Ever since the fall of the Berlin Wall and the implosion of the Soviet Union, centrally planned economies in Eastern and Central Europe and Central Asia have been struggling to convert their economic systems from central planning to the market. One facet of this transition is accounting...

We investigate the effect of mandatory International Financial Reporting Standards (IFRS) adoption in the European Union on the association between accounting estimates and future cash flows, a key concept of accounting quality within the International Accounting Standard Board conceptual...

The growing expenses, dependence on IT for business operations, and growing requirements regarding related party transaction (RPT) reporting impose the need for increased attention to this area. The paper’s objective is to examine the nature of RPTs, identified by auditors as a key audit...

Purpose - This study aims to examine the effect of ownership concentration and foreign ownership on tunneling activities in Indonesia. Design/methodology/approach - The population in this study were manufacturing companies listed on the Indonesian Stock Exchange from 2014 to 2018. The total...