It is impossible to evaluate the accounting process without first considering the socio-economic arrangements that Kosovo hasundergone. Without pretending to make subjective conclusions on any socioeconomic system in this paper we have tried to consider the characteristics of accounting through...

Purpose - The landscape of corporate reporting is about to change completely. The article aims to determine the disclosures required if the new form of reporting is adopted as an upshot of limitations of the current financial reporting and sustainability reporting. Though top few companies have...

In Japan, financial statements are disclosed under the timely disclosure regulations of securities exchanges before the completion of an external audit and disclosed again after the completion of an external audit under the Financial Instruments and Exchange Act. In each case, any errors...

In this paper, we look at the relationship between innovations in ethics education and state licensing bodies' requirements in the United States. While the paper looks specifically about professional/governmental agencies in the United States, the concepts apply internationally. The authors...

This commentary discusses how pandemics affect the nature of financial reporting especially for financial and non-financial institutions that were deeply affected by the 2020 coronavirus (COVID-19) outbreak. I discuss the accounting practices and financial reporting options for firms during a...

This paper provides contextual explanations on the related aspects of Working Capital (WC) management. The objective of the paper is to illustrate related variables and cash management models in the WC management, especially from an accounting learning point of view. Initially, WC has been...

Objective – This study examined the governance of accounting rules and tax rules on the level of tax burdens paid by SMEs in Malaysia. According to the tax gap theory, taxpayers utilize the different rules between accounting and tax which is known as the dual reporting system in their tax...

This study examines whether social and human capital influence the compensation of individual auditors in the small audit firm market. We employ a sample of Italian auditors and use measures from the network and auditing literatures to capture their professional connections, representing social...

This paper examines the effect of auditors with government experience on audit quality using 1,067 firm*year observations between 2008 and 2015 from Borsa İstanbul firms. We use three measures of audit quality to test the effect of auditors with government experience. Government-experienced...

This research aims to reveal whether independent auditor's (as the real person and the legal entity) qualifications (audit firm size, audit opinion, audit gender, audit firm specialization, audit firm rotation, geographical difference) have any effect on earnings management via discretionary...