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Casinos -- United States -- Auditing -- Periodicals;Gambling -- United States -- Accounting -- Periodicals;Casinos -- United States -- Accounting -- Periodicals;
This paper explores the "intellectual roots" of some of today's major contributors to accounting research. Specifically, twenty-four present-day contributors were identified through their publication records and editorial service. For each of these...
Abstract: Confusion as to the real nature of commercial goodwill is well-entrenched in the literature, as evidenced by accountants' attention to valuation formulae rather than the underlying assets. The paper traces conceptual clarification of...