business organizations in Kosovo with the International Financial Reporting Standards and Kosovo Accounting Standards as …

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 …

This paper analyzes the accounting reasoning of two expert accounting witnesses at the 2006 trial of Enron executives … who testified that the financial reporting of Enron conformed fully with US generally accepted accounting principles [GAAP … ‘verifiably acceptable levels of accounting risk' in order to incorporate the notion of truthfulness of forecasts in accounting …

a wide vаriеty of аrеаs, including finаncе, accounting, and auditing. Howеvеr, thе currеnt system of аccounting … contributes to реrsреctivеs on thе еvolution of digitаlizаtion in the accounting profession while highlighting trеnds in thе usе …

the accounting field, the cooperation between man and machine is becoming increasingly prominent in society. The objective … of this research to address the ethics of using artificial intelligence in the accounting firms by looking at the novel …

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

In recent years we have been inundated with news of corporations under investigation because of questionable accounting …. Thousands of employees have lost their life savings and livelihood. This type of creative accounting practices opened the door …

, particularly audit committee members, when their companies experience accounting restatements. Penalties from lawsuits and …

Purpose: This paper explores theoretical framework of Islamic accounting and auditing research by elaborating theories … accounting and auditing requires analyzing their research by using theories from Islamic worldview and modern theories and not … studies under the criteria of Islamic accounting and auditing to support the works of Muslim researchers.Article type …