working experience is almost always necessary. She or he must know to use at least one accounting computer programme such as … responsibility. The results of the survey are used to determine the competitiveness of Accounting and Auditing graduates at the …

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 …

- Handelsgesetzbuch (HGB)) and international (IAS and US-GAAP) accounting information, as well as European patent data to explain the … market values of German manufacturing firms. For the chosen volatile period from 1997 to 2002, cautious national accounting … information does not correlate with the firms? residual market values (RMV). International accounting information makes no …

On the basis of accounting and market data for firms and groups listed on German stock exchanges between 1997 and 2003 …, we show that the value relevance of R&D information under German accounting standards can be superior to that provided by …

preparers' recommendations. To this aim, we conduct a survey among tax professionals of a Big Four accounting firm and tax … organizational environment of the Big Four accounting firm, and the experience in this firm is significantly related to tax … aggressiveness. Our data suggest that enhancing work experience at the accounting firm leads to lower tax aggressiveness and that the …

This paper presents empirical evidence on applied analysis interdependences with created accounting policies and … financial indicators, non financial indicators, enterprise resource planning and management accounting insight frequencies …. Recently, standard setters (International Accounting Standards Board and International Federation of Accountants) have …