Paper / Financial Accounting and Reporting

Charlene Parnell Spiceland, Simmons College

Terry Alan Baker, Wake Forest University

Kyle Keller, University of the Incarnate Word

Mary E. Howard, Tennessee Tech University

Aundrea Kay Guess, Samford University

Cryptocurrency for Products and Services: A Case Study Illustration on Digital Cryptocurrencies and Their Use in a Business Environment - Russell Engel, Southern Connecticut State University; James Vincent Aselta, Southern Connecticut State University; David Allen, Southern Connecticut State University

Disappearing Working Capital - Hyun Jong Na, George Washington University

Identifiable Intangible Assets and Capital Structure - Steve C Lim, Texas Christian University; Antonio J Macias, Baylor University; Thomas Moellert, Texas Christian University

The Effect of Bank Competition on Accounting Conservatism: Evidence from a Natural Experiment - Liya Hou, University of Texas at Dallas