This paper presents rankings of accounting journals disaggregated by topical area (AIS, audit, financial, managerial …

Accounting profession is traditional profession and accounting rules and principles have been established and are the … innovations are not bypassing the accounting profession either. Challenges for the accounting profession are reflected in the need … accounting rules and principles. The aim of this paper is to analyze and systematize the key challenges that digitalization …

Jordan Audit Bureau (AB) and financial managers and accountants in governments whose activities are subject to the AB's audit … must possess certain qualifications. Recommendations are provided for improving the audit profession in Jordan, such as …

The main objective of this study was to analyze the pattern of accounting events that signals error in audited … institutional causality. Others were organisational accounting policies, tax contingencies, risk assumptions, items treated as … caught in violation of financial accounting rules to reform their financial reporting policies through restatement. We arrive …

-reported internal control deficiencies, higher IPO accounting and auditing expenses, lower post-IPO returns, and lower post-IPO earnings …

across firms and is greater in firms with higher audit committee commitment toward the IAF, lower audit committee accounting … expertise, and when the CFO lacks accounting expertise. These findings suggest that while there is no regulatory oversight …