the manner of a decision-making process within a governance system. The technological characteristics of blockchain … far proved very difficult to seed large-scale commercial DLT (blockchain) projects lies in the arena of project ownership … both the technical design and operational development of a range of DLT (blockchain) systems, including (but not …

for sustainability accounting research and to discuss future directions of research. It considers a large spectrum of … different countries. This book brings together articles that consider the main areas of accounting: financial accounting …, auditing and managerial accounting, in order to critically review and advance theorizations and methodological applications to …

and consequences of accounting fraud. In particular, we examine whether large audit firms reduce the incidence of … risk associated with audit failures. We find companies audited by large audit firms are less likely to commit financial … considering the severity of fraud, using alternative measures of fraud, accounting for the self-selection of auditors and …

This commentary provides an analysis of past and present dimensions of accounting, auditing and corporate governance … accounting and auditing. Until corporate boards are truly independent of corporate management and are knowledgeable enough to act … as effective shareholder advocates, changes in accounting and auditing will be of limited impact. The commentary hopes to …

This commentary provides an analysis of past and present dimensions of accounting, auditing and corporate governance … accounting and auditing. Until corporate boards are truly independent of corporate management and are knowledgeable enough to act … as effective shareholder advocates, changes in accounting and auditing will be of limited impact. The commentary hopes to …

This paper examines the role and function of the Public Company Accounting Oversight Board (PCAOB) noting whether or …. 5 (AS 5) an Audit Internal Control over Financial Reporting That Integrated with An Audit of Financial Statements …