School of Accounting Academic Department School
The School of Accounting in the College of Business at Florida International University in Miami, Florida, is committed to excellence, integrity, teamwork, and lifelong learning.
Our programs are among the most innovative in the country. We offer a Master of Accounting with tracks in Assurance, Taxation and Analytics. For undergraduates, we have a Bachelor of Accounting degree with opportunities for students to intern with and learn from top accounting firm professionals. Their academic relevance is ensured by our School's Advisory Board members, who understand employers needs, contribute to our curriculum, and recruit our graduates.
Our faculty are top-notch researchers and professors, with expertise in a host of accounting disciplines and across both private and public sectors.
Our accounting students also have many opportunities to become involved in the profession through our student organizations ALPFA and Beta Alpha Psi.
The college offers a variety of scholarships to help students fund their education and prepare for their careers.
Overview
Affiliation
people
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Position
- Aldrich, Jose, Professor
- Barman, David, Associate Teaching Professor
- Barua, Abhijit, Professor
- Bianchi, Pietro, Assistant Professor
- Brunken, Teresita, Assistant Professor
- Carmenate, Jimmy, Assistant Professor
- Chung, Silver, Assistant Professor
- Elias, Desiree, Assistant Teaching Professor
- Ganske, Sue, Professor
- Gelman, Wendy, Teaching Professor
- Harris, Erica, Associate Professor
- Henry, Kenneth, Professor
- Huang, Xiao Chuan, Associate Professor
- Jansta, Stanislav, Assistant Teaching Professor
- Milian, Jonathan, Associate Professor
- Myring, Mark, Professor
- Perry, Frederick, Professor
- Raghunandan, Kannan, Eminent Scholar
- Simon, Pablo, Assistant Teaching Professor
- Smith, Antoinette, Professor
- Surysekar, Krishnamurthy, Professor
- Tang, Minye, Assistant Professor
- Tarangelo, Thomas, Assistant Teaching Professor
- Vulcheva, Maria, Associate Professor
- Weismann, Miriam, Professor
- Wheatley, Clark, Professor
organization within
Scholarly & Creative Works
select organization publications
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Article
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2020Management forecast errors and corporate investment efficiency. JOURNAL OF CONTEMPORARY ACCOUNTING & ECONOMICS. 16.Full Text via DOI: 10.1016/j.jcae.2020.100208 Web of Science: 000591532300005
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2020Shareholder Dissatisfaction and Subsequent Audit Outcomes. ACCOUNTING HORIZONS. 34:181-200.Full Text via DOI: 10.2308/HORIZONS-18-167 Web of Science: 000603036200009
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2020The Effect of Institutional Ownership on the Timing of Earnings Announcements: Evidence from the Russell Index Inclusion. EUROPEAN ACCOUNTING REVIEW.Full Text via DOI: 10.1080/09638180.2020.1838310 Web of Science: 000589108700001
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2020Does board diversity influence firms' corporate social responsibility reputation?. SOCIAL RESPONSIBILITY JOURNAL.Full Text via DOI: 10.1108/SRJ-04-2020-0143 Web of Science: 000586598400001
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2020The Effect of Investor Sentiment on Nonprofit Donations. JOURNAL OF BUSINESS ETHICS.Full Text via DOI: 10.1007/s10551-020-04646-7 Web of Science: 000578025900003
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2020Abnormal disclosure tone and going concern modified audit reports. JOURNAL OF ACCOUNTING AND PUBLIC POLICY. 39.Full Text via DOI: 10.1016/j.jaccpubpol.2020.106764 Web of Science: 000564553200007
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2020The use and consequences of perquisite types in nonprofit organizations. JOURNAL OF ACCOUNTING AND PUBLIC POLICY. 39.Full Text via DOI: 10.1016/j.jaccpubpol.2020.106737 Web of Science: 000564553200006
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2020Do going concern opinions provide incremental information to predict corporate defaults?. REVIEW OF ACCOUNTING STUDIES.Full Text via DOI: 10.1007/s11142-020-09544-x Web of Science: 000543017600001
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2020Interlocking Boards in Nonprofit Organizations. ACCOUNTING HORIZONS. 34:1-17.Full Text via DOI: 10.2308/horizons-16-104 Web of Science: 000569135900001
