This paper examines the materiality guidance for eight of the largest U.S. and international public accounting firms …. Knowledge of how materiality guidance is integrated into a firm's methodology is important for accounting and auditing …

Consulting service lines have again become a focus for the Big 4 accounting firms. Since SOX prohibits the provision of …

Cloud computing is a new technological trend that since the last decade brings challenges in computed accounting, such … accounting software enables its users a real time access to business finances, easy set up and easy use, access to information … frequency internet. As accounting data are very valuable, security, such as encryption of data, granting access to the data and …

indicate that the RMM disclosures reliably capture the uncertainty in accounting measurements. In additional analysis, we find …

studying primary source materials from the GLCC, we found that the company created an elaborate accounting system and conducted …