The Redmond Products instructional problem exposes pitfalls of traditional absorption product costing systems. It promotes a discussion of errors inherent treating manufacturing overhead costs as “indirect” costs that should be “allocated” to products using a predetermined manufacturing...

The internal audit function (IAF) has become one of the main pillars of good corporate governance in recent years. Empirical findings show that the size of the IAF varies considerably across companies. This study analyzes the effect of selected company characteristics on the size of the IAF....

This paper aims to discuss the digitalization of European listed companies in the context of the European Green Deal. The digital transformation can support companies in the field of corporate social responsibility, particularly in terms of environmental protection. Companies' digitalization may...

This study investigates the corporate governance determinants of environmental investment in European firms. Using a sample of firms listed on the Bloomberg European Index 500 from 2001 to 2015, this study finds that firms with more independent directors, and female directors, are likely to...

Statutory auditors serve as an integral device to safeguard confidence in European financial markets. The market for corporate auditing is highly concentrated. A collapse of one of the top four auditing firms could cause a severe lack in the availability of auditing services. In a 2007 Staff...

Accounting is a media which communicates the business and financial information of each and every organisation so as to cater to the needs of various interested parties. Business involves undertaking a series of activities, which may be financial or nonfinancial, to achieve its prime goal....

This paper examines the images of audit firms in Spain. Spain offers a valuable research context in that it is a relatively new audit market and one where the top company audits are not totally dominated by the large multinational audit firms, allowing for a comparison of the images of such...

The comparability of financial statements is an important research topic in accounting literature. The introduction of the International Financial Reporting Standards (IFRS) in Europe has not eliminated the need for research concerning this topic, on the contrary. Several studies already...