This study offers a contribution to diversity and inclusion research and the professional practices of accounting firms … visual methodology. We analyze photographs from the recruitment websites of public accounting firms for depictions of gender …, they are constructed connotatively as ‘other' in public accounting, consistent with hegemony. We argue women and non …

To understand the implications of decentralized ledger technology for financial reporting and auditing, we analyze … collaborative auditing using a federated blockchain can improve verification efficiency for not only transactions recorded on … transaction-based auditing to discretionary account auditing. Importantly, auditors' technology adoption is costly and exhibits …

accounting estimates of rates of return on pension assets over ten consecutive years (2001-2010). We find that the point … accounting that arises from relying on unauditable estimation processes. These findings do not support recent changes to the … the usefulness of financial reporting by adding to estimation uncertainty in the accounting for pension costs. However …

paper on the accounting and auditing provisions of the Companies Ordinance issued by the Government in 2007. It covers the …