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2020The Role of Web Assurance Seals in Nonprofit Giving. JOURNAL OF INFORMATION SYSTEMS. 34:131-148.Full Text via DOI: 10.2308/isys-52614 Web of Science: 000569093400008
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2020The Effect of Large Corporate Donors on Non-profit Performance. JOURNAL OF BUSINESS ETHICS.Full Text via DOI: 10.1007/s10551-020-04516-2 Web of Science: 000529130900001
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2020Are audit fees discounted in initial year audit engagements?. JOURNAL OF ACCOUNTING & ECONOMICS. 69.Full Text via DOI: 10.1016/j.jacceco.2019.101282 Web of Science: 000536117100001
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2020Different roles of shared and vertical leadership in promoting team creativity: Cultivating and synthesizing team members' individual creativity. PERSONNEL PSYCHOLOGY. 73:199-225.Full Text via DOI: 10.1111/peps.12321 Web of Science: 000514314200002
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2020What Do Employees Know? Evidence from a Social Media Platform. ACCOUNTING REVIEW. 95:199-226.Full Text via DOI: 10.2308/accr-52519 Web of Science: 000519522500008
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2020Internal information quality and patent-related innovation. JOURNAL OF BUSINESS FINANCE & ACCOUNTING. 47:489-518.Full Text via DOI: 10.1111/jbfa.12439 Web of Science: 000513725700001
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2020Dual-class ownership structure and audit fees. INTERNATIONAL JOURNAL OF AUDITING. 24.Full Text via DOI: 10.1111/ijau.12185 Web of Science: 000508419700001
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2020Are going-concern issues disclosed in audit reports associated with subsequent bankruptcy? Evidence from the United States. INTERNATIONAL JOURNAL OF AUDITING. 24.Full Text via DOI: 10.1111/ijau.12183 Web of Science: 000507483100001
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2020The effect of changing fiscal year-ends on audit fees and audit quality. JOURNAL OF FINANCIAL ECONOMIC POLICY. 12:365-382.Full Text via DOI: 10.1108/JFEP-07-2019-0140 Web of Science: 000547377200004
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2019Breaking the chain: GPO changes and hospital supply cost efficiency. INTERNATIONAL JOURNAL OF PRODUCTION ECONOMICS. 218:297-307.Full Text via DOI: 10.1016/j.ijpe.2019.06.012 Web of Science: 000500377000023
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2019Internal Auditing in India and China: Some Empirical Evidence and Issues for Research. JOURNAL OF ACCOUNTING AUDITING AND FINANCE. 34:511-523.Full Text via DOI: 10.1177/0148558X18762976 Web of Science: 000485270300001
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2019Cloud-Computing Risk Disclosure and ICFR Material Weakness: The Moderating Role of Accounting Reporting Complexity. JOURNAL OF INFORMATION SYSTEMS. 33:1-17.Full Text via DOI: 10.2308/isys-52134 Web of Science: 000499126200001
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2019Earnings informativeness in dual-class firms An empirical investigation of the earnings quality and the information environment. REVIEW OF ACCOUNTING AND FINANCE. 18:399-431.Full Text via DOI: 10.1108/RAF-09-2017-0178 Web of Science: 000480279300003
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2019The Effects of Auditor Social and Human Capital on Auditor Compensation: Evidence from the Italian Small Audit Firm Market. EUROPEAN ACCOUNTING REVIEW.Full Text via DOI: 10.1080/09638180.2019.1647258 Web of Science: 000479541600001
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2019Financial versus operating liability leverage and audit fees. INTERNATIONAL JOURNAL OF AUDITING. 23:231-244.Full Text via DOI: 10.1111/ijau.12157 Web of Science: 000476551300005
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2019Hierarchy of earnings thresholds based on discretionary accruals. ADVANCES IN ACCOUNTING. 44:29-48.Full Text via DOI: 10.1016/j.adiac.2018.12.002 Web of Science: 000465351800005
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2019On the medical loss ratio (MLR) and sticky selling general and administrative costs: Evidence from health insurers. JOURNAL OF ACCOUNTING AND PUBLIC POLICY. 38:53-61.Full Text via DOI: 10.1016/j.jaccpubpol.2019.01.004 Web of Science: 000466456100006
