This paper presents rankings of accounting journals disaggregated by topical area (AIS, audit, financial, managerial, tax, and other) and methodology (analytical, archival, experimental, and other). We find that only for the financial topical area and archival methodology does the traditional...

This article comments on the Accounting and Auditing Law of the Republic of Georgia.The Georgian law “On Accounting and Auditing of Financial Reporting” was signed into law in 2012. Some of its provisions became effective immediately, while others became effective in January 1, 2013. The law...

The current study deals with the issues of archiving, storing the documents and the account books, analyzing the filling in and storage methods. The study highlights at the same time the conditions that must be fulfilled for their drawing up, for the archiving of the documents and of the account...

This paper aims to present comparison of conceptual frameworks issued by the Malaysian Accounting Standards Board (MASB) (fully converge to the standards issued by the International Accounting Standards Board) and the Accounting and Auditing Organization for Islamic Financial Institutions...

The study focuses on the inclusive application of SAS No. 99 in the effective deterrence of fraudulent financial reporting in Nigeria. Being a perceptive study, the exploratory research design was adopted. A total of 91 samples were judgmentally selected comprising practicing accountants in the...

The purpose of this research is to examine the impact of green electronic auditing on accounting information reliability and the mediating role of cloud computing in the Jordanian Social Security Corporation. A survey of 500 employees in the Jordanian Social Security Corporation was used to...

Gerade in wirtschaftlich schwierigen Zeiten ist Zeit ein entscheidender Faktor für Unternehmen. Eine frühzeitige Erkennung möglicher Insolvenzrisiken verschafft den betroffenen Unternehmen wertvolle Zeit, um den Turn-Around einzuleiten. Das hier präsentierte Modell zur Prognose von...

In this article the results of a Benchmarking study sponsored by the Hong Kong Society for Accountants, Financial Management Committee are reported. The study, in the form of a survey, was sent to 633 listed Hong Kong firms. Sixty-seven firms responded to the survey crossing six different...

In management accounting, feedback has been analysed mostly as a loop between measurable outputs and pre-set goals within cybernetic control theory. This article calls for a wider framing of feedback, one which includes both formal and informal feedback loops. Prior literature on formal and...