, yet little is known about the role of the accounting profession in preparing and validating the financial statements of … employing a larger accounting firm. Given the dwindling number of private companies opting for audits, our findings contribute … to debates on the role of the accounting profession in enhancing private company financial reporting quality …

participation of those affected by it, impacts upon the outcome of the policy. Accounting standard setting has long offered such a … experiment to examine whether the possibility to participate in accounting standard setting leads to reduced earnings management … incentives are better predictors of accounting quality than financial reporting standards …

It has long been recognised that accounting regulation is not a mere technical exercise but one that takes place in a … accounting standard setter. However, standard setting is embedded in a political and institutional context. In their decision … to be ignored in most lobbying studies. The present paper proposes an analytical model of lobbying of an accounting …

Although management accounting innovations such as Activity-Based Costing, the Balanced Scorecard and benchmarking have … management accounting systems (MAS) and others do not, is still underdeveloped. This paper contributes to the literature by …

Politicians frequently intervene in the regulation of financial accounting. Evidence from the accounting literature … shows that regulatory capture by special interests helps explain these interventions. However, many accounting rules have … perception of these consequences varies with a politician's ideology. Therefore, if accounting rules produce those consequences …

more important is - personal judgement. There are different accounting policies and practices in relation to various … financial items appearing in the financial statements. Such different accounting policies, even though principally correct may … platform for which, the Accounting Standards were introduced. There are 32 accounting standards as of today which govern …

accounting systems. The situation is made complex due to the fact that in military organisations, accountants' tasks have … traditionally consisted of bookkeeping and financial reporting, while management accounting tasks especially (e.g. planning and … study consists of project memos and interviews with people involved in designing and implementing ERP-linked cost accounting …

financial reports globally and to follow best practices from the private sector. The implementation of new or revised accounting … performance of University and Teaching Hospitals Foundation Trusts, considering both financial and management accounting … performance changes after IFRS 15 implementation, specifically in terms of accounting effects. This exploration paves the way for …

for some countries, lack of accounting and legal infrastructure in some emerging countries, the structure of IASB itself …