This article comments on the Accounting and Auditing Law of the Republic of Georgia.The Georgian law “On Accounting and … became effective in January 1, 2013. The law includes 17 Articles on a wide range of accounting and auditing topics …

This study investigates whether the provision of non-audit services (NAS) is associated with accounting quality and … whether political connection moderates the relationship between the NAS and accounting quality. The sample includes 2,245 firm … accounting quality. We find that provision of high NAS leads to low accounting quality, exhibited by high discretionary accruals …

associated with defective accounting information. Despite the economic importance of private firms, relatively little is known … members is positively associated with accuracy of accounting information, though our primary measure of directors' financial …

potential impact of the blockchain technology on accounting and auditing processes in terms of information timeliness … assets of firms, it offers natural advantages to accounting and auditing processes, and has the potential to lower various … cost framework to generate propositions related to accounting and auditing that can be empirically tested in future studies …