Methodology in Financial Accounting Theory

Authored by: Carien van Mourik

The Routledge Companion to Accounting, Reporting and Regulation

Print publication date:  September  2013
Online publication date:  October  2013

Print ISBN: 9780415625739
eBook ISBN: 9780203103203
Adobe ISBN: 9781136243509


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Recently, 1 Baruch Lev outlined how accounting research has produced research findings that are relevant to society in the areas of regulations (e.g. related to the consequences of Sarbanes Oxley), investors (with respect to determining managerial quality) and managers (regarding the advantages of providing earnings guidance). He also noted that there has been a remarkable lack of progress in research, or even serious efforts, to improve the accounting model, its framework or its practices.

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