/IFRS in Europe is an example of accounting standardization among countries with different institutional frameworks and … enforcement rules. This allows investigating whether, and to what extent, accounting regulation per se can affect the quality of …

shown that informational deficiencies of certain accounting treatments (in the sense of recognition and measurement), which … interpretation of the underlying expectations of management. Thus, the implicit or explicit set of accounting choices is, in economic …

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 …