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 paper examines the accounting profession's self-regulation of internal audit outsourcing services. The question of … debated within the accounting and regulatory communities throughout the 1990s, and resulted in a confrontation between the … accounting profession and the Securities and Exchange Commission in 2000. Internal audit outsourcing was a factor in the public …

that U.S. accounting standards have adopted. Many argue that a more principles-based approach to standards setting …, typified by international accounting standards, would improve the quality of financial reporting and strengthen the auditor … early 2009, the U.S. appeared poised to transition U.S. accounting standards to international accounting standards. The …

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 …

Accounting is the window of any business firm. With the increased usage of computers in the arena of the Accounting … this drastic change it is necessary to integrate Robotics (Artificial Intelligence) into the Accounting Database …. Application of robotics technology in accounting is nothing but an application of expert system based software and other …

growing body of research showing that accounting practices are influenced by a country's institutions. However, our results …

This paper examines whether the likelihood of accounting restatements is associated with the Big 4 industry auditor … accounting restatements relative to those of other auditors. We find no evidence that firm-level auditor specialists alone are … associated with a smaller likelihood of accounting restatements. However, a firm-level industry expert does matter in the …