UMGC Library

UCSP 605 and ASC 601: Articles by Discipline: Accounting

Baker, C. R. (2017). The influence of accounting theory on the FASB conceptual framework. Accounting Historians Journal, 44(2), 109–124. 

Baudot, L., Demek, K. C., & Huang, Z. (2018). The accounting profession’s engagement with accounting standards: Conceptualizing accounting complexity through Big 4 comment letters. Auditing: A Journal of Practice & Theory, 37(2), 175–196. 

Black, D. E., Christensen, T. E., Ciesielski, J. T., & Whipple, B. C. (2018). Non‐GAAP reporting: Evidence from academia and current practice. Journal of Business Finance & Accounting, 45(3/4), 259–294. 

Bloom, R. (2018). Conservatism in accounting: A reassessment. Accounting Historians Journal, 45(2), 1–15.  

Chan, K. K., & Kim, T. (2020). The artificially intelligent audit function: With planning and processes, AI can revolutionize internal audit’s work and value. Internal Auditor, 77(4), 30–34. 

Kim, P. H., Wiltermuth, S. S., & Newman, D. T. (2021). A theory of ethical accounting and its implications for hypocrisy in organizations. Academy of Management Review, 46(1), 172–191. 

McDonough, R., Panaretou, A., & Shakespeare, C. (2020). Fair value accounting: Current practice and perspectives for future research. Journal of Business Finance & Accounting, 47, 303–332. 

Pickard, M. D., Schuetzler, R., Valacich, J. S., & Wood, D. A. (2020). Innovative accounting interviewing: A comparison of real and virtual accounting interviewers. Accounting Review, 95(6), 339–366.