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2018Consequences of adopting an expanded auditor's report in the United Kingdom. REVIEW OF ACCOUNTING STUDIES. 23.Full Text via DOI: 10.1007/s11142-018-9464-0 Web of Science: 000448530500009
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2018Factors Related to Internal Auditors' Organizational-Professional Conflict. ACCOUNTING HORIZONS. 32.Full Text via DOI: 10.2308/acch-52139 Web of Science: 000456012300007
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2018Benefits and implications of competing on process excellence: Evidence from California hospitals. INTERNATIONAL JOURNAL OF PRODUCTION ECONOMICS. 202.Full Text via DOI: 10.1016/j.ijpe.2018.05.013 Web of Science: 000438479800006
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2018Regulatory Quality and Global Specialist Auditor Fee Premiums. AUDITING-A JOURNAL OF PRACTICE & THEORY. 37.Full Text via DOI: 10.2308/ajpt-51843 Web of Science: 000441542700009
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2018Liability of Foreignness: The Impact of Elimination of the Reconciliation Requirement on International Asset Allocation by U.S. Investors. JOURNAL OF INTERNATIONAL ACCOUNTING RESEARCH. 17:75-95.Full Text via DOI: 10.2308/jiar-51951 Web of Science: 000454552600006
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2018Do Enterprise Resource Planning Systems (ERPs) Constrain Real Earnings Management?. JOURNAL OF INFORMATION SYSTEMS. 32.Full Text via DOI: 10.2308/isys-51760 Web of Science: 000453675000005
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2018The Information Content of Guidance and Earnings. EUROPEAN ACCOUNTING REVIEW. 27:105-128.Full Text via DOI: 10.1080/09638180.2016.1231074 Web of Science: 000425393500005
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2018The Use of Hierarchical Linear Modeling to Address Lack-of-Independence in Empirical Auditing Research. EUROPEAN ACCOUNTING REVIEW. 27:185-196.Full Text via DOI: 10.1080/09638180.2016.1248459 Web of Science: 000425393500009
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2017An Investigation of Analysts' Praise of Management During Earnings Conference Calls. JOURNAL OF BEHAVIORAL FINANCE. 18:65-77.Full Text via DOI: 10.1080/15427560.2017.1276068 Web of Science: 000395112300006
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2017Does Stock Liquidity Affect Accrual-based Earnings Management?. JOURNAL OF BUSINESS FINANCE & ACCOUNTING. 44:417-447.Full Text via DOI: 10.1111/jbfa.12236 Web of Science: 000399943500003
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2017Does an Analyst's Access to Information Vary with the Favorableness of Their Language When Speaking to Management?. ACCOUNTING HORIZONS. 31:13-31.Full Text via DOI: 10.2308/acch-51798 Web of Science: 000416974000002
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2017Is SOX 404(a) Management Internal Control Reporting an Effective Alternative to SOX 404(b) Internal Control Audits?. AUDITING-A JOURNAL OF PRACTICE & THEORY. 36:71-89.Full Text via DOI: 10.2308/ajpt-51669 Web of Science: 000408057500004
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2017Pension accounting reform and future cash flow predictability. JOURNAL OF FINANCIAL ECONOMIC POLICY. 9.Full Text via DOI: 10.1108/JFEP-05-2016-0032 Web of Science: 000401064400006
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2017Real earnings management or "just business". JOURNAL OF FINANCIAL ECONOMIC POLICY. 9.Full Text via DOI: 10.1108/JFEP-09-2016-0065 Web of Science: 000406712100003
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2017Shareholder Votes on Auditor Ratification and Subsequent Auditor Dismissals. ACCOUNTING HORIZONS. 31:129-139.Full Text via DOI: 10.2308/acch-51512 Web of Science: 000395790800008
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2017The Timing of Auditor Hiring: Determinants and Consequences. ACCOUNTING HORIZONS. 31:85-103.Full Text via DOI: 10.2308/acch-51732 Web of Science: 000407418300006
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2017The influence of culture on real earnings managementFull Text via DOI: 10.1108/IJoEM-12-2014-0218 Web of Science: 000395670700003
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2016Insider sales based on short-term earnings information. REVIEW OF QUANTITATIVE FINANCE AND ACCOUNTING. 47.Full Text via DOI: 10.1007/s11156-014-0496-7 Web of Science: 000377435600005
