This paper presents empirical evidence on applied analysis interdependences with created accounting policies and estimates within Bosnia and Herzegovina (B&H) private commercial entities,in specific,targeting practice oriented relevance of financial indicators, non financial indicators,...

This paper presents empirical evidence on applied analysis interdependences with created accounting policies and estimates within Bosnia and Herzegovina (B&H) private commercial entities,in specific,targeting practice oriented relevance of financial indicators, non financial indicators,...

The study analyzes the differences between the accounting policies of the companies listed on the BSE group and showed that there are differences between the accounting policies used by companies in different fields of activity. Mainly, differences can be seen between companies providing...

General image of a company and good conduct of its business depends on the accounting policies implemented. Also, the accounting policies have influence also on the results presented in financial statements, useful to develop various economic and financial relations. We have analyzed the...

In this context the influence of principles and corporate governance codes regarding the structuring and the quality of reports’ financial and accounting information represents the basis of a quality financial report analysis. And this is due to the importance of the current research resulted...

Skinner (1978) observed a gap between process costing as described in the textbooks and process costing as carried out in Australian and UK companies. Very little research has been published on this topic since that date. Skinner's study is replicated in this paper in a New Zealand environment....

This research note examines whether auditors “link” their entity-level risk assessments to their core business process risk assessments. For auditors who performed a business process analysis of the core business process, there is a positive association between the identification of...

Based on a cross-sectional field study, Reinking et al. (2020) propose a complex theoretical model for understanding the characteristics of dashboards that promote use and lead to individual and organizational performance gains. This study tests the theoretical model using survey data collected...

Purpose ndash; The purpose of this paper is to analyze the potentiality in the application of process analysis and activity-based costing (ABC) in a healthcare setting to produce usable, useful and correct information on resource consumption and processes. The paper aims to analyze changes...

Unlike traditional audit techniques, process mining of event logs provides a new aspect for auditing by tracking and capturing every single routing in the dataset. This paper aims at adopting process mining to evaluate the effectiveness of internal control using a real-life event log from a...