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

consequences of mandatory IFRS adoption in Europe in terms of accounting conservatism. Indeed, a mandatory adoption setting may … control for firm-level reporting incentives when gauging the effects of a change in accounting standards. However, companies … still have some flexibility in their choice of auditor, and the later has a significant say on the accounting policy. We use …

, are associated with the propensity to engage in earnings management through accounting choices or operational decisions in … manipulation by accounting choices and operational decisions, we investigate if firms that manage earnings through discretionary … practices, among other requirements, and auditing by one of the Big Four firms reduce earnings management by accounting choices …

The U.S. Congress passage of the Sarbanes-Oxley Act of 2002 (SOX) was a direct response to the accounting scandals of … restating financial statements. This paper provides an overview of corporate accounting malfeasance, the state of corporate … accounting malfeasance, reasons for its occurrence, comprehensive listings of the types of corporate accounting malfeasance …

This paper examines the impact of accounting conservatism and auditing conservatism on earnings quality. Four proxies … the interplay between accounting conservatism, auditing conservatism and earnings quality. The result reveals a positive … and significant effect of auditing conservatism on earnings quality but no significant effect of accounting conservatism …

This study investigates whether the provision of non-audit services (NAS) is associated with accounting quality and … whether political connection moderates the relationship between the NAS and accounting quality. The sample includes 2,245 firm … accounting quality. We find that provision of high NAS leads to low accounting quality, exhibited by high discretionary accruals …

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 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 …

accounting systems that are stringent compared to the unobservable true outcome. This paper shows that risk aversion mitigates … this preference for stringent accounting systems. Specifically, in a principal-agent model where the principal can choose … between two accounting systems (ASs) with different biases, the optimal choice depends on the ranking of the overall …