working experience is almost always necessary. She or he must know to use at least one accounting computer programme such as … responsibility. The results of the survey are used to determine the competitiveness of Accounting and Auditing graduates at the …

validity test on accounting research. If the economic magnitude of the study's proxy for quality on firm value is “too large …

current accounting scandals. This paper aims at empirically showing which factors affect earnings management. Design …. These factors are the applied accounting standard, the industry sector and the country of official quotation. Although … intervals differ from the total population. Most noteworthy is that by adoption of principle-based accounting standards (IFRS …

The development of a national accounting framework presents unique issues. A strong accounting system needs sufficient … time to evolve. The influence of IFRS and of existing tax objectives of Czech accounting system increase the complexity and … costs of implementing and monitoring the accounting rules. Given the short time between abandoning an economy based on …

This paper examines the approaches accounting researchers use to draw causal inferences using observational (or non …-experimental) data. The vast majority of accounting research papers draw causal inferences notwithstanding the well-known difficulties in … make strong assumptions that are not always fully appreciated. We believe that accounting research would benefit from: more …

This study contributes to contemporary research on changes in management accounting (MA) practices by examining the … effect of changes in data quality, information quality and management accountants’ tasks on accounting efficiency and … effectiveness, and indirectly on management accounting change after the implementation of an Enterprise Resource Planning (ERP …