Family firms, as a unique organizational form, are associated with distinct finance, accounting, and tax behaviors … governance and wider firm characteristics, the most relevant effects of heterogeneity for family firm finance, accounting, and …

The purpose of this study is to investigate accounting professionals' perceptions of (1) importance of education phases … and environmental conditions in development of ethics awareness, (2) approaches in accounting ethics education in … university and professional pre-qualification, and (3) coverage of accounting ethics education. Data was collected from public …

single stock exchange, cross-border cultural and economic similarities and de jure harmonization of accounting standards …

with less accounting and control. As accounting is a primary user of IS, this paper explores if professionalisation of … accounting may explain such reported differences in IS use. Idea - This study tests two hypotheses around IS use and … professionalisation of accounting. Using a more refined measure of professionalisation of accounting than previous. Data - Data was …

practitioners? Motivation - Disruptive technologies in accounting represent a new evolutionary phase of accounting impacted by … the opportunities they offer for the accounting profession attract both academia and professionals with accelerated … research data on publication trends related to most disruptive technologies in accounting such as big data, data analytics …

Research question: What is the general profile of countries adopting IPSAS in accounting, institutional and economic … terms? Motivation: IPSAS are perceived as the benchmark of public sector's accounting standardization. Their adoption … accounting-system's modernization and transparency. Tools: A logistic regression is applied to test the theoretical hypotheses …

The paper explores knowledge management (KM) through the accounting and auditing field, emphasizing the authors … accounting standards and national regulations and the dynamic of the profession in the Big Data era determine the need of a …, this being the consequence of the numerous small and medium accounting and auditing firms, limited investments in IT tools …

The Soviet Accounting Bulletin was published from 1973 to 1983. It provided rare and fascinating direct insight into …

Research question- How accounting research can address the relevant issues of inclusivity, circularity, and …