The timeliness of financial reporting has been an important topic in the accounting literature for decades. There is a tradeoff between the timeliness of reporting and the value of the information being reported. Prior to the advent of the internet, reporting had to be done using print media....

The basics of financial accounting in the balance sheet and the accounting equation are revisited from the viewpoint of axiomatic set theory and predicate logic. The conceptual distinction between assets and claims on the assets are pointed out; next, it follows an application of the axioms of...

We explore how property rights protections across different regions in China affect the flow of proprietary information and managers' incentives to disclose details of financial and operating performance. Our focus on research and development spillovers as a proxy for information leakages to...

Natural language is a key form of communication in the capital markets. Textual analysis is the application of Natural Language Processing (NLP) to textual data for automated information extraction or measurement. We survey publications in top accounting journals and describe the trend and...

The Sarbanes-Oxley Act has had a significant impact on the accounting profession since its enactment in 2002. Compliance costs have increased and the nature of the internal audit function has changed somewhat to accommodate the requirements of the Act. This article examines the effect the...

This study contributes to contemporary research on changes in management accounting (MA) practices by examining the effect of changes in data quality, information quality and management accountants’ tasks on accounting efficiency and effectiveness, and indirectly on management accounting...

In this article we explain why the recent development in MA and FA towards increased forward-looking perspective aligned with the advancements of information technology (IT) have lead to their convergence.Drawing on the analytical model by Hemmer and Labro (2008) where forward-looking...

This study contributes to contemporary research on changes in management accounting (MA) practices by examining the effect of changes in data quality, information quality and management accountants' tasks on accounting efficiency and effectiveness, and indirectly on management accounting change...

The application of ERP (Enterprise Resource Planning Systems) as the dominant global trend in the modern era of networked computing, in recent years makes its way to becoming more accepted in industrial enterprises in Serbia. Extremely powerful and radical shift in business from the...

Blockchain is one of the emerging technology in global. Blockchain is fundamentally an accounting and finance technology. In this paper, we discuss Blockchain technology in accounting and Distributed ledger technology (DLT), Triple-Entry Accounting and the Benefits of Blockchain-based...