The main objective of this study was to analyze the pattern of accounting events that signals error in audited … institutional causality. Others were organisational accounting policies, tax contingencies, risk assumptions, items treated as … caught in violation of financial accounting rules to reform their financial reporting policies through restatement. We arrive …

in, storage and archiving of the accounting documents, including those on electronic support …

unique style of interpreting and implementing accounting and auditing standards, which may affect their clients' financial …

accounting harmonization by way of IFRS adoption, this paper reviews selected literatures on consequences of IFRS adoption. This … Kingdom, Germany, Spain, Norway, Greece, Poland, Belgian, France, Italy, Turkey, United Arab Emirates (UAE), Kuwait, Jordan …

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 …