Purpose – In most firms, accounting and financial information and reporting systems are either incorporated or embedded … sign off on the accounting/financial statements and reports, their role is fundamental in making the firm meet the SOX Act …

Purpose – This study aims to examine the role that cultural dimensions at the accounting subculture level play in the … accuracy with empirical data of firms from six nations is assessed. Findings – Results show that accounting values across …

developed using a mandatory, local, accounting and panel data framework for first time using Spanish listed companies in order …

Purpose – This paper aims to compare the quality of financial reporting (or accounting quality) of firms cross … association with accounting data. Accounting quality is associated with less earnings management, more timely loss recognition and … higher stock price/returns association with accounting data. Findings – The authors find that there is no difference in …

, institutional investment and conservative accounting where they often involve the choice of using levels and/or changes of earnings … variables in making decisions. Originality/value – The paper contributes to the accounting literature by providing a new insight …

accounting firms who were asked to complete a questionnaire survey for the explanatory factors. A total of 135 usable …