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How important is the structure of the EU economy to the VAT collection?

Zídková, Hana; Papadakis, Spyros; Arltová, Markéta; … - In: Prague economic papers : a bimonthly journal of … 34 (2025) 1, pp. 1-25

VAT is one of the most important sources of the public revenues in the EU Member States; therefore, it is crucial to determine the factors of VAT collection. So far, only a few researchers analyzed the influence of individual economic sectors on the indicators of VAT collection, namely...

Persistent link: https://www.econbiz.de/10015413408

ROMANIAâ€(tm)S FACTS ABOUT INTERNAL CONTROL ENVIRONMENT OF EUROPEAN SOCIAL FUND FINANCED PROJECTS

Tatiana, Danescu; Cristian, Dogar - In: Annals of Faculty of Economics 1 (2012) 1, pp. 910-915

sound financial management principle. Incorporating COSO principles in the beneficiaryâ€(tm)s internal control systems may …

Persistent link: https://www.econbiz.de/10010817127

Temporal Evidence on Threshold Hierarchy Based on Accruals and Real Earnings Management: Evidence from France And The US

Amar, Anis Ben; Turki, Islem - In: Journal of Accounting and Management Information … 21 (2022) 3, pp. 373-396

Research Questions - Does the hierarchy of earnings thresholds differ between accounting systems? Does a temporal shift occur in the hierarchy of the earnings thresholds associated with earnings management? Motivation - A number of studies looked into the hierarchy of earnings thresholds based...

Persistent link: https://www.econbiz.de/10015195906

Uncertainty, Financial Reporting Quality and Accounting Enforcement: Evidence from The European Union

Mos, Catalin - In: Journal of Accounting and Management Information … 23 (2024) 3, pp. 616-642

Research Question- What is the impact of uncertainty on the quality of financial reporting in the European Union and whether accounting enforcement is a critical factor? Motivation- The advances made by the European Union (EU) in the field of financial reporting have shown the commitment to...

Persistent link: https://www.econbiz.de/10015195929

Responsible Governance and Environmental Disclosure Quality: The Moderating Role of Media Exposure and Media Legitimacy

Jamoussi, Marwa Moalla; Jarboui, Anis - In: Journal of Accounting and Management Information … 22 (2023) 2, pp. 225-259

the corporate governance? And what's the extent can the media exposure affect the relationship between corporate … governance and the quality of disclosure of environmental information on the one hand, and what's the extent can media legitimacy … governance on the voluntary environmental disclosure while neglecting their effect on the timely disclosure of environmental …

Persistent link: https://www.econbiz.de/10015195966

Independent Financial Expert Members on Audit Committees, Earnings Management and The Role of Female Directors

Amar, Anis Ben; Sayadi, Nourhen - In: Journal of Accounting and Management Information … 21 (2022) 1, pp. 5-24

Research Question - What is the impact of the presence of expert and independent members within the audit committee on earnings management? What is the impact of the presence of expert and independent women on the audit committee on earnings management? Motivation - A number of studies have...

Persistent link: https://www.econbiz.de/10015195977

Machine Learning and External Auditor Perception: An Analysis for UAE External Auditors Using Technology Acceptance Model

Hayek, Ahmad Faisal; Noordin, Nora Azima; Hussainey, Khaled - In: Journal of Accounting and Management Information … 21 (2022) 4, pp. 475-500

Research Question - Do external auditors in the United Arab Emirates (UAE) perceive the ease of use and usefulness of Machine Learning (ML)? Motivation - This study aims to investigate external auditors' perceptions of the ease of use and usefulness of Machine Learning in auditing in the UAE. In...

Persistent link: https://www.econbiz.de/10015196090

Properly Identified Imaginary Needs, An Inaccurately Proposed Methodology: The Case of Rochester School of Accountancy's Positive Accounting Methodology

Al-Adeem, Khalid - In: Journal of Accounting and Management Information … 20 (2021) 4, pp. 607-645

Research Question - Whether accounting research has been in a better status after the domination of Rochester School of Accountancy's Positive Accounting Methodology. Motivation - This study revisits the debate of the validity of Rochester school of accountancy's positive methodology. Rochester...

Persistent link: https://www.econbiz.de/10015196117

Does the CEO's Entrenchment Affect the Financial Communication Quality? Empirical Evidence from France

Bouaziz, Dhouha - In: Journal of Accounting and Management Information … 23 (2024) 1, pp. 107-133

Research Question- What is the impact of the CEO's entrenchment on the financial communication quality in the French context? Motivation- In fact, it is important to study the different characteristics of the CEO, which can facilitate the entrenchment and their effect on the quality of financial...

