Global financial crisis: The challenge to accounting research |
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Authors: | Patricia J. Arnold |
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Affiliation: | aSheldon B. Lubar School of Business, University of Wisconsin-Milwaukee, P.O. Box 742, Milwaukee, WI 53201, USA |
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Abstract: | Accounting practices are deeply implicated in the current financial crisis and in proposals for recapitalizing financial institutions and restoring stability to the global financial system. This essay discusses the methodological and theoretical gaps in accounting research that explain our failure to anticipate the crisis and limit our ability to analyze and respond to it. |
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