Auditing (accounting) researchers have published over 24,000 (75,000) academic articles (Google Scholar September 2016 …) using a variety of research methods since 1970. Yet accounting and auditing standard setters and regulators have frequently … decisions. For society to benefit from the large research investment in accounting and auditing, the knowledge gained from that …

the accounting field, the cooperation between man and machine is becoming increasingly prominent in society. The objective … of this research to address the ethics of using artificial intelligence in the accounting firms by looking at the novel …

a wide vаriеty of аrеаs, including finаncе, accounting, and auditing. Howеvеr, thе currеnt system of аccounting … contributes to реrsреctivеs on thе еvolution of digitаlizаtion in the accounting profession while highlighting trеnds in thе usе …

The aim of manuscript is to analyze and identify determinants of honest accounting errors leading to financial … restatements based on data from SEC database and from annual reports. Reason for this study is that accounting errors are expensive … price. Most of authors focus on prediction of accounting frauds and financial restatements remain in the background of …

examine four accounting-based financial reporting quality proxies and, to reflect broader economics, we examine cost of debt …

validity test on accounting research. If the economic magnitude of the study's proxy for quality on firm value is “too large …

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

The purpose of this research is to examine the impact of green electronic auditing on accounting information … processes, auditing the inputs, auditing the outputs, prior auditing on inputs, and accounting information reliability. The … all have a substantial impact on accounting information reliability. However, auditing the inputs and the link between …

statistical and methodological difficulties we encounter lead us to posit that the dearth of MA studies in accounting and auditing …