• Issue

    Accounting Perspectives: Volume 24, Issue 2

    301-597
    June 2025
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Issue Information

Free Access

Issue Information

  • Pages: 301-306
  • First Published: 06 June 2025

Articles

Open Access

A survey of research on fair value accounting for financial institutions†

Darren Henderson,  Kaleab Mamo, 
  • Pages: 307-342
  • First Published: 31 March 2025
Open Access

Job Market Competency Requirements for Accounting Professionals: A Comparative Analysis of Online Job Ads from SMEs and Large Enterprises†

Sylvestre Uwizeyemungu,  Jacques Bertrand, 
  • Pages: 343-391
  • First Published: 11 March 2025
Open Access

The Effect of Operating Leverage on Managers' Capital Investment Decisions†

Sangmok Lee, 
  • Pages: 393-422
  • First Published: 24 March 2025
Open Access

Accrual Versus Cash Basis of Accounting in the Canadian COVID-19 Subsidy Programs*

Amin Mawani,  Salim Hajee, 
  • Pages: 423-440
  • First Published: 25 March 2025

The Effect of the Interaction of Peer Influence and Affect on Budgetary Slack†

Xin Geng,  Arron Scott Fleming,  Alyssa S. J. Ong, 
  • Pages: 441-468
  • First Published: 28 April 2025
Open Access

The Sociology of Exclusion: A Knowledge Synthesis of Imperialism, Colonialism, and Postcolonialism in Accounting Research†

Akolisa Ufodike, 
  • Pages: 469-515
  • First Published: 29 January 2025
Open Access

Assure or Insure Cyber Risk? Nonprofessional Investors' Willingness to Invest†

Kevin Gauch,  Reiner Quick, 
  • Pages: 517-552
  • First Published: 11 February 2025
Open Access

Embracing the Perks of Faulty Roadmaps: A Literature Review of Sociological Perspectives on Budgeting†

Kai DeMott, 
  • Pages: 553-591
  • First Published: 25 March 2025

Miscellaneous

Financial Reporting & Assurance Standards (FRAS) Canada Corner

  • Pages: 593-597
  • First Published: 06 June 2025