earnings quality and stresses the moderating impact of corporate governance. We focus on accounting-based earnings quality …

Audit fees are deemed as one of the factors that might influence the perceptions of public toward external auditors …. The problem statement concentrated if there is a significant relationship between audit fees and audit quality through the … mediators: total assets, origin of company, audit-firm size, complexity of operation in a company and auditor industry based on …

The objective of the IFRS for SMEs is to provide SMEs an attractive accounting alternative according to international …

level of external auditors' reliance, and the audit efficiency so it has not fully described how the external auditors make … decisions to rely on internal audit work, which has an impact on audit efficiency. Therefore, the current study aims to fill the … research gap by analyzing the relationship among the internal auditors' characteristics, external auditors' reliance and audit …

question, we analyze European Union (EU) initiatives that harmonized accounting and auditing standards. Regulatory … harmonization should reduce economic mobility barriers, essentially making it easier for accounting professionals to move across … countries. Our research design compares the cross-border migration of accounting professionals relative to tightly-matched other …

of interpenetration of accounting and control functions and their deep integration due to shift of the control centres … of economic objects using target indicators, norms and regulations, estimates and the data of operational accounting … operational accounting, which must be systemic and cover all business processes, since it influences the functioning of the whole …