The design, use and role of accounting information in the management and control of organisational activities. Costing and budgeting. Financial institutions and sources of financing. Financial ...
Khan, Mozaffar N., and Ross L. Watts. "Estimation and Empirical Properties of a Firm-Year Measure of Accounting Conservatism." Journal of Accounting & Economics 48, nos. 2-3 (December 2009): 132–150.