business organizations in Kosovo with the International Financial Reporting Standards and Kosovo Accounting Standards as …

consequences of mandatory IFRS adoption in Europe in terms of accounting conservatism. Indeed, a mandatory adoption setting may … control for firm-level reporting incentives when gauging the effects of a change in accounting standards. However, companies … still have some flexibility in their choice of auditor, and the later has a significant say on the accounting policy. We use …

Auditing (accounting) researchers have published over 24,000 (75,000) academic articles (Google Scholar September 2016 …) using a variety of research methods since 1970. Yet accounting and auditing standard setters and regulators have frequently … decisions. For society to benefit from the large research investment in accounting and auditing, the knowledge gained from that …

We examine how various types of accounting policy changes affect financial misstatement risk and the ways auditors … mitigate that risk. We find greater misstatement risk for both idiosyncratic and industry-wide accounting policy changes and … mitigated when auditors communicate accounting policy changes through explanatory paragraphs and preferability letters and when …

This paper analyzes the accounting reasoning of two expert accounting witnesses at the 2006 trial of Enron executives … who testified that the financial reporting of Enron conformed fully with US generally accepted accounting principles [GAAP … ‘verifiably acceptable levels of accounting risk' in order to incorporate the notion of truthfulness of forecasts in accounting …

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 …

. Broadly, our paper offers the first large-sample descriptive analysis of the role of Big N auditors in the accounting standard …