The aim of this paper is to realise a comprehensive analysis of European corporategovernance codes, from the perspective of internal audit, in the manner it is provided in the OECDPrinciples of corporate governance. The research methodology used a classification of countries bylegal regime and...

The aim of this paper is to bring into attention the creative accounting phenomenon. Typesof creative accounting practices has been examined comparing scandals occurred in large companiesin the last two decades. In order to realize this scope we define the concept of creative accounting andits...

Standard IAS 1 Presentation of Financial Statements requires disclosure of allsignificant accounting policies used in preparing the financial statements. It also indicates thebusiness continuity assumption as one of the basic principles of all aspects of the accountingpolicy applied. Therefore,...

Our paper develops a literature review on fair value studies. The purpose of thestudy is to synthesize the main results of accounting research literature empiricallyapproaching fair value measurement. Therefore, our analysis imposes the use of literaturereview methodology. After briefly...

Despite the growing interest, the empirical results found in the literature concerningMachiavellianism and its impact on ethical judgments document both inconsistent andcontradictory results. On the other hand, the acceptance of short-term earnings managementpractices raises the most important...

A meta-analysis was conducted over the last 5 years comprising traditionally top 5leading accounting research. The paper overviews emerging research and identify both frameworkpapers that attracted significant attention and leading scholars in the field. The earningsmanagement area exhibits...

The objective of this paper is to assess the ethics of short-term earnings managementin a code-law country. In order to understand the morals of short-term earnings management weconducted a survey using students as respondents. Even if we found disagreement among ourrespondents, the findings of...

The main goal of this particular research was to assess whether the listed companiesin Spain behave differently in bad economic times versus good economic times. In this regard, thesmoothing behavior of Spanish listed firms was examined. The results obtained document for the2008-2009 financial...

In this paper it is realized an overview of the impact of IFRS over Europeanaccounting environment in terms of tax-accounting link. Based on previous studies conductedregarding the relationship between accounting and taxation to individual financialstatements, it is developed a theoretical...

In a modern economy SMEs have to function beside the large enterprises in anefficient way. Both large enterprises and small enterprises have a role and weighted well defined onthe market, in the light of the priorities on which the economy and social structure requires. In theperiod of crisis,...