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2016The Volatility of Other Comprehensive Income and Audit Fees. ACCOUNTING HORIZONS. 30:195-210.Full Text via DOI: 10.2308/acch-51357 Web of Science: 000377072200002
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2015Satyam Failure and Changes in Indian Audit Committees. JOURNAL OF ACCOUNTING AUDITING AND FINANCE. 30.Full Text via DOI: 10.1177/0148558X15584124 Web of Science: 000212069800006
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2015Fee Discounting and Audit Quality Following Audit Firm and Audit Partner Changes: Chinese Evidence. ACCOUNTING REVIEW. 90:1517-1546.Full Text via DOI: 10.2308/accr-50958 Web of Science: 000368808300009
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2015On the Association between Donor-Imposed Financial Inflexibility and Future Donations to Charitable Organizations. JOURNAL OF MANAGEMENT ACCOUNTING RESEARCH. 27.Full Text via DOI: 10.2308/jmar-50900 Web of Science: 000374337300004
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2015The Creation and Segmentation of the Euronext Stock Exchange: A Solution to the Inadequacy of National Securities Regulators?. ACCOUNTING HORIZONS. 29:853-885.Full Text via DOI: 10.2308/acch-51184 Web of Science: 000366869300005
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2015Unsophisticated Arbitrageurs and Market Efficiency: Overreacting to a History of Underreaction?. JOURNAL OF ACCOUNTING RESEARCH. 53:175-220.Full Text via DOI: 10.1111/1475-679X.12070 Web of Science: 000350299100005
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2014Earnings changes associated with relaxing the reconciliation requirement in non-U.S. firms' SEC filings. JOURNAL OF ACCOUNTING AND PUBLIC POLICY. 33:424-448.Full Text via DOI: 10.1016/j.jaccpubpol.2014.06.003 Web of Science: 000343371900001
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2014The Ability of Global Stock Exchange Mechanisms to Mitigate Home Bias: Evidence from Euronext. MANAGEMENT SCIENCE. 60:1655-1676.Full Text via DOI: 10.1287/mnsc.2013.1831 Web of Science: 000338719600003
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2014The Global Financial Crisis: US Bankruptcies and Going-Concern Audit Opinions. ACCOUNTING HORIZONS. 28:59-75.Full Text via DOI: 10.2308/acch-50659 Web of Science: 000333596000004
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2013Audit Reporting for Going-Concern Uncertainty: A Research Synthesis. AUDITING-A JOURNAL OF PRACTICE & THEORY. 32:353-384.Full Text via DOI: 10.2308/ajpt-50324 Web of Science: 000319466700011
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2013Early Warnings of Internal Control Problems: Additional Evidence. AUDITING-A JOURNAL OF PRACTICE & THEORY. 32:171-188.Full Text via DOI: 10.2308/ajpt-50380 Web of Science: 000317837300008
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2013IT Governance Characteristics, Electronic Medical Records Sophistication, and Financial Performance in US Hospitals: An Empirical Investigation. DECISION SCIENCES. 44:483-516.Full Text via DOI: 10.1111/deci.12019 Web of Science: 000320724900004
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2013Market Reactions to Departures of Audit Committee Directors. ACCOUNTING HORIZONS. 27:113-128.Full Text via DOI: 10.2308/acch-50284 Web of Science: 000315946600006
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2013Market reactions to appointment of audit committee directors post-SOX: A note. JOURNAL OF ACCOUNTING AND PUBLIC POLICY. 32:84-89.Full Text via DOI: 10.1016/j.jaccpubpol.2012.10.004 Web of Science: 000314322000005
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2013Non-Timely 10-K Filings and Audit Fees. ACCOUNTING HORIZONS. 27:737-755.Full Text via DOI: 10.2308/acch-50591 Web of Science: 000328639900004
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2012Corporate Governance in the Indian Context. ACCOUNTING HORIZONS. 26:583-599.Full Text via DOI: 10.2308/acch-50179 Web of Science: 000309327300010
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2012Internal Control Reporting and Audit Report Lags: Further Evidence. AUDITING-A JOURNAL OF PRACTICE & THEORY. 31:203-218.Full Text via DOI: 10.2308/ajpt-50190 Web of Science: 000307608400009
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2012Shareholder Voting on Auditor Selection, Audit Fees, and Audit Quality. ACCOUNTING REVIEW. 87:149-171.Full Text via DOI: 10.2308/accr-10159 Web of Science: 000299819700006
