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...

The article deals with product costing in a manufacturing company and change of costing methodology from normal to standard costing caused by a new integrated information system implementation. The aim of the article is to show the impact of a new integrated information system on product...

In this study, the effects of key audit matters (KAMs), one of the measures recently introduced to improve accounting transparency in the production-to-order industry in terms of corporate sustainability, are examined. After the introduction of KAMs, auditors should publicly disclose key audit...

This paper studies the effect of financial constraints and financial distress on accounting restatements; specifically, we empirically analyse whether several firm-specific characteristics-namely, the level of leverage, the cost of debt, and the interest coverage ratio-influence the likelihood...

Fraud detection is among the highest priorities for the accounting profession, standard setters, regulators, and stakeholders in the financial reporting process. During planning, auditors are required to perform preliminary analytical procedures with the objective of identifying unusual or...

Prior research finds evidence suggesting a long-term trend of declining accruals quality in the U.S. Using the Dechow and Dichev (2002) accruals quality measure, we provide new evidence that this decline began to reverse around 2000, with accruals quality generally improving through 2016. We...

This paper examines workplace sexual harassment and looks into why workplace sexual harassment remains a pervasive, underappreciated problem in the United States and outlines the limitations of existing controls of sexual harassment at work, namely sexual harassment policies, awareness training,...

This study investigated environmental, social, and governance (ESG) performance and its financial impacts across 38 economies from 2013 to 2022, with a special focus on firms in Asia. The main findings are as follows. First, notable disparities in ESG assessments were found across major rating...

The recent enactment of Directive 2021/2101 by the EU introduces a public Country-by-Country Reporting (CbCR) regime, with the aim of promoting a level playing field for businesses operating within the EU Single Market. The directive seeks to bolster tax transparency requirements for...