Limited access of small enterprises to reliable and well-prepared information about their condition is mentioned as one of the main barriers to small business development. One of the key types of information used in management is financial information. It concerns the resources and financial...

This paper aims to discuss the digitalization of European listed companies in the context of the European Green Deal. The digital transformation can support companies in the field of corporate social responsibility, particularly in terms of environmental protection. Companies' digitalization may...

While tax avoidance strategies result in greater after-tax cash flows, they can involve uncertain future outcomes, which can impose significant costs on firms. Thus, the extent to which tax avoidance increases firm risk is unclear. This paper re-examines the relation between tax avoidance and...

The representation of the average periods of maturation in the axes of a radial chart allows us to know the financial position reached by companies at the end of an economic year or in a certain period. The angular indicators obtained from the application of the cosine and sine theorems,...

Limited access of small enterprises to reliable and well-prepared information about their condition is mentioned as one of the main barriers to small business development. One of the key types of information used in management is financial information. It concerns the resources and financial...

We find that Sarbanes-Oxley (SOX) had two significant effects on the audit market for nonpublic entities. The first short-run effect stems from inelastic labor supply coupled with an audit demand shock from public companies. As a result, private companies reduced their use of attested financial...

The purpose in this study is to constitute and test a framework of factors that might impact auditors' perceptions on tasks towards internet reporting. The study employs a questionnaire to practicing auditors from audit firms in Egypt in the year 2007 to examine auditors' perceptions on tasks...

Practitioners of finance and accounting can read more and more articles in specialized magazines about the virtual enterprise and the implications of the information digitalization of the field in which they will operate. However, few of them understand the challenges that they will have to face...

A number of recent accounting scandals in public companies have illuminated the need for enhanced oversight capabilities by board audit committees. The current reliance of boards on corporate financial statements reviewed by independent auditors is deficient; there is a delay in audit committees...

The expansion of manufacturing and retail activities in Auckland, New Zealand, in the years following World War II was accompanied by development and growth of accounting partnerships in a manner distinctive from legal, medical or other professional service firms. Accounting partnerships more...