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2012Why computer-mediated communication improves the effectiveness of fraud brainstorming. INTERNATIONAL JOURNAL OF ACCOUNTING INFORMATION SYSTEMS. 13:334-356.Full Text via DOI: 10.1016/j.accinf.2012.03.002 Web of Science: 000314745000003
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2011Audit Fees after Remediation of Internal Control Weaknesses. ACCOUNTING HORIZONS. 25:87-105.Full Text via DOI: 10.2308/acch.2011.25.1.87 Web of Science: 000288200500005
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2010Audit Report Lags after Voluntary and Involuntary Auditor Changes. ACCOUNTING HORIZONS. 24:671-688.Full Text via DOI: 10.2308/acch.2010.24.4.671 Web of Science: 000285393900007
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2010Audit committee characteristics and investment in internal auditing. JOURNAL OF ACCOUNTING AND PUBLIC POLICY. 29:503-513.Full Text via DOI: 10.1016/j.jaccpubpol.2010.09.001 Web of Science: 000284391200006
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2010CFO Gender and Accruals Quality. ACCOUNTING HORIZONS. 24:25-39.Full Text via DOI: 10.2308/acch.2010.24.1.25 Web of Science: 000275516600002
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2010Earnings Management Using Discontinued Operations. ACCOUNTING REVIEW. 85:1485-1509.Full Text via DOI: 10.2308/accr.2010.85.5.1485 Web of Science: 000281529800001
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2010Managing Earnings Using Classification Shifting: Evidence from Quarterly Special Items. ACCOUNTING REVIEW. 85:1303-1323.Full Text via DOI: 10.2308/accr.2010.85.4.1303 Web of Science: 000279398300008
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2009Fraud Brainstorming Using Computer-Mediated Communication: The Effects of Brainstorming Technique and Facilitation. ACCOUNTING REVIEW. 84.Full Text via DOI: 10.2308/accr.2009.84.4.1209 Web of Science: 000268391000008
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2009AUDITOR ATTESTATION OF MANAGEMENT'S EVALUATION OF INTERNAL CONTROL: EVIDENCE FROM THE NONPROFIT SECTOR. RESEARCH IN GOVERNMENTAL AND NONPROFIT ACCOUNTING, VOL 12. 12:99-119.Full Text via DOI: 10.1108/S0884-0741(2009)0000012007 Web of Science: 000274179000005
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2009Audit Fees at US Non-Profit Organizations. AUDITING-A JOURNAL OF PRACTICE & THEORY. 28:289-303.Full Text via DOI: 10.2308/aud.2009.28.2.289 Web of Science: 000271006800012
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2009Audit Fees for Initial Audit Engagements Before and After SOX. AUDITING-A JOURNAL OF PRACTICE & THEORY. 28:171-190.Full Text via DOI: 10.2308/aud.2009.28.1.171 Web of Science: 000266613300009
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2009Financial Restatements and Shareholder Ratifications of the Auditor. AUDITING-A JOURNAL OF PRACTICE & THEORY. 28:225-240.Full Text via DOI: 10.2308/aud.2009.28.1.225 Web of Science: 000266613300012
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2008Auditor Tenure and Shareholder Ratification of the Auditor. ACCOUNTING HORIZONS. 22:297-314.Full Text via DOI: 10.2308/acch.2008.22.3.297 Web of Science: 000260019900003
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2008Partner Familiarity and Audit Fees: Evidence from Former Andersen Clients. AUDITING-A JOURNAL OF PRACTICE & THEORY. 27:217-229.Full Text via DOI: 10.2308/aud.2008.27.2.217 Web of Science: 000265151200010
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2007Auditor industry specialization, client bargaining power, and audit fees: Further evidence. AUDITING-A JOURNAL OF PRACTICE & THEORY. 26:147-158.Full Text via DOI: 10.2308/aud.2007.26.1.147 Web of Science: 000248817000008
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2007Controls as a sharable knowledge commodity: An architecture for open exchange. GROUP DECISION AND NEGOTIATION. 16:143-167.Full Text via DOI: 10.1007/s10726-006-9060-8 Web of Science: 000244197700003
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2007Internal control weakness and cost of equity: Evidence from SOX section 404 disclosures. ACCOUNTING REVIEW. 82:1255-1297.Full Text via DOI: 10.2308/accr.2007.82.5.1255 Web of Science: 000250614700007
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2007Types of nonaudit fees and financial reporting quality. AUDITING-A JOURNAL OF PRACTICE & THEORY. 26:133-145.Full Text via DOI: 10.2308/aud.2007.26.1.133 Web of Science: 000248817000007
