... articles published in six leading accounting journals from 1970 to 2016 that attempt to replicate prior financial accounting and auditing research. We find 248 articles that attempted to replicate, in whole or in part, 298 published papers’ results typically in the context of extending the original finds...

... 2017 TABLE 1 Most Active EDGAR Access Locations financial accounting financial accounting usage EDGAR demographic This study presents a demographic portrait of the users of financial statements hosted online on EDGAR. We combine novel data that measure the amount...

..., financial accounting, and financial reporting practices. In managerial accounting, Big Data will contribute to the development and evolution of effective management control systems and budgeting processes. In financial accounting, Big Data will improve the quality and relevance of accounting information...