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