This paper presents rankings of accounting journals disaggregated by topical area (AIS, audit, financial, managerial …

Accounting profession is traditional profession and accounting rules and principles have been established and are the … innovations are not bypassing the accounting profession either. Challenges for the accounting profession are reflected in the need … accounting rules and principles. The aim of this paper is to analyze and systematize the key challenges that digitalization …

This article comments on the Accounting and Auditing Law of the Republic of Georgia.The Georgian law “On Accounting and … became effective in January 1, 2013. The law includes 17 Articles on a wide range of accounting and auditing topics …

auditors who will allow questionable accounting practices, as evidenced by opportunistic changes in accounting estimates … of discretionary income-increasing changes in accounting estimates (DICE) following auditor switches. We further find … opportunistic accounting that meets management's reporting objectives …

adopted the technology. For instance, accounting and auditing functions are paper-based in most of the organizations. The … paper-based accounting and auditing function require high human effort, time, and energy and cost because it involves … repetitive clerical tasks and it is also highly impossible to get high accuracy. The accounting and auditing function is one of …

’s position. Our study contributes to accounting, psychology, and writing and discourse theories with new evidence of the effects …

This paper expounds the links between ethics and the accounting profession. It contributes to the understanding by … presenting the various segments of accounting; financial; managerial; auditing; tax; and forensic along with their professional … members. The authors examined the differing ethical theories, the psychology of ethics, the history of ethics in accounting …

in, storage and archiving of the accounting documents, including those on electronic support …

This paper aims to present comparison of conceptual frameworks issued by the Malaysian Accounting Standards Board (MASB …) (fully converge to the standards issued by the International Accounting Standards Board) and the Accounting and Auditing … Organization for Islamic Financial Institutions (AAOIFI). The research is motivated by the introduction of accounting standards by …