paper on the accounting and auditing provisions of the Companies Ordinance issued by the Government in 2007. It covers the …

accounting estimates of rates of return on pension assets over ten consecutive years (2001-2010). We find that the point … accounting that arises from relying on unauditable estimation processes. These findings do not support recent changes to the … the usefulness of financial reporting by adding to estimation uncertainty in the accounting for pension costs. However …

To understand the implications of decentralized ledger technology for financial reporting and auditing, we analyze … collaborative auditing using a federated blockchain can improve verification efficiency for not only transactions recorded on … transaction-based auditing to discretionary account auditing. Importantly, auditors' technology adoption is costly and exhibits …