Financial Accounting Research Topics

Research Area/ Research Interest: Financial Accounting

Research Paper Topics on Cost & Management Accounting for Masters and PhD Thesis and publication

  1. Experimental research in financial accounting
  2. Financial accounting theory
  3. Understanding financial accounting practice
  4. Financial accounting: an introduction to concepts, methods and uses
  5. Financial accounting information and corporate governance
  6. Issues in financial accounting
  7. Financial accounting and corporate governance: a discussion
  8. FASB’s statements on objectives and elements of financial accounting: A review
  9. Advanced financial accounting
  10. Financial accounting theory sevent edition
  11. Australian financial accounting
  12. The use of mathematical models in financial accounting
  13. Advanced financial accounting
  14. Financial accounting and reporting
  15. Financial Accounting with International Financial Reporting Standards
  16. Financial accounting in an economic context
  17. A history of financial accounting (RLE Accounting)
  18. Distributions of financial accounting ratios: some empirical evidence
  19. The FASB’s conceptual framework, financial accounting and the maintenance of the social world
  20. On the convergence of management accounting and financial accounting–the role of information technology in accounting change
  21. Financial accounting: tools for business decision-making
  22. Thoughts on financial accounting and the banking industry
  23. Financial accounting developments in the European Union: past events and future prospects
  24. The nature of financial accounting objectives: A summary and synthesis
  25. Financial accounting in the banking industry: A review of the empirical literature
  26. The theoretical relationship between systematic risk and financial (accounting) variables
  27. Financial accounting: in communicating reality, we construct reality
  28. Financial Accounting: Information for Decisions, 8e
  29. Financial accounting knowledge, conceptual framework projects and the social construction of the accounting profession
  30. Transparency, financial accounting information, and corporate governance
  31. Decision oriented financial accounting
  32. Some determinants of student performance in the first college-level financial accounting course
  33. Factors influencing a firm’s accounting policy decisions when tax accounting and financial accounting coincide
  34. Auditors’ incentives and their application of financial accounting standards
  35. Financial accounting: The impact on decision makers
  36. Financial accounting information, organizational complexity and corporate governance systems
  37. On the myth of “Anglo-Saxon” financial accounting
  38. Blockchain: The introduction and its application in financial accounting
  39. Corporate financial accounting and reporting
  40. Financial accounting: An introduction
  41. Managerial decision-making and financial accounting information
  42. The relevance of the value relevance literature for financial accounting standard setting: another view
  43. Global financial accounting and reporting: principles and analysis
  44. The sociopolitical paradigm in financial accounting research
  45. The association between financial accounting measures and real economic activity: A multinational study
  46. A descriptive analysis of select input bases of the Financial Accounting Standards Board
  47. Financial accounting reform in Flemish municipalities: An empirical investigation
  48. The relevance of the value-relevance literature for financial accounting standard setting
  49. The effects of financial accounting conformity on recommendations of tax preparers
  50. Financial accounting
  51. A review of financial accounting fraud detection based on data mining techniques
  52. The use of on-line summative assessment in an undergraduate financial accounting course
  53. Disciplining the shopfloor: A comparison of the disciplinary effects of managerial psychology and financial accounting
  54. The use of financial accounting choice to support aggressive tax positions: Public and private firms
  55. Analysis of enterprise financial accounting information management from the perspective of big data
  56. Using psychology theories in archival financial accounting research
  57. Moving the financial accounting research front forward: the UK contribution
  58. Political aspects of financial accounting standard setting in the USA
  59. Introducing a learning portfolio in an undergraduate financial accounting course
  60. An approach for measuring the degree of comparability of financial accounting information
  61. The Foundation of Financial Accounting
  62. The value relevance of financial accounting information in a transition economy: The case of the Czech Republic
  63. The innovative process in financial accounting standards setting
  64. Bringing tropical forest biodiversity conservation into financial accounting calculation
  65. Economic imperialism and the crisis in financial accounting research
  66. A financial accounting and investment simulation game
  67. Financial accounting standard setting as an institutionalized action field: constraints, opportunities and dilemmas
  68. Accounting and economics: What we learn from analytical models in financial accounting and reporting
  69. The use of financial accounting information and firm performance: an empirical quantification for farms
  70. A perspective on the joint IASB/FASB exposure draft on accounting for leases: American Accounting Association’s Financial Accounting Standards Committee (AAA …
  71. Integrated cloud financial accounting cycle: how artificial intelligence, Blockchain, and XBRL will change the accounting, fiscal and auditing practices
