The main aim is to investigate the impact of artificial intelligence (AI), Industry 4.0 readiness, and Technology Acceptance Model (TAM) variables on various aspects of accounting and auditing operations. To evaluate the associations between the variables, the research design employs a mediation...

This study examines the conditions under which financial restatements lead corporate boards to dismiss external auditors and how the market responds to those dismissal announcements. We find that auditors are more likely to be dismissed after more severe restatements but that the severity effect...

The issue of whether audit pricing reflects the risk of corporate governance failure is of fundamental interest to auditors, managers, and others. Auditors are expected to price corporate governance risk because it relates to the control risk and thus, the overall audit risk. This study examines...

This paper reports the results of a content analysis of 38 textbooks across the three areas of financial accounting, management accounting, and auditing as recommended by institutions in the UK and the Republic of Ireland. The overall picture to emerge is that IT and related topics are a...

The main objective of financial reporting is to provide useful information to a firm's stakeholders. However, it is questionable whether this goal can be fully realized without effective enforcement, which ensures faithful and consistent application of the relevant accounting standards. Within...

Especially important aspect of national accounting regulation harmonization on the international and regional level concerns education and professional training of accountants, improvement of accountant's skills, as well as necessity for accountants' continuing education and licensing. Hence,...

Both in US common law or in French codified law, Forensic Accountants aim to serve justice by illuminating technical, financial facts in the context of a dispute or a trial.According to the American Institute of Certified Public Accountants (AICPA), Forensic accounting services..."generally...

Adopting Huber's (2012) argument that forensic accounting has become a profession, this paper examines whether the forensic accounting profession and the forensic accounting certification industry should be regulated. Several recent studies have uncovered significant problems within the forensic...

A survey reveals that a significant number of forensic accountants believe it is important that corporations that issue certifications in forensic accounting be not-for-profit and that these corporations have a duty to disclose their legal status. However, there are for-profit forensic...