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 …

The article introduces the theoretical foundations of the author's original concept of accounting engineering. We … assume a theoretical premise whereby accounting engineering is understood as a system of accounting practice utilising … differences in economic events resultant from the use of divergent accounting methods. Unlike, for instance, creative or …

Professional bodies that manage distinct segments of the accounting profession in Romania, respectively CECCAR, CAFR … specific to accounting profession is primarily aimed at compliance with the ethical and professional standards, without … requirements in the accounting profession in the digital era, together with the globalization of markets and standardization of …

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 …

The adoption of International Public Sector Accounting Standards (IPSAS) is gaining momentum across the world. Greece … initiated a general financial management reform program which includes the transformation of financial accounting. The public … sector in Greece adopted IPSAS-based standards (P.D.54/2018) in June 2018. The transition from modified cash accounting to …

between accounting conservatism, generated in created critical accounting policy choices, and management abilities in … estimates and prediction power of domicile private sector accounting. Primary research is conducted based on firms' financial … statements, constructing CAPCBIH (Critical Accounting Policy Choices relevant in B&H) variable that presents particular internal …