With the growth of the business world, autonomous software programs such as MRP, ERP, and SAP have been used to synchronize different units and departments since the 1960s. There have been great technological developments in the last decades, such as Blockchain, the Internet of Things,...

The concept of sustainability has been gaining importance all over the world. Concerns of consumers, investors, fund providers and governmental organizations about sustainability motivate companies to take action for a more sustainable world. Stock exchanges have also created sustainability...

This study examines the ethical perception differences concerning the three types of earnings manipulations; which are income smoothing, earnings management and big bath accounting, between users and preparers' perspectives of financial information in Turkey. A structured questionnaire composed...