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