Offshoring of accounting processes has become a common business practice, pursued by firms to reduce costs and focus on … agenda on internal controls for offshored accounting processes. It further develops a linkage between internal controls of … offshored accounting processes and auditing of the organization. This paper has implications for academicians as well as …

The U.S. Congress passage of the Sarbanes-Oxley Act of 2002 (SOX) was a direct response to the accounting scandals of … restating financial statements. This paper provides an overview of corporate accounting malfeasance, the state of corporate … accounting malfeasance, reasons for its occurrence, comprehensive listings of the types of corporate accounting malfeasance …

misstated audited financial statements. To address this question, we analyze Public Company Accounting Oversight Board (PCAOB …

effective internal control over financial reporting, and manifest the real and environmental impacts of accounting …

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 …

Auditing (accounting) researchers have published over 24,000 (75,000) academic articles (Google Scholar September 2016 …) using a variety of research methods since 1970. Yet accounting and auditing standard setters and regulators have frequently … decisions. For society to benefit from the large research investment in accounting and auditing, the knowledge gained from that …