We test conjectures about the determinants of materiality judgments by examining a financial reporting choice made by firms that discover errors in prior years' financial statements. From late 2004 to ...
GASB issued guidance Monday designed to improve the accounting and financial reporting requirements for accounting changes and error corrections. GASB Statement No ...
From manual entry to seamless automation, accounting has taken many shapes throughout history. Here is where it stands now and what its future holds.