Professional Accounting Research W1

Revenue Recognition

References

This one includes a link to primary peer-reviewed publications. KPMG. (2019). Revenue Recognition. KPMG Financial Report . Retrieved from https://frv.kpmg.us/content/dam/frv/en/pdfs/2017/revenue-recognition-handbook.pdf

This is an acceptable secondary peer-reviewed publication. Poon, W. W. (2017). The Impact of the New Revenue Standard on Real Estate Sales. Journal of Accounting and Finance, 17(1), 97-102. Retrieved from

http://www.na-businesspress.com/JAF/PoonWW_Web17_1_.pdf

Pleasant, O. (2018). Revenue Fraud and the Impact of New Revenue Recognition Standards. Retrieved from https://libres.uncg.edu/ir/uncg/f/O_Pleasant_Revenue_2018.pdf This is a student’s Master’s theses and it does not qualify as a publication.

Wargo, K. M. (2017). Accounting for Change: Assessing Top-line Implications of New Revenue Recognition Principles. Retrieved from https://ecommons.udayton.edu/cgi/viewcontent.cgi?article=1126&context=uhp_theses This is a student’s Master’s theses and it does not qualify as a publication.

This one is a primary peer-reviewed publication. Drábková, Z. (2016). Models of detection of manipulated financial statements as part of the internal control system of the entity. ACRN Oxford Journal of Finance and Risk Perspectives Special Issue of Finance Risk and Accounting Perspectives, 5(1), 227-235. Retrieved from http://www.acrn-journals.eu/resources/jofrp0501l.pdf

This one is a primary peer-reviewed publication. Du, N., & Whittington, R. (2018). An experimental investigation of dimensional precision in uncertainty disclosures related to revenue recognition. Accounting Research Journal. Retrieved from https://www.researchgate.net/publication/325267352_An_experimental_investigation_of_dimensional_precision_in_uncertainty_disclosures_related_to_revenue_recognition