Advances in Accounting - Advances in Accounting

Publisher Marketing: This series aims to provide a forum for discourse among and between academic and practicing accountants on issues of significance to the future of the discipline. Emphasis is placed on original commentary, critical analysis and creative research that would substantively advance our understanding of financial markets and behavioral phenomenon relevant to real world choices. last two decades of the 20th century. A wide array of unsolved questions continues to plague a profession under fire in the aftermath of the Enron bankruptcy. Questions about adequacy of financial accounting and auditing standards, procedures and practices abound today. This volume of Advances in Accounting includes articles that address the predictability of corporate earnings, and recently challenged practices in financial reporting. It also addresses unethical auditor practices and the ex-post review of auditor decisions, and evaluation of corporate chief executives' performance. Other articles address important corporate budgetary issues, tax services and accounting education.

Contributor Bio:  Reckers, Philip M Phil Reckers is the editor of Advances in Accounting and also serves on the editorial board of Auditing: A Journal Practice and Theory, Behavioral Research in Accounting and the International Journal of Auditing (U. K.). Dr. Reckers is a recipient of five research grants from the KPMG Peat Marwick Foundation's Research Opportunities in Auditing Program, as well as a recipient of a research grant from the Ernst and Young Tax Research Program. Dr. Reckers has published in a variety of journals including The Accounting Review, Accounting, Organizations & Society, Journal of Accounting & Public Policy, The Journal of Accounting Research, Contemporary Accounting Research, The National Tax Journal, The Securities Law Review and Decision Sciences. He is also a co-author on our Intermediate Accounting text by Hartman. Contributor Bio:  Whitecotton, Stacey Robert Libby is the David A. Thomas Professor of Management at the Johnson Graduate School of Management at Cornell University, where he teaches the introductory financial accounting course. He previously taught at the University of Illinois, Pennsylvania State University, University of Texas at Austin, University of Chicago, and University of Michigan. He received his B. S. from Pennsylvania State University and his M. A. S. and Ph. D. from the University of Illinois; he is also a CPA. Bob is a widely published author specializing in behavioral accounting. He was selected as the AAA Outstanding Educator in 2000. His prior text, Accounting and Human Information Processing (Prentice Hall, 1981), was awarded the AICPA/AAA Notable Contributions to the Accounting Literature Award. He received this award again in 1996 for a paper. He has published numerous articles in the Journal of Accounting Research; Accounting, Organizations, and Society; and other accounting journals. He is past Vice President-Publications of the American Accounting Association and is a member of the American Institute of CPAs and the editorial boards of The Accounting Review; Accounting, Organizations, and Society; Journal of Accounting Literature; and Journal of Behavioral Decision Making.