Business Intelligence

Accounting Scholarship That Advances Professional Knowledge And Practice

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Executive Summary

Recent accounting scholarship has used statistical analysis on asset prices, financial reports and disclosures, laboratory experiments, and surveys of practice. The paper has studied the interface among accounting information, capital markets, standard setters, and financial analysts and how managers make accounting choices. The paper encourages accounting scholars to devote more resources to obtaining a fundamental understanding of contemporary and future practice and how analytic tools and contemporary advances in accounting and related disciplines can be deployed to improve the professional practice of accounting.

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