To be useful for decision-making accounting information needs to be of high quality. This article examines how tax … accounting rules may impact the accuracy and reliability of the information contained in financial statements. The simulation … model reveals that significant distortions occur in accounting information due to the choice of depreciation period and …

higher degree of integration of risk management and strategic management. Management accounting helps make risk … bankruptcy. The strategic management accounting risk matrix shows the probability and potential impact of each risk on accounting … data. A strategic plan and measurement of the effectiveness of risk-oriented strategic management accounting was developed …

Purpose of the article: This study examines the comparative abilities of accrual-based and cash-based accounting … ascertaining, by means of available statistics, the comparative predictive abilities of accrual-based and cash-based accounting … strictly to the provisions of accounting standards so as to enhance reliability and decision-usefulness of financial …

Accounting profession is traditional profession and accounting rules and principles have been established and are the … innovations are not bypassing the accounting profession either. Challenges for the accounting profession are reflected in the need … accounting rules and principles. The aim of this paper is to analyze and systematize the key challenges that digitalization …

US positivistic accounting research is increasingly perceived as having come to be the point of reference for …, we present the survey results retrieved from 293 doctoral students in accounting in 2009, a period of transition in which … academic journals. We find that at that time there was diversity with regard to both the set of accounting journals considered …

In this paper, we investigate whether the use of accounting conservatism in India decreases IPO underpricing, which is … implication of accounting conservatism for IPOs. Based on a regression analysis of 527 firms that went public through IPOs of "A … conservatism and under-pricing is robust to alternative measures of accounting conservatism, mean regressions, sample exclusions …

Acceptance Model (TAM) variables on various aspects of accounting and auditing operations. To evaluate the associations between … learning advancements can improve accounting and auditing practices. AI technologies assist businesses in increasing their … study contributes to the theoretical explanation of the influence of AI adoption in accounting and auditing practices in the …

, there are also many limiting characteristics of SMEs, such as a lack of 'formality' in terms of accounting procedures. The … introduction of International Financial Reporting Standards (IFRS) made it even more difficult for SMEs to adhere to accounting … requirements. In 2007 the International Accounting Standards Board (IASB) proposed less stringent reporting requirements for SMEs …

This article puts forward an explanatory model for the probability of a business having internal or external accounting … influence of differentials in skills and costs on the probability of accounting being external or internal. It shows that a …-or-buy decision depends on contextual factors such as the size of the business, training systems and accounting referential. …