Following International Accounting Standards (IAS) No. 39, Taiwan implemented the No. 34 and No. 36 Statement of … Financial Accounting Standards (SFAS) that regulate the measurement and disclosure of financial instruments, respectively. Both … and auditors with market knowledge, the level of information disclosure is higher, and the auditor’s attitude is more …

Although researches have extensively studied the relationship between audit quality and financial reporting, little has … been said about the consequences to auditors of financial reporting failure in terms of impairment of the audit information … role. Based in Taiwan’s unique setting, we documents the information role of audit by examining the market reaction to the …

This study examines the effects of a joint audit on auditor’s report consensus and accuracy. We investigate whether a … joint audit, particularly the report issued, improves an audit’s quality. We measure the audit’s quality using the degree of … Austria and Germany. At present, manners of improving audit quality and auditing decisions are being intensively discussed in …

The issue of effective management accounting systems, and especially the resource allocation procedures, have attracted … organisational arrangements and their internal socio-political dynamics. We argue that while studying accounting processes in their … allocation process. -- organisational trust ; universities ; resource allocation ; organisational context of accounting …

Management accounting deals with the subject family enterprises rather little in spite of its high economical relevance …

audit and consequently in the business survival and success. -- internal auditing ; accounting ; management ; hotel …There is currently considerable interest in the topic of internal audit and its contribution to exact management of any … empirical literature, the results point out that all components of internal audit are vital for the effectiveness of internal …

In this paper there has been made a comparison between the amortisation and the impairment methods for accounting for … goodwill, with regards to their associated effects on accounting quality. Based on two qualitative characteristics of … accounting information, as formulated by the International Accounting Standards Board (IASB), the effects of the new impairment …