  72. Factors Associated with Student Performance in Financial Accounting Course.
  73. International financial accounting standards in Uzbekistan
  74. Audit firm lobbying before the Financial Accounting Standards Board: An empirical study
  75. The effects of precedents and client position on auditors’ financial accounting policy judgment
  76. Students’ evaluation of the use of online summative assessment on an undergraduate financial accounting module
  77. On the myth of “Anglo-Saxon” financial accounting: A comment
  78. Exploring a new element of fraud: A study on selected financial accounting fraud cases in the world
  79. The decision usefulness of financial accounting measurement concepts: Evidence from an online survey of professional investors and their advisors
  80. The Medicare cost report and the limits of hospital accountability: improving financial accounting data
  81. Financial accounting and reporting by oil and gas producing companies: A study of information effects
  82. Using financial accounting data to examine the effect of foreign operations located in tax havens and other countries on US multinational firms’ tax rates
  83. On the intertemporal value relevance of conventional financial accounting in Australia
  84. Are stewardship and valuation usefulness compatible or alternative objectives of financial accounting?
  85. The optimal relationship between taxable income and financial accounting income: analysis and a proposal
  86. Financial Accounting and Tax Princples
  87. Households as corporate firms: an analysis of household finance using integrated household surveys and corporate financial accounting
  88. Merging activity in the Greek banking system: A financial accounting perspective
  89. The effect of the time management skills of students taking a financial accounting course on their course grades and grade point averages
  90. Associations between internal and external corporate governance characteristics: Implications for investigating financial accounting restatements
  91. Effect of cognitive style on performance in introductory financial accounting and the decision to major in accounting
  92. The Skills and Understangding of Rural Enterprise Management of the Preparation of Financial Statements Using Financial Accounting Standards (IFRS) Finacial …
  93. The impact of financial accounting practices on the measurement of profit and equity: Australia versus the United States
  94. An experimental analysis of computer-mediated instruction and student attitudes in a principles of financial accounting course
  95. Feelings of satisfaction in mature students of financial accounting in a virtual learning environment: an experience of measurement in higher education
  96. Financial reporting by Malaysian local authorities: a study of the needs and requirements of the users of local authority financial accounts
  97. Environmental financial accounting
  98. An examination of comment letters filed in the US financial accounting standard-setting process by institutional interest groups
  99. Private standards, public governance: A new look at the Financial Accounting Standards Board
  100. Some preliminary findings from a laboratory experiment on the usefulness of financial accounting information to security analysts
  101. Debt and the response to household income shocks: Validation and application of linked financial account data
  102. Use of the principles of IFRS (IAS) 39″ Financial instruments: recognition and assessment” for bank financial accounting
  103. Competition and financial accounting misreporting
  104. Macro-Networks: An application to euro area financial accounts
  105. Human Resource Accounting: a frame work for better Financial Accounting and Reporting
  106. Evolution of EU public sector financial accounting standardisation: critical events that opened the window for attempted policy change
  107. Methodology of financial accounting of cryptocurrencies according to the IFRS
  108. Problems and pitfalls in using capital budgeting and financial accounting techniques in assessing the utility of personnel programs.
