Impact
Accounting plays a vital role in the development and growth of businesses and other entities in society. Accurate, reliable and transparent disclosures and financial information are critical for owners, managers, providers of capital and other parties to make informed decisions about how to use and allocate resources. Accountants and auditors support and help ensure that capital markets are functioning properly. As capital markets have grown internationally and continue to become more globally integrated, the role of accounting and implications of our research crosses boundaries and borders.