examine four accounting-based financial reporting quality proxies and, to reflect broader economics, we examine cost of debt …

Offshoring of accounting processes has become a common business practice, pursued by firms to reduce costs and focus on … agenda on internal controls for offshored accounting processes. It further develops a linkage between internal controls of … offshored accounting processes and auditing of the organization. This paper has implications for academicians as well as …

’s position. Our study contributes to accounting, psychology, and writing and discourse theories with new evidence of the effects …

This paper focuses on the critical topic of ethics in public accounting. This paper draws on several important concepts … related to ethical reasoning contained in existing research on ethics in the public accounting field. To obtain insights from … the ethical dilemmas faced by accountants, a survey was sent to accountants who currently work in a public accounting …

Acceptance Model (TAM) variables on various aspects of accounting and auditing operations. To evaluate the associations between … learning advancements can improve accounting and auditing practices. AI technologies assist businesses in increasing their … study contributes to the theoretical explanation of the influence of AI adoption in accounting and auditing practices in the …

tried to consider the characteristics of accounting through different time periods in Kosovo. By separating the time periods …It is impossible to evaluate the accounting process without first considering the socio-economic arrangements that … Kosovo hasundergone. Without pretending to make subjective conclusions on any socioeconomic system in this paper we have …

Accounting is a media which communicates the business and financial information of each and every organisation so as to … financial information, it is necessary to follow standardized, comprehensive, and unified accounting standards and guidelines … of financial statements are having positive perception towards harmonisation of accounting standards and they opined that …

consequences of mandatory IFRS adoption in Europe in terms of accounting conservatism. Indeed, a mandatory adoption setting may … control for firm-level reporting incentives when gauging the effects of a change in accounting standards. However, companies … still have some flexibility in their choice of auditor, and the later has a significant say on the accounting policy. We use …

Auditing (accounting) researchers have published over 24,000 (75,000) academic articles (Google Scholar September 2016 …) using a variety of research methods since 1970. Yet accounting and auditing standard setters and regulators have frequently … decisions. For society to benefit from the large research investment in accounting and auditing, the knowledge gained from that …

validity test on accounting research. If the economic magnitude of the study's proxy for quality on firm value is “too large …