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2006Accruals management to achieve earnings benchmarks: A comparison of pre-managed profit and loss firms. JOURNAL OF BUSINESS FINANCE & ACCOUNTING. 33:653-670.Full Text via DOI: 10.1111/j.1468-5957.2006.00017.x Web of Science: 000240753600002
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2006Firm characteristics and voluntary management reports on internal control. AUDITING-A JOURNAL OF PRACTICE & THEORY. 25:25-39.Full Text via DOI: 10.2308/aud.2006.25.2.25 Web of Science: 000248816800002
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2006SOX section 404 material weakness disclosures and audit fees. AUDITING-A JOURNAL OF PRACTICE & THEORY. 25:99-114.Full Text via DOI: 10.2308/aud.2006.25.1.99 Web of Science: 000237904400006
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2005Reducing incremental costs associated with the delegation of incentive contracting decisions: An analysis of planning and control decisions in a manufacturing setting in the presence of moral hazard. EUROPEAN JOURNAL OF OPERATIONAL RESEARCH. 162.Full Text via DOI: 10.1016/j.ejor.2003.09.015 Web of Science: 000225602800019
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2005Do investors' perceptions vary with types of nonaudit fees? Evidence from auditor ratification voting. AUDITING-A JOURNAL OF PRACTICE & THEORY. 24:9-25.Full Text via DOI: 10.2308/aud.2005.24.2.9 Web of Science: 000234632400001
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2005Recent changes in the association between bankruptcies and prior audit opinions. AUDITING-A JOURNAL OF PRACTICE & THEORY. 24:21-35.Full Text via DOI: 10.2308/aud.2005.24.1.21 Web of Science: 000234632000002
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2003Audit committee composition and shareholder actions: Evidence from voting on auditor ratification. AUDITING-A JOURNAL OF PRACTICE & THEORY. 22.Full Text via DOI: 10.2308/aud.2003.22.2.253 Web of Science: 000187403700013
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2003Evidence on the joint determination of audit and non-audit fees. JOURNAL OF ACCOUNTING RESEARCH. 41.Full Text via DOI: 10.1111/1475-679X.00121 Web of Science: 000184666600005
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2003The association between audit committee characteristics and audit fees. AUDITING-A JOURNAL OF PRACTICE & THEORY. 22.Full Text via DOI: 10.2308/aud.2003.22.2.17 Web of Science: 000187403700001
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2003An empirical investigation of audit fees, nonaudit fees, and audit committees. CONTEMPORARY ACCOUNTING RESEARCH. 20.Full Text via DOI: 10.1506/8YP9-P27G-5NW5-DJKK Web of Science: 000183664000001
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2003The influence of interim auditor reviews on the association of returns with earnings. ACCOUNTING REVIEW. 78.Full Text via DOI: 10.2308/accr.2003.78.1.251 Web of Science: 000180847400010
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Auditors' Joint Engagements and Audit Quality: Evidence from Italian Private CompaniesFull Text via DOI: 10.1111/1911-3846.12327 Web of Science: 000445328700014
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Book
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Conference
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Editorial Material
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2019Audits of the largest clients by industry. ADVANCES IN ACCOUNTING.Full Text via DOI: 10.1016/j.adiac.2019.100435 Web of Science: 000499680400001
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Note
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Preprint
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Publication
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2015The Dark Side of Online Knowledge Sharing (Retraction of Vol 26, Pg 71, 2012). JOURNAL OF INFORMATION SYSTEMS.Full Text via DOI: 10.2308/isys-10429 Web of Science: 000213757200012
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Review
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2016The Impact of Different Accounting Reporting Methods on the Informativeness of Research and Development Costs: IFRS Compared to U.S. GAAP. REVIEW OF PACIFIC BASIN FINANCIAL MARKETS AND POLICIES.Full Text via DOI: 10.1142/S0219091516500259 Web of Science: 000395315600005
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