The scope of this study is to investigate the accounting master students' attitude and perception regarding ethics and … the existence and manifestations of creative accounting, in the context of harmonization of the Romanian accounting system …. The sample of our research consists of accounting master student from three Romanian representative universities. Our …

between financial and management accounting of private Czech companies under foreign control. Being acquired by a parent … evidence that subsidiaries under foreign control steadily integrate IFRS-based principles into their management accounting … subsystems. The study extends current research on the integration of management and financial accounting by identifying a special …

question, we analyze European Union (EU) initiatives that harmonized accounting and auditing standards. Regulatory … harmonization should reduce economic mobility barriers, essentially making it easier for accounting professionals to move across … countries. Our research design compares the cross-border migration of accounting professionals relative to tightly-matched other …

In this paper there has been made a comparison between the amortisation and the impairment methods for accounting for … goodwill, with regards to their associated effects on accounting quality. Based on two qualitative characteristics of … accounting information, as formulated by the International Accounting Standards Board (IASB), the effects of the new impairment …

This study investigates whether national culture influences judgments made by Polish and British accounting …-Gray framework, influences interpretation of uncertainty expressions that require accounting judgment. We find no support neither for …

between accounting conservatism, generated in created critical accounting policy choices, and management abilities in … estimates and prediction power of domicile private sector accounting. Primary research is conducted based on firms’ financial … statements, constructing CAPCBIH (Critical Accounting Policy Choices relevant in B&H) variable that presents particular internal …

We elaborate an imminent critique of the International Accounting Standards Board (IASB), critically exploring its …-agrave;-vis campaigns to disaggregate accounting focused on extractive industries and operating segments. We raise issues about the … socio-political context, its accounting prescriptions intertwine with concerns to inform democracy and a related politics of …

The Financial Reporting Policy Committee of the Financial Accounting and Reporting Section of the American Accounting …