a wide vаriеty of аrеаs, including finаncе, accounting, and auditing. Howеvеr, thе currеnt system of аccounting … contributes to реrsреctivеs on thе еvolution of digitаlizаtion in the accounting profession while highlighting trеnds in thе usе …

the accounting field, the cooperation between man and machine is becoming increasingly prominent in society. The objective … of this research to address the ethics of using artificial intelligence in the accounting firms by looking at the novel …

increase reliance on decision aids. These are particularly relevant issues in the era of Sarbanes-Oxley and abundant audit … litigation, as decision aids hold the potential to improve audit quality; yet, immense legal and regulatory pressures on audit … decision aid recommendations when either litigation risk (exogenous to the audit risk model) or internal control risk …

Whether ethics should be taught and how it should be taught has been questioned by accounting professionals … impact of teaching ethics. Participants are sixty students of professional accounting program in the first semester. Ethical … decision making was measured using multidimensional ethical scale (MES) that has been used to measure attitudes related to …

three literatures to judgment and decision making (JDM) experiments. We consider research where two or more individuals …

We examine how an accounting firm’s attempt to circumvent the PCAOB inspection process influences non … the accounting firm communicates decisive actions taken to rectify the breach of trust, non-professional investors are …

validity test on accounting research. If the economic magnitude of the study's proxy for quality on firm value is “too large …

In recent years we have been inundated with news of corporations under investigation because of questionable accounting …. Thousands of employees have lost their life savings and livelihood. This type of creative accounting practices opened the door …

, particularly audit committee members, when their companies experience accounting restatements. Penalties from lawsuits and …