Accounting

The Dark Side of the Audit Firm Rotation Rule

The Italian case shows that rotation increases costs without improving quality, according to a study by Cameran, Marra, Pettinicchio and Francis. And its implementation in larger markets such as the US could be troublesome

Stanley Baiman Wins the 2014 Lifetime Contribution to Management Accounting Award

Assigned by the American Accounting Association, the prize recognizes individuals who have made significant contributions to management accounting over a sustained period of time

When the Firm is Large the Code of Ethics is Good

A paper by Merlotti, Garegnani and Russo highlights a positive relationship between the dimension of the firm and the quality of the code of ethics. Also normative pressures and focalization on a single country help

Better Corporate Governance Means More Market Liquidity

BarYosef and Prencipe analyze how corporate governance and earnings management relate to liquidity in markets with high ownership concentration, such as Italy

Jonghwan Kim, a New Entry to the Department of Accounting

Born in Seoul, Kim comes from the University of Southern California

Ariela Caglio and Angelo Ditillo Win David Solomons Prize

For the best paper published in Management Accounting Resarch in 2012