We study whether accounting information quality (AIQ) is priced in the executive labor market. Focusing on externally … evidence suggests job security concern and accounting failure risk might be the channels to explain the pricing premium for …

In the last decade, many researchers have criticized university accounting education programs for focusing more on the … teaching of technical accounting and not on emphasizing accounting skill development. The aim of this study is to identify the … accounting & financial reporting knowledge, and professional competence and due care were the most important for accountants in …

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 …