# Accounting Theory and Financial Reporting

**Type:** Topics  
**Canonical URL:** https://scholariq.org/topics/accounting-theory-and-financial-reporting/

## Facts

| Field | Value |
| --- | --- |
| Citations | 33,318 |
| Description | This cluster of papers covers a wide range of topics related to accounting theory, financial reporting, international accounting standards, labor productivity, human and intellectual capital, economic theory, management accounting, and the impact of financial crises. It also explores the role of accounting in addressing social responsibility and value measurement. |
| Domain | Social Sciences |
| Field | Business, Management and Accounting |
| OpenAlex ID | https://openalex.org/T13366 |
| Works | 26,027 |

## Topic papers all

- [Some problems in determining the free risk rate of return](https://scholariq.org/papers/some-problems-in-determining-the-free-risk-rate-of-return/)

## Topic researchers

Showing 12 of 15.

- [Christian Leuz](https://scholariq.org/researchers/christian-leuz/)
- [Richard G. Sloan](https://scholariq.org/researchers/richard-g-sloan/)
- [Ray Ball](https://scholariq.org/researchers/ray-ball/)
- [Paul M. Healy](https://scholariq.org/researchers/paul-m-healy/)
- [Mary E. Barth](https://scholariq.org/researchers/mary-e-barth/)
- [William H. Beaver](https://scholariq.org/researchers/william-h-beaver/)
- [James Guthrie](https://scholariq.org/researchers/james-guthrie/)
- [Mark H. Lang](https://scholariq.org/researchers/mark-h-lang/)
- [Robert G. Eccles](https://scholariq.org/researchers/robert-g-eccles/)
- [Dan S. Dhaliwal](https://scholariq.org/researchers/dan-s-dhaliwal/)
- [Katherine Schipper](https://scholariq.org/researchers/katherine-schipper/)
- [Daniel Cohen](https://scholariq.org/researchers/daniel-cohen-2/)

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Source: ScholarIQ — public research metadata, principally OpenAlex. See https://scholariq.org/sources/ for provenance and https://scholariq.org/methodology/ for what these figures mean.