  109. Theatre and intolerance in financial accounting research
  110. … USE OF INFORMATION TECHNOLOGY ON THE QUALITY OF LOCAL GOVERNMENT FINANCIAL REPORT WITH REGIONAL ACCOUNTING SYSTEM AS AN
  111. Healthcare finance: An introduction to accounting and financial management
  112. The cash flow accounting alternative for corporate financial reporting
  113. The role of accounting in the German financial system
  114. Effects of computer assisted instructional technique on students’ achievement in financial accounting in Colleges of Education in Southeast Nigeria
  115. Accounting and environmentalism: an exploration of the challenge of gently accounting for accountability, transparency and sustainability
  116. Management and cost accounting
  117. Business organization
  118. Financial and managerial accounting
  119. Corporate Financial Reporting in a Competitive Economy (RLE Accounting)
  120. Institutional reality, financial reporting and the rules of the game
  121. Impact of company’s leverage on financial accounting method choice
  122. Global financial crisis: The challenge to accounting research
  123. Financial Statement Analysis, 2/e
  124. Incidence and circumstances of accounting errors
  125. Financial Accounting
  126. Accounting and finance
  127. Accounting and the environment
  128. Worldwide financial reporting: The development and future of accounting standards
  129. Financial & managerial accounting
  130. The future of accounting and financial reporting part II: the colorized approach
  131. International accounting
  132. … related to the taxation–accounting connection, reflected in the collaboration between the romanian companies providing financial–accounting services and their …
  133. Financial Accounting-I
  134. Differences in disclosure needs of major users of financial statements
  135. Forensic accounting and financial fraud in Nigeria: An empirical approach
  136. Accounting globalization: roadblocks to IFRS adoption in the United States
  137. Intangibles and accounting classifications: in search of a classification strategy
  138. Fair value accounting: A critique
  139. Research methods and methodology in finance and accounting
  140. Financial reporting and analysis
  141. Development of accounting and financial reporting for small and medium-sized businesses in accordance with international financial reporting standards
  142. Business accounting and finance
  143. Comparative international accounting
  144. Accounting rationality and financial legitimation
  145. Setting a global standard: The case for accounting convergence
  146. Accounting and social change: a neutralist view
  147. Board characteristics, accounting report integrity, and the cost of debt
  148. Accounting
  149. The odd couple: A common future for financial and tax accounting
  150. Country-specific factors related to financial reporting and the value relevance of accounting data
  151. Economic impact of accounting standards–Implications for the FASB
  152. Implications of Accounting Research
  153. On trying to study accounting in the contexts in which it operates
  154. Fair value accounting, financial economics and the transformation of reliability
  155. Fundamental issues related to using fair value accounting for financial reporting
  156. Accounting system reform in Japanese local governments
  157. Financial accounting and reporting in Islamic banks: the case of Jordan
  158. Principles-based accounting standards
  159. Accounting standards and value relevance of financial statements: An international analysis
  160. Financial and accounting guide for not-for-profit organizations
  161. Effect of the global financial crisis on accounting convergence
  162. Construction accounting and financial management
  163. Financial analysis
  164. International accounting standards and accounting quality
  165. Accrual accounting, politics and politicians
  166. Institutional thinking: The case of financial instruments
  167. Understanding financial crisis through accounting models
  168. Financial and managerial accounting
  169. Capital markets research in accounting
  170. An analysis of the first ten volumes of research in Accounting, Business and Financial History
  171. Public discourse and decision making: exploring possibilities for financial, social and environmental accounting
  172. Financial accounting theory
  173. The benefits of conservative accounting to shareholders: Evidence from the financial crisis
  174. The financial value of cultural, heritage and scientific collections: an accounting fiction
  175. Building the foundations of financial reporting: The conceptual framework
  176. Narrative disclosures contained in financial reports: means of communication or manipulation?
  177. The role of accounting in the financial crisis: Lessons for the future
  178. Board Characteristics, Independent Audit Committee and Financial Reporting Quality of Oil Marketing Firms: Evidence from Nigeria.
  179. Financial reporting and financial crises: The case for measuring financial instruments at fair value in the financial statements
  180. … empirical investigation of corruption and its relationship to economic, cultural, and monitoring institutions: An examination of the role of accounting and financial …
