This paper analyses the relation between regulation, accountability and accounting of concession contracts in three major sectors: motorways, utilities and energy. Firstly it identifies major problems in the accounting rules for concession contracts also analysing how political forces are...

The study discussed the impact of programmed accounting analysis (PAA) for the financial statements on qualitative characteristics of useful financial information. The practical study was conducted by an interview with the CEO for accounting information system company, The development in...

The study discussed the impact of programmed accounting analysis (PAA) for the financial statements on qualitative characteristics of useful financial information. The practical study was conducted by an interview with the CEO for accounting information system company, The development in...

Different countries have developed their own accounting principles over time, making international comparisons of companies difficult. To ensure uniformity and comparability between financial statements prepared by different companies, a set of guidelines and rules are used. Commonly referred to...

Advancements in statistical packages and computing power have made various forms of nonparametric estimation accessible to empirical researchers. However, these methods have been underutilized in accounting research, and many accounting researchers may have limited exposure on how to apply these...

PurposeThe purpose of the paper was to investigate the usefulness of external audit of financial statements in detecting manipulation of financial statements in Poland. Design/method/approachThe study analyzes and summarizes common techniques used to manipulate financial statements of Polish...