, maintenance of accounting records, freedom of the entity from fraud, and auditor judgment in the selection of audit procedures …

of accounting information published by Greek listed firms. Design/methodology/approach – The authors examined how the … adoption of the euro currency impacted on the timeliness of income recognition and the relevance of accounting information … – Convincing evidence was found that the euro contributed to a decrease on the value relevance of accounting information, an …

Purpose – The objective of this paper is to investigate the perceived threats of computerized accounting information …

, it is believed that earnings management from legitimate accounting choices to fraud that violates generally accepted … accounting principles, is common in the mainland. The purpose of this study is to identify the most frequently used earnings …

/methodology/approach – The paper analyses all the Italian listed companies that from 2002 to 2010 were subject to accounting enforcement actions … effective mechanism in detecting financial reporting fraud. The results show that firms committing accounting fraud have a lower … problem that impacts much of the board literature. Originality/value – This paper extends the accounting literature related to …

Purpose – This paper aims to investigate the factors that influence the accounting policy decisions of firms operating … in Greece. Emphasis is given to management's perceptions regarding the impact that accounting figures have upon the … the participants in the survey accounting figures influence firms' stakeholders' perceptions and decision‐making, and …

, it is believed that earnings management from legitimate accounting choices to fraud that violates generally accepted … accounting principles, is common in the mainland. The purpose of this study is to identify the most frequently used earnings …

/methodology/approach – The paper analyses all the Italian listed companies that from 2002 to 2010 were subject to accounting enforcement actions … effective mechanism in detecting financial reporting fraud. The results show that firms committing accounting fraud have a lower … problem that impacts much of the board literature. Originality/value – This paper extends the accounting literature related to …

Accounting information is essentially multivariate and the relationships among variables may be difficult to establish … paper reports on experiments conducted with respondents of varying degrees of accounting sophistication, using a failed …