  181. Contemporary environmental accounting: issues, concepts and practice
  182. Principles of accounting
  183. Accounting and Finance for Non-specialists
  184. Accounting for the Environment
  185. Accounting regulatory issues on investments in Islamic bonds
  186. Accounting
  187. Accounting for revenues: A framework for standard setting
  188. The nature and rationale of a conceptual framework for financial reporting by Islamic banks
  189. The role of accounting in financial disclosure
  190. Financial policy and management accounting
  191. A simple theory of financial ratios as predictors of failure
  192. Did fair-value accounting contribute to the financial crisis?
  193. Corporate social responsibility, firm value and financial performance in Brazil
  194. Barriers and catalysts to sound financial management systems in small sized enterprises
  195. Exploring anon-financial’management accounting change
  196. The impact of financial information and voluntary disclosures on contributions to not-for-profit organizations
  197. Standard setting for the financial reporting of religious business organisations: The case of Islamic banks
  198. The function of a conceptual framework for corporate financial reporting
  199. The Financial Statement Effects of Eliminating the Pooling-of-Interests Method of Acquisition Accounting
  200. How to value employee stock options
  201. On the optimal relation between the properties of managerial and financial reporting systems
  202. Valuation-based accounting research: Implications for financial reporting and opportunities for future research
  203. Fair value accounting for commercial banks: An empirical analysis of SFAS No. 107
  204. Including estimates of the future in today’s financial statements
  205. Conformity and diversity of accounting and financial reporting practices in Portuguese local government
  206. Financial statement effects of adopting international accounting standards: the case of Germany
  207. Financial management
  208. Financial modeling
  209. Valuation and clean surplus accounting for operating and financial activities
  210. Research and development in hospitality accounting and financial management
  211. The analysis and use of financial statements
  212. Financial instruments and institutions: Accounting and disclosure rules
  213. Essentials of financial analysis
  214. Integration of financial and management accounting systems: The mediating influence of a consistent financial language on controllership effectiveness
  215. How did financial reporting contribute to the financial crisis?
  216. Objectives of financial reporting by business enterprises
  217. Textual analysis in accounting and finance: A survey
  218. Accountability and governmental financial reporting
  219. Analyzing speech to detect financial misreporting
  220. Bank valuation and accounting discretion during a financial crisis
  221. Real effects of accounting rules: Evidence from multinational firms’ investment location and profit repatriation decisions
  222. Expert systems and evolutionary computing for financial investing: A review
  223. Positive accounting theory: a ten year perspective
  224. Effects of comprehensive-income characteristics on nonprofessional investors’ judgments: The role of financial-statement presentation format
  225. What’s my style? The influence of top managers on voluntary corporate financial disclosure
  226. Choice among financial reporting alternatives
  227. Accounting for the fictitious: A Marxist contribution to understanding accounting’s roles in the financial crisis
  228. An institutional perspective of non-financial management accounting measures: a review of the financial services industry
  229. Lost in translation: Detecting tax shelter activity in financial statements
  230. Publishing in the majors: A comparison of accounting, finance, management, and marketing
  231. Triple Bottom Line Reporting: An Analytical Approach for Corporate Sustainability.
  232. The value of corporate accounting reports: arguments for a political economy of accounting
  233. The role of financial reporting in debt contracting and in stewardship
  234. Accounting and the examination: a genealogy of disciplinary power
  235. The objectives of financial reporting: a historical survey and analysis
  236. Tax avoidance and multinational firm behavior
  237. Evaluating financial reporting quality: The effects of financial expertise vs. financial literacy
  238. Financial reporting for financial instruments
  239. Accounting as simulacrum and hyperreality: perspectives on income and capital
  240. Matching of Costs and Revenues as a Goal of Tax Accounting
  241. The determination of long-term credit standing with financial ratios
  242. The role of accounting and auditing in corporate governance and the development of financial markets around the world
