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

Offshoring of accounting processes has become a common business practice, pursued by firms to reduce costs and focus on … agenda on internal controls for offshored accounting processes. It further develops a linkage between internal controls of … offshored accounting processes and auditing of the organization. This paper has implications for academicians as well as …

’s position. Our study contributes to accounting, psychology, and writing and discourse theories with new evidence of the effects …

This paper focuses on the critical topic of ethics in public accounting. This paper draws on several important concepts … related to ethical reasoning contained in existing research on ethics in the public accounting field. To obtain insights from … the ethical dilemmas faced by accountants, a survey was sent to accountants who currently work in a public accounting …

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 …

, unless tax uncertainty is high. Finally, an accounting firm's industry expertise in auditing is associated with higher audit …

governmental auditors vs. those performed by certified public accounting (CPA) firms. Specifically, we investigate the association …