This series focuses on the academic and theoretical side of the profession in the areas of financial accounting, accounting education and auditing. Articles range from empirical and analytical, to the development of new technologies.

The series focuses on the academic and theoretical side of the profession in the areas of financial accounting, accounting education and auditing. The articles range from empirical, to analytical, to the development of new technologies.

This series aims to provide a forum for discourse among and between academic and practicing accountants on issues of significance to the future of the discipline. Emphasis is placed on original commentary, critical analysis and creative research that would substantively advance our understanding of financial markets and behavioral phenomenon relevant to real world choices. last two decades of the 20th century. A wide array of unsolved questions continues to plague a profession under fire in the aftermath of the Enron bankruptcy. Questions about adequacy of financial accounting and auditing...