Auditing (ISAs). Contributing to the accounting policy choice debate from a sector-specific perspective, this book considers …

factors. The model was then tried on diploma accounting students and departmental heads of community colleges that offering …

in the accounting research and practice. We firstly look at the Corporate Social Responsibility (CSR), including … Environmental Accounting (EA), as a vital starting point for the CS research in Accounting. Then, we illustrate the contribution of … Accounting to CS through the enhancement of governance systems, the encouragement of a long-term outlook, ensuring the …

This study examines the impact of accounting comparability on financial reporting quality and the extent to which … to controlling for the endogeneity of accounting comparability and several different empirical model specifications …. Overall, our findings suggest that enhanced accounting comparability is beneficial to both preparers and users of financial …

This study is to investigate the roles of chief accounting officer (CAO) on the efficiency of auditing process and to …

This study investigates the role of public debt financing in shaping accounting conservatism in privately held … initial bonds, and that bond investors reward this long-term commitment to conservative accounting by gradually reducing …

This paper initially attempts to analyze the effects of blockchain technology adoption on accounting transparency and … which guarantees high-level information security that is highly likely to affect accounting information. Therefore, the … adoption is associated with accounting transparency and cost of equity capital. We find that firm’s blockchain adoption …