financial Accounting Standards (SFAS) No. 144, Accounting for the Impairment or Disposal of Long‐lived Assets, have raised many implementation issues for entities adhering to its increased requirements to recognize and measure...

...Kieran Sheedy‐Gohil Reviews previous approaches to putting a financial value on skills (human resource accounting) and offers an explanation for their very limited success. Proposes a new method of measuring an organization’s skills in financial terms which will allow the asset value of skills...

...Gil McWilliam; Leslie de Chernatony There is increasing interest in brand valuation as brands have started to appear as intangible assets on the balance‐sheet. Their appearance on the balance‐sheet may lead to misleading financial information if accountants and auditors do not fully understand how...