Table of contents
Whistleblowing studies in accounting research: A review of experimental studies on the determinants of whistleblowing
Lei Gao, Alisa G. BrinkWe review and summarize accounting literature that examines whistleblowing in the accounting context. We organize our review around the five determinants of whistleblowing…
1002
What have we learned from SFAS 123r and IFRS 2? A review of existing evidence and future research suggestions
Alexander MerzThe fundamental change in accounting rules for equity-based compensation (EBC) instituted by SFAS 123, SFAS 123r, and IFRS 2 has allowed for new insights related to a variety of…
126
ISSN:
0737-4607e-ISSN:
2452-1469ISSN-L:
0737-4607Online date, start – end:
2013Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Professor Martina Linnenluecke
- Professor Tom Smith