Accounting Scholarship that Advances Professional Knowledge and Practice

By Robert S. Kaplan. 2011

236 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems

View Paper: https://www.semanticscholar.org/paper/c95fbb7ec14dac8572f7be650c8697f661d2c3a8

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. L. Paape
2. R. Speklé
3. Johannes K. Brustbauer
4. Sorin Gabriel Anton
5. Anca Elena Afloarei Nucu

In Management Information Systems

1. L. Paape
2. R. Speklé

Citations in the corpus

• Textual risk disclosures and investors’ risk perceptions (2013, unknown): “This criticism has become more important amid large market-wide fluctuations in the last decade (Kaplan 2011).”
• The Adoption and Design of Enterprise Risk Management Practices: An Empirical Study (2012, background): “Therefore, the question as to whether these frameworks actually help to advance sound risk management is still largely unanswered, and it might well be the case that the effort to standardise and codify risk management practices is premature (Kaplan, 2011).”
• Influence of National Culture on Accounting Conservatism and Risk Taking in the Banking Industry (2014, unknown): “This objective is in line with Kaplan’s (2011) call for accounting academics to focus on the study of indicators of risk and its drivers.”