Errors and bias are both inherent features of accounting. In theory, while errors discourage bias by lowering the value … relevance of accounting, they can also facilitate bias by providing camouflage. Consistent with theory, we find a hump … items in financial statements and exposure to complex accounting rules as alternative proxies for errors and to using the …

fiscal and financial accounting obligations. SARAs are legal entities, such as a service or a department, which are required … to prepare accrual records that may diverge from a treasury's cash accounting records. Their records reflect revenues … generated; budget funds for generating the revenues; and material programs administered for other agencies. The accounting …

Unbiased accounting is supposed to provide perfect economic information to decision makers. We identify three notions … of unbiased accounting in the literature, promoting return-, cost-, or value-disclosure as guiding principle and evaluate … them based on the criterion of informational sufficiency. We show that the unbiased accounting regimes systematically …

GASB Statement No. 53, Accounting and Financial Reporting for Derivative Instruments, (GASB 53) significantly altered U ….S. governmental sector accounting of derivative instruments by mandating the recognition of hitherto off-balance sheet derivative … governmental accounting regulations could affect real decisions of municipal officials and therefore could potentially have public …

Australian Accounting Standards (Tier 1) or Reduced Disclosure Requirements (Tier 2), as per AASB 1053. Using manually … Statement of Accounting Concepts (SAC) 1. Further, we find significant variation across different industry sectors and types of … ownership, a higher economic importance, and a higher level of indebtedness. Our results inform charities and accounting firms …

adopted the technology. For instance, accounting and auditing functions are paper-based in most of the organizations. The … paper-based accounting and auditing function require high human effort, time, and energy and cost because it involves … repetitive clerical tasks and it is also highly impossible to get high accuracy. The accounting and auditing function is one of …

We study firms' investment in internal control to reduce accounting manipulation. We first show the peer pressure for …

This paper investigates the logics that drive small accounting practitioners' attitude towards new accounting standards … and then, the heterogeneity amongst practitioners in order to unravel the accounting profession, until now considered as a … ‘black box' in the accounting harmonization process. Through the analysis of an extensive survey of 1,268 Italian Certified …

The quality of online accounting education relative to more traditional classroom-based accounting education remains a … have earned accounting degrees from online universities to average CPA exam scores of first-time candidates who have earned … accounting degrees from (primarily) traditional classroom-based universities. Our findings indicate that graduates of online …