This paper examines the accounting and auditing practices in non-governmental organizations. It seeks to understand … accounting processes and reporting practices in non-governmental organizations. Nongovernmental organizations have become … important institutions in world affairs but accounting research has not developed significant interest in their operations and …

, especially in the area of audit reliability. However, results also indicate that although the introduction of accounting scandal …

large, multinational accounting firms. Governance of auditors has become a matter of global importance and governance … any substantial academic accounting research. This paper seeks to rectify this by focusing on the structures and processes …

Purpose – The purpose of this study is to examine the impact of public accounting firms' mix of service revenue on … Accounting Report on top public accounting firms by revenue, an OLS regression model is applied by regressing revenue per partner … public accounting firms' productivity. However, the proportion of other services revenue, other than tax and management …

Purpose – This paper builds on the Committee of Sponsoring Organizations (COSO) Report, which examined US Accounting … results. Practical implications – The study findings are of great practical relevance to accounting regulators and …

professionally accepted quantitative benchmarks of audit planning materiality and the size of accounting misstatements corrected by … restated due to accounting misstatements, this might serve as an explanation for a number of recent restatements. Furthermore …

accounting and auditing courses. Design/methodology/approach – Students enrolled in a highly diversified, commuter, public … were not. Additionally, the grade in intermediate accounting II and grade point average (used as proxies for actual ability … strong associations with student performance, but self-perceived writing and math abilities did not. Finally, holding non-accounting …

Economic arguments in support of increases or decreases in accounting and auditing regulation have generally not been … calculations do not, however, provide an evaluation of whether the particular style of regulation and form of accounting and …