Accounting Theory: A Neglected Topic In Academic Essay

ACCOUNTING THEORY: A NEGLECTED TOPIC IN ACADEMIC ACCOUNTING RESEARCH

by
KHALID RASHEED AL-ADEEM

Submitted in partial fulfillment of the requirements For the degree of Doctor of Philosophy

Dissertation Advisor: Dr. Timothy J. Fogarty

Department of Accountancy CASE WESTERN RESERVE UNIVERSITY

January, 2010

CASE WESTERN RESERVE UNIVERSITY SCHOOL OF GRADUATE STUDIES

We hereby approve the thesis/dissertation of

Khalid Rasheed Al-Adeem _____________________________________________________

Doctoral candidate for the ______________________degree *.

(signed)_______________________________________________ (chair of the committee)

Timothy J. Fogarty

________________________________________________

Claudia Coulton
Larry Parker Gary Previts

________________________________________________

________________________________________________

________________________________________________

________________________________________________

(date) _______________________

7/28/2009

*We also certify that written approval has been obtained for any proprietary material contained therein.

Dedication
To my son, Naasir. While I was researching the neglect of accounting theory in academic accounting research, I may have neglected you. I will devote whatever time that is needed to make it up to you; even if it requires whatever is left of my life. As long as I breathe, you are my top priority and will have my ultimate attention. I live to see the day when you live independently in all aspects of life and without help. I wish you well.

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Table of Contents
DEDICATION................................................................................................................... 1 TABLE OF CONTENTS ................................................................................................. 2 LIST OF TABLES ............................................................................................................ 6...