amongst the board of directors of an issuer for the purpose of overseeing the accounting and financial reporting processes of …

Purpose – The aim of the research is to use variations in measured accounting conservatism to gain a deeper … studying cross-country differences in institutional characteristics which affect the demand for accounting conservatism. Ball … forces which drive accounting conservatism. Overall, the evidence suggests that a country's institutional structures interact …

Purpose – The purpose of this study was to investigate how senior accounting staff in Victorian local authorities are … introduction of Australian Accounting Standard No. 27 Financial Reporting by Local Governments (AAS27), which applies to all … public sector accounting was to demonstrate that funds have been raised and expended strictly within the authority of the …

Purpose – The purpose of this paper is to explore the circumstances and implications of an episode of accounting change … arising from the extended use of accrual accounting within the Australian public sector. The matter under scrutiny is the … of “accounting's margins”. Findings – The survey reveals considerable diversity and subjectivity in the accounting …

, 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 …

Purpose – The purpose of this paper is to examine whether high analyst coverage increases or decreases accounting …-2006. The authors used both accrual-based and market-value-based measures of accounting conservatism, also the extent to which … accounting conservatism. The regression analyses are conducted to test the hypotheses. Findings – Strong evidence was found that …

Purpose – This paper attempts to combine the developments in the accounting area with those in the auditing area. More … specifically, it presents the effects of International Accounting Standards (IAS) on the auditor findings and report. Design … further examined. Originality/value – Most of the research focuses on the accounting effects of IFRS. In this study, it is …

Public Company Accounting Oversight Board (PCAOB), and the Committee of Sponsoring Organizations of the Treadway Commission … study in the undergraduate or graduate auditing or accounting information systems courses are also provided. Findings – The …