This paper addresses the question whether adoption of International Financial Reporting Standards (IFRS) is associated with low earnings management in unlisted companies in three European countries. Therefore, this paper investigates whether companies that have adopted IFRS voluntarily engage...

Cloud computing is a new technological trend that since the last decade brings challenges in computed accounting, such as a significant reduction of running cost, together with unrestricted access to data from anywhere and anytime. Cloud accounting software enables its users a real time access...

This paper examines corporate social responsibility (CSR) reporting with a focus on communications from management. It examines letters from the board chair, CEO and/or senior CSR lead to gain a deeper understanding of how firms disclose their past performance and whether firms noted for the CSR...