Research question: What is the general profile of countries adopting IPSAS in accounting, institutional and economic terms? Motivation: IPSAS are perceived as the benchmark of public sector's accounting standardization. Their adoption becomes highly promoted by several institutional...

Research Question - This study explores the impact of task interruptions on audit quality in Tunisia. Our research aimed to find out how Tunisian auditors felt about task interruptions and how they affected the quality of their assessment. Motivation - Our research question aims to clarify the...

The purpose of this paper is to assess and integrate the application of the balance scorecard (BSC) logic into business networks identifying functions and use that such performance measuring tool may undertake for SME's collaborative development. Thus, the paper analyses a successful case study...

Recent discussions at accounting conferences and workshops suggest that academics are 'deeply divided' on the role and purpose of corporate social responsibility (CSR) accounting. This 'rift' has been created by moves from mainstream accounting researchers to contribute to a body of evidence...

It is very important for investors to get accurate and reliable information so that they can earn large amounts of revenue from decisions they make. However, in recent years, population growth, the expansion of the economy and the complexity of economic life have reduced the credibility of the...

The study investigated the factors that determine the demand and supply of accounting and audit services in small and medium enterprises (SMEs), with evidence from Lagos, Nigeria. It also sought to know whether accounting and audit services contribute to the success of SMEs. The study made use...

Research Question- We investigate the relationship between information technology (IT) capability and firm performance of US firms during 1989-2012. Motivation- We identify the model misspecification and estimation problems in Santhanam and Hartono (2003), Chae et al. (2014), Choi and George...

Research Question- Has IFRS adoption improved the value-relevance of financial statement figures in Nigeria? Motivation- The informativeness of the reported earnings, book values, and cash flows depends on the accounting standards used in preparing the financial statements. IFRS is a global set...

Research Question - What is the degree of formal harmonization between IFRS and the national accounting framework currently applied by the non-banking financial institutions (NBFI) in Romania? Motivation - Measuring the degree of formal accounting harmonization is beneficial in the context of...

Research Question- What are the effects of the evolutions in tax and financial reporting regulations on the book-tax relationship in the case of Romanian listed companies; is the de jure trend towards a disconnection confirmed, and what findings can be made from a de facto analysis based on the...