Decision makers lacking crucial specialist know-how often consult with better informed but biased experts. In our model …, and to situations with multiple experts and uncertainty about the size of the expert's bias. …

We introduce the notion of verifiable information into a model of sequential debate among experts who are motivated by … career concerns. We show that self-censorship may hamper the efficiency of information aggregation, as experts withhold … phenomenon, and the probability of the correct state of the world being revealed always converges to one as the group of experts …

reliability of accounting information issued by spanish listed companies. With this aim, we study whether certain features such as … improvements in the quality of accounting information; and (c) the number of meetings of the AC is directly related to improvements … in the quality of accounting information. …

The article introduces the theoretical foundations of the author's original concept of accounting engineering. We … assume a theoretical premise whereby accounting engineering is understood as a system of accounting practice utilising … differences in economic events resultant from the use of divergent accounting methods. Unlike, for instance, creative or …

This essay provides a survey of the evolution and the developments of bookkeeping, internal cost accounting and … present times. It is shown that the developments in bookkeeping and cost accounting have regularly been a reaction to … accounting, which chronologically enumerate different techniques and practices, this text additionally delivers an outline of …

The author, a lecturer in Accounting at Pasim National University, completed her undergraduate studies at Telkom … University Bandung (2014) and holds a Master's degree in Accounting from Unpad Bandung (2018). She is currently pursuing a … Doctorate in Accounting at Airlangga University Surabaya (2023). With expertise in management accounting and financial …