This study investigates whether national culture influences judgments made by Polish and British accounting … professionals when interpreting selected International Financial Reporting Standards (IFRS) that contain uncertainty expressions. We …. The motivation for this research was provided by the inference that IFRS may not be suitable in Poland because it is a …

Reporting Standards (IFRS)-based financial accounting research. The mandatory adoption of IFRS by the European Union (EU) on 1 … January 2005 resulted in an increase in the number of scientific articles explaining the effect of mandating IFRS on capital … concepts in these articles appear to be borrowed from the mainstream accounting and finance literature and used in the form of …

The adoption of the international financial reporting standard (IFRS) has become an important research topic and …'s one of the very few efforts to examine the relationship between IFRS adoption and real earnings management (REM) with the … periods as pre (2004-06) and post (2013/14-15/16) adoption of IFRS. The underpinning theory of the study is agency theory …

performance changes after IFRS 15 implementation, specifically in terms of accounting effects. This exploration paves the way for …The International Financial Reporting Standard (IFRS) 15, ‘Revenue from Contracts with Customers’, became effective for … sector organisations, adopted IFRS for their 2009/2010 financial statements to improve the consistency and comparability of …

The study explored the influence of accounting graduates' competencies on their job performance and how continuing … used to draw and analyse data from 115 accounting graduates working in the big four firms and finance directorates of four … development significantly mediated the influences of the professional competencies on the job performance of accounting graduates …

This study examines factors influencing accounting research output in universities of technology (UoTs) in South Africa … administered to one hundred accounting academics across the six UoTs in South Africa. Descriptive and inferential statistics such … of the enabling environment on accounting research output, it was recommended that the environment influencing research …

This study examined the influence of accounting students’ religiosity on ethics education and anticorruption propensity … education plays in the relationship between religiosity and incorruptibility of accounting students. A correlational research … design was employed to study the population of MBA (Accounting) students in a university in Ghana, out of which a random …

One of the main tasks of the accounting information systems is to provide information users at all levels with reliable … conditions lead accounting information systems to renew and contribute more to business management. In this study, the article … studies related to the accounting information system in the world under this subject were examined with the bibliometric …

Although studies on climate change and accounting have garnered paramount interest in last decade, there is a void in … the literature in terms of a summary overview of climate change and accounting. This study aims to provide a state …-of-the-art summary of the literature on climate change and accounting. For this, it uses the PRISMA protocol, VOSViewer, and R. The …