relation to accounting, providing an overview of the debate on the matter. Some tools are suggested to provide organisations …

procedures-oriented accounting education, insufficient role of the profession in monitoring the professional performance of … auditors, lack of adequate continuing education, the focus of the Unified Accounting System on bookkeeping with little … importance of disclosure. Finally, competitive disadvantage is a significant threat to the reporting practices of Egyptian …

This study uses restatements to reveal the poor quality of past accounting information reported within China’s capital … merely low relative to the mature US market. These findings demonstrate that accounting credibility in China has low value …. Nevertheless, regulators’ ongoing efforts to enhance the quality of financial information and disclosure among listed firms are …