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Do Managers Successfully Shop for Compliant Auditors? Evidence from Accounting Estimates
DeFond, Mark L. - 2019
Existing research on opinion shopping focuses primarily on managers' attempts to switch auditors in order to avoid the receipt of an unfavorable audit opinion. We extend this literature by examining whether managers successfully shop for auditors who will allow questionable accounting practices,...
Persistent link: https://www.econbiz.de/10012895688
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Application of Robotics in Accounting and Auditing of Business and Financial Information
N, Abhishek - 2019
Today is the day in which all the business organizations are running behind the technology for achieving its goal by the rendering of goods and services in an efficient manner. But not all the functions of business organizations have adopted the technology. For instance, accounting and auditing...
Persistent link: https://www.econbiz.de/10012871912
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Internal Auditors’ Use of Interpersonal Likability, Arguments, and Accounting Information in a Corporate Governance Setting
Fanning, Kirsten; Piercey, M. David - 2014
Internal auditors play an important role in influencing managers’ judgments. Yet, the practitioner literature indicates that, because internal audit lacks the client services incentives of external audit, internal auditors often adopt a “policeman approach” that can lead to negative...
Persistent link: https://www.econbiz.de/10014203863
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Green electronic auditing and accounting information reliability in the Jordanian social security corporation : the mediating role of cloud computing
Alrabei, Ali Mahmoud - In: International Journal of Financial Studies : open … 11 (2023) 3, pp. 1-19
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...
Persistent link: https://www.econbiz.de/10014414265
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Understanding Ethics in the Varying Segments of the Accounting Profession
GREENMAN, CINDY; Esplin, Derrick; Johnston, Ross; … - 2021
This paper expounds the links between ethics and the accounting profession. It contributes to the understanding by presenting the various segments of accounting; financial; managerial; auditing; tax; and forensic along with their professional organizations, their individual Codes of Conduct and...
Persistent link: https://www.econbiz.de/10014088003
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Earnings Management in the Context of Fair Value Accounting : Adjusting the Modified Jones Model to Fair Value Accounting
Chen, Changling - 2013
Since the late 1980s, the Financial Accounting Standards Board has implemented several new fair value accounting rules that have resulted in unrealized fair value gains or losses in net income. However, accrual-based earnings management models such as the Modified Jones Model (MJM) of Dechow,...
Persistent link: https://www.econbiz.de/10013087003
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Fair Value Measurement in Financial Reporting
Hodder, Leslie D. - 2014
This monograph provides a historically informed discussion of conceptual and procedural issues related to the use of the fair value measurement attribute in financial reporting. Our goal is to provide a structure, based on the conceptual frameworks of the Financial Accounting Standards Board and...
Persistent link: https://www.econbiz.de/10013045225
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International Financial Reporting Standards- an Emerging Market Perspective
Chukwunedu, Okaro Sunday - 2011
IFRS especially from the perspective of emerging markets or economies. Extensive theoretical and empirical review of …, equivocations of some powerful nations to join the bandwagon and the issue of whether IFRS is in fact fit for purpose. The study has … added to the scanty literature on IFRS from the perspective of emerging economies and has implication for the drive of IASB …
Persistent link: https://www.econbiz.de/10013118980
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IFRS Adoption and Financial Reporting Quality : A Review of Evidences in Different Jurisdictions
Nijam, Habeeb Mohamed - 2016
Conventional and commonly held wisdom with respect to the adoption of International Financial Reporting Standards (IFRS … entire jurisdictions harmonizing on IFRS. Driven by this fact, quests for knowledge about the dynamics and contexts that lead … to differential effects of IFRS get momentum. In an attempt to explore the insight into the effects of international …
Persistent link: https://www.econbiz.de/10012987049
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Prioritizing and establishing cause and effect relationships among financial reporting quality metrics
Himanshu; Jatinder P. Singh; Kumar, Ashwani - In: Vision : the journal of business perspective 24 (2020) 3, pp. 330-344
Persistent link: https://www.econbiz.de/10012287440