We analyse to what extent the accrual anomaly is related to the choice of the accounting system as well as firm … the anomaly is less likely to be present under a conservative accounting system. While creditor monitoring is able to …

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 …