Empirical tax research in accounting: a discussion

Article Abstract:

The work of tax research analysts, Shackelford and Shevlin is discussed in relation to improving and promoting the study of accounting theory and empirical research methods.

Tax accounting, Tax research, Literature

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The relevance of the value-relevance literature for financial accounting standard setting

Article Abstract:

Research is presented describing the study of standard setting accounting literature to determine the benefit of employing value-relevance theories in business accounting.

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The relevance of the value relevance literature for financial accounting standard setting: another view

Article Abstract:

Research is presented describing the study of standard setting accounting literature to determine the benefit of employing value-relevance theories in business accounting.

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