  243. Fair value accounting and its usefulness to financial statement users
  244. Research, standard setting, and global financial reporting
  245. A European introduction to financial accounting
  246. Investigating the determinants of financial statements comparability in Tehran Stock Exchange listed companies
  247. Issues affecting the development of an international accounting standard on financial instruments
  248. Selection of accounting software for small and medium enterprises using the fuzzy topsis method
  249. The financial expertise of CFOs and accounting restatements
  250. A review of accounting research in Australasia
  251. Financial accounting in nonbusiness organizations: an exploratory study of conceptual issues
  252. Wall Street’s contribution to management accounting: the Stern Stewart EVA® financial management system
  253. Financial reporting quality of US private and public firms
  254. Financial statements of a company as an information base for decision-making in a transforming economy
  255. The influence of culture on accountants’ application of financial reporting rules
  256. Using operating cash flow data to predict financial distress: Some extensions
  257. Financial reporting environments and international capital mobility
  258. What is the actual economic role of financial reporting?
  259. Proposed Statement of Financial Accounting Concepts: Elements of Financial Statements: an Amendment of FASB Concepts Statement No. 3
  260. The financial numbers game: detecting creative accounting practices
  261. Tax reporting aggressiveness and its relation to aggressive financial reporting
  262. Financial investigation and forensic accounting
  263. Fair value accounting and the financial crisis: messenger or contributor?
  264. The accounting and auditing organization for Islamic financial institutions: An important regulatory debut
  265. Fair value accounting and financial stability
  266. The future of accounting and financial reporting, part IV:” access” accounting
  267. The political economy of financial harmonization: The East Asian financial crisis and the rise of international accounting standards
  268. Evidence-based policymaking: promise, challenges and opportunities for accounting and financial markets research
  269. A critical analysis of accounting thought: prognosis and prospects for understanding and changing accounting systems design
  270. Predicting material accounting misstatements
  271. Financial accounting and reporting: a global perspective
  272. Financial reporting incentives for conservative accounting: The influence of legal and political institutions
  273. Financial and current account interrelationship: An empirical test
  274. Understanding behavioral finance through biases and traits of trader vis-à-vis investor
  275. Fair value measurement in financial reporting
  276. Determinants of performance in advanced undergraduate management accounting: an empirical investigation
  277. Antecedents to management accounting change: a structural equation approach
  278. “No one saw this coming”: understanding financial crisis through accounting models
  279. Is mark-to-market accounting destabilizing? Analysis and implications for policy
  280. On the balance sheet-based model of financial reporting
  281. The role of accounting in the East Asian financial crisis: lessons learned
  282. Towards the harmonisation of local accounting systems in the international context
  283. Corporate financial reporting and the small independent company
  284. Do auditors price audit committee’s expertise? The case of accounting versus nonaccounting financial experts
  285. The future of financial reporting in Europe: Its role in corporate governance
  286. Fair value accounting for financial instruments: some implications for bank regulation
  287. Corporate governance and the regulation of financial reporting
  288. The development of conceptual frameworks of accounting for the public sector
  289. Financial shenanigans
  290. Fair value accounting: information or confusion for financial markets?
  291. Accounting and financial analysis in the hospitality industry
  292. The reckoning: Financial accountability and the rise and fall of nations
  293. Accounting standards, financial reporting outcomes, and enforcement
  294. Strategic tax and financial reporting decisions: Theory and evidence
  295. Accounting disclosure and firms’ financial attributes: Evidence from the UK stock market
  296. Required disclosures in financial reports
  297. The changing significance of financial statements
  298. Promotion and prevention across mental accounts: When financial products dictate consumers& investment goals
  299. ACCOUNTING
  300. Measuring convergence of national accounting standards with international financial reporting standards
  301. Horngren’s Financial & Managerial Accounting
  302. Fundamental financial accounting concepts
  303. The developing role of the financial controller: evidence from the UK
  304. Gender diversity, financial expertise and its effects on accounting quality
  305. Toward a science of accounting
  306. The allocation problem in financial accounting theory
  307. International financial accounting: A comparative approach
  308. Separating facts from forecasts in financial statements
  309. The role of accounting information in modern management
  310. … the objectives of financial statements: a comment on IASB’s preliminary views on an improved conceptual framework for financial reporting: the objective of financial …
