The Accounting track of ASB invites papers that focus on public or private business, for-profit or not-for profit entities and the audit of entities in these environments. Of interest are related issues of ethical financial reporting, globalization and its impact on reporting practices, as well as the rise of e-commerce. The continuous increase and change in reporting standards over the past decade has led to a need to examine each revision and its impacts as an area of research, thus the Accounting track welcomes paper that take on this task. Also welcome are papers that ask questions such as why certain practices in accounting persist and whether they should change. Research in the field of accounting is as diverse as the items on financial statements and issues that evolve and need consideration in ensuring users are provided with needed information for decision making. The accounting track is home to researchers and research that explores these issues in their diversity.