Financial Accounting and International Accounting

  • Compliance with IFRS/IAS in emerging and transitioning economies
  • IFRS/IAS and accountants' judgment
  • International accounting convergence and harmonisation
  • Creative accounting and quality of financial reporting
  • Financial reporting and capital markets and stock market returns
  • Earnings management and shareholder reactions
  • Corporate governance practices in the developing and developed worlds: a cross-comparison
  • Communication and financial reporting on the internet
  • Rule based accounting versus principle based accounting
  • Accounting practices for financial instruments
  • Financial reporting in emerging economies and those in transition
  • International accounting harmonisation strategies
  • Social and environmental reporting: comparison across nations
  • Financial reporting and adoption of IFRS/IAS by SMEs
  • Cultural impact on financial reporting
  • Disclosure of financial forecasts in annual reports
  • Accounting practices for intellectual capital and other intangible assets
  • Segmental reporting
  • International taxation and transfer pricing
  • Assessing, measuring, reporting and managing risk in accounting
  • Accounting regulations and standard setting
  • Interaction of accounting with real business decisions
  • Accounting for complex mergers and acquisitions

 

Auditing

  • Audit quality and auditor skills
  • Non-audit services and auditor independence
  • Auditor judgment
  • Audit planning
  • Audit committees in developing countries
  • Determinants of audit fees
  • Audit risks, fraud detection and auditors, auditors' liabilities
  • Forensic accounting and auditing
  • Board composition, non-executive directors and corporate financial performance
  • Value added auditing
  • Internal control and internal auditing
  • Audit expectations gap
  • Systems audit
  • International auditing standards
  • True and fair view applications
  • Assessing, measuring and managing risk in auditing
  • The effect of audit standard-setting bodies on audits and audit quality

 

Performance Measurement and Management Accounting

  • Balanced scorecards and performance evaluation
  • Non-financial performance measurement
  • Performance measurement practices of multinational corporations
  • Performance evaluation in service and public sector organisations
  • Relationship between performance evaluation and the achievement of organizational objectives
  • Measurement and management of intellectual capital
  • Changing role of accountants in the new technological era
  • Activity-based costing and activity-based management
  • Just-in-time and accounting implications
  • Quality costs and reporting
  • Target costing and strategic cost management practices
  • Corporate budgeting practices in emerging capital markets
  • Budgetary participation and budgetary slack studies
  • Capital budgeting for advanced manufacturing technology
  • Profitability analysis, revenue driver analysis, promotional effectiveness, and other approaches to integrate accounting information and marketing
  • Assessing, measuring and managing risk in performance evaluation

 

AIS and Others

  • Control, security, and audit of accounting information systems
  • Accounting and e-business
  • ERP and e-commerce interactions with accounting information systems
  • XML and XBRL applications in accounting
  • Privacy and security issues in accounting information systems
  • Applications of artificial intelligence techniques and emerging technologies in accounting research, practice, and education
  • Professional skills versus professional ethics
  • International dispersion/diffusion of financial and management accounting practices
  • Accounting education in developing countries