reporting and public services on the incumbent electability. Using subnational elections data in Indonesia in 2015 and 2017, the … proxied by the quality of public services in subnational entities in Indonesia are used as the basis for political decision … to pay attention to the importance of accounting and auditing practices as well as public service in increasing local …

and Codes (ROSC). The ROSC Accounting and Auditing review for Indonesia mainly focuses on the strengths and weaknesses of … with key stakeholders involved in accounting and auditing and corporate reporting in Indonesia. Also, several discussion … the accounting and auditing environment that influences the quality of corporate financial reporting. It involves both a …

business organizations in Kosovo with the International Financial Reporting Standards and Kosovo Accounting Standards as …

consequences of mandatory IFRS adoption in Europe in terms of accounting conservatism. Indeed, a mandatory adoption setting may … control for firm-level reporting incentives when gauging the effects of a change in accounting standards. However, companies … still have some flexibility in their choice of auditor, and the later has a significant say on the accounting policy. We use …