To increase revenues, audit firms often try to persuade their audit clients to purchase their non-audit services. Listed firms in Taiwan have to disclose their audit/non-audit fees under some conditions. It provides a context for examining whether providing non-audit services by the client's...

It is since the 2000s that research to improve the quality of accounting information in the financial states started to grow. It is precisely from 1 January 2001 that the development of financial markets, the importance of transparency of financial information disclosed, the consequences of...

The present research study encompasses a qualitative and quantitative analytical result which has been undergone with the only purpose of determining the usefulness of the accounting information within the economical and financial articles pertaining to a number of two broadsheet newspaper...

This study examines the impact of financial literacy, accounting information, openness to experience and information asymmetry on the shortterm investment decisionmaking of the stock market investors. For this purpose 23item questionnaire was developed and distributed among 185 stock market...

This monograph provides a historically informed discussion of conceptual and procedural issues related to the use of the fair value measurement attribute in financial reporting. Our goal is to provide a structure, based on the conceptual frameworks of the Financial Accounting Standards Board and...

Within the economic and social relationships in a permanent dynamics, information plays an essential role. The current configuration of society, masked through chronic imbalances in the relationships between society and citizens, needs a decisional system mostly based on the logic of production...

The main objective of accounting is to provide information to ensure a true and fair view of the financial position, financial performance and changes in financial position of the entity, for the use of such information by internal and external users, in order to sustain economic decisions. To...

As regards increasing awareness of business process and its results, innovative approaches to performance measurement were developed during last decades. This paper deals with comparison of requirements for efficient performance measurement information system and characteristics of accounting...

The aim of the paper is to evaluate contentual benefit of the newly-issued book of Jaroslav Wagner “Performance Measurement” The paper concludes the most important benefits of the book are its system-oriented, interdisciplinary view at investigated reality, user orientation and appropriate...

Making efficient management decisions as to companies' activities depends on up-to-date accounting system. In this connection the article covers corporate and inter-organizational information systems, a number of features characterizing the use of systems at the present stage have been...