Purpose – This paper builds on the Committee of Sponsoring Organizations (COSO) Report, which examined US Accounting … results. Practical implications – The study findings are of great practical relevance to accounting regulators and …

. This suite of papers provides evidence of the effectiveness of corporate governance in improving accounting quality. …

Purpose – The purpose of this paper is to examine accounting students' experience of compulsory group work. The paper … into accounting education. The paper provides the opportunity to trial research, reflect upon and change curricula …, delivery and assessment based on research findings. Originality/value – Student experiences in group work in accounting, while …

concerns individual, and fiscally relevant, accounts. Therefore, two accounting systems, one based on IFRS and one based on … tax reporting exhibit an high degree of disconnection, while Italian Gaap, according to a continental European accounting … accounting systems (IFRS and Italian Gaap) and tax reporting getting tighter as a consequence of last years tax reforms. JEL …

The paper seeks to extend the debate on the accounting as the social and institutional practice and to put it the … accounting itself). The paper shows that accounting is the social calculative practice which is interrelated with the governance … original insight into the development of accounting practices in less developed countries in the context of evolution of socio …

number of researches carried out on accounting records, spite of the fact that, as it is generally agreed, modern accounting … a later date the research will be complemented by the analysis of accounting records. For our purpose we have chosen one … is Railroad Company from Madrid to Zaragoza and Alicante (MZA); the specific subject of the paper is the accounting of …

The accounting activity depends on the general management which has as an objectiveto accomplish its functions within … efficient accounting activity. For this reason,the present paper tackles certain aspects which we consider that have to be … established in order toget efficiency in the accounting field. The theoretical aspects are backed by the results of a …

This paper tries to find in what way the accounting information can help economicentities in dealing with crisis. In … on bypresenting the role of accounting in supplying public and private information for those interestedand by showing how …