  311. Financial reporting quality: is fair value a plus or a minus?
  312. The substance of accounting for public-private partnerships
  313. Management accounting: Information for creating and managing value
  314. Fair value accounting and financial stability
  315. Financial management
  316. Does fair value accounting for non-financial assets pass the market test?
  317. Financial accounting theory: its nature and development
  318. Tiered CBDC and the financial system
  319. Accounting for financial instruments in the banking industry: Conclusions from a simulation model
  320. Have financial statements lost their relevance?
  321. Accounting for climate change
  322. A note on selecting a response measure for financial distress
  323. The role of ethical leadership versus institutional constraints: A simulation study of financial misreporting by CEOs
  324. Why consistency of accounting standards matters: A contribution to the rules-versus-principles debate in financial reporting
  325. Unravelling the rhetoric about the financial reporting of public collections as assets: a response to Micallef and Peirson
  326. Complexity of financial reporting standards and accounting expertise
  327. Hidden financial risk: Understanding off-balance sheet accounting
  328. Accounting: What the numbers mean
  329. The effects of financial statement information proximity and feedback on cash flow forecasts
  330. Frameworks for international comparative financial accounting
  331. Fair value accounting and intangible assets: Goodwill impairment and managerial choice
  332. The financial and market effects of the SEC’s accounting and auditing enforcement releases
  333. Conservative financial reporting, debt covenants, and the agency costs of debt
  334. The Role of Finance Information Systems in anti financial corruptions: A theoretical review
  335. International accounting and multinational enterprises
  336. Amortization policy for advertising and research and development expenditures
  337. Assessing potential accounting manipulation: The financial characteristics of charitable organizations with higher than expected program-spending ratios
  338. A conceptual framework for analyzing the financial system
  339. A new database of financial reforms
  340. Financial reporting on the Internet by leading UK companies
  341. Accounting discretion of banks during a financial crisis
  342. Accounting for taste: Art and the financial markets over three centuries
  343. Externalities and financial reporting
  344. Domestic accounting standards, international accounting standards, and the predictability of earnings
  345. The politics of accounting regulation: Organizing transnational standard setting in financial reporting
  346. Accounting treatment of zakah: additional evidence from AAOIFI
  347. Some empirical bases of financial ratio analysis
  348. Repoliticalization of accounting standard setting—The IASB, the EU and the global financial crisis
  349. Creative accrual accounting in the public sector:’Milking’water utilities to balance municipal budgets and accounts
  350. Financial Accounting
  351. The selective financial misrepresentation hypothesis
  352. Financial and managerial accounting
  353. Financial reporting and global capital markets: A history of the international accounting standards committee, 1973-2000
  354. Derivatives usage in risk management by US and German non-financial firms: A comparative survey
  355. Accounting choice in troubled companies
  356. Issues in accounting standards for Islamic financial institutions
  357. The relationship between accounting and market measures of firm financial performance: How strong is it?
  358. Cloud accounting–A new paradigm of accounting policies
  359. Comparing the evolution of CSR reporting to that of financial reporting
  360. External financial reporting and management information: a survey of UK management accountants
  361. Tell it like it was: a conceptual framework for financial accounting
  362. Do financial statement users judge relevance based on properties of reliability?
  363. Mental accounting matters
  364. The timeliness of accounting write-downs by US financial institutions during the financial crisis of 2007–2008
  365. Entertainment industry economics: A guide for financial analysis
  366. Causes and effects of discretionary asset write-offs
  367. Modern financial accounting
  368. The effect of financial statement classification of hybrid financial instruments on financial analysts’ stock price judgments
  369. The role of the accounting rate of return in financial statement analysis
  370. Corporate governance, accounting and finance: A review
  371. External reporting of accounting and financial information via the Internet in Spain
  372. The economic effects on lessees of FASB statement no. 13, accounting for leases
  373. Principles-based versus rules-based accounting standards: The influence of standard precision and audit committee strength on financial reporting decisions
  374. Creative accounting & financial reporting: model development & empirical testing
  375. Towards a positive theory of the determination of accounting standards
  376. Financial and external reporting research: the broadening corporate governance challenge
  377. The use and abuse of accounting in the public sector financial management reform program in Australia
  378. Goodwill amortization and the usefulness of earnings
  379. Accounting and financial system reform in a transition economy: A case study of Russia
  380. Rethinking the rules of financial accounting: examining the rules for proper reporting
  381. The effect of accounting diversity on international financial analysis: empirical evidence
  382. Financial Accounting IFRS
  383. Accounting for financial instruments: An analysis of the determinants of disclosure in the Portuguese stock exchange
  384. The economic effects of involuntary uniformity in the financial reporting of R&D expenditures
  385. Accounting for management