With the growth of the business world, autonomous software programs such as MRP, ERP, and SAP have been used to synchronize different units and departments since the 1960s. There have been great technological developments in the last decades, such as Blockchain, the Internet of Things,...

This study examines the ethical perception differences concerning the three types of earnings manipulations; which are income smoothing, earnings management and big bath accounting, between users and preparers' perspectives of financial information in Turkey. A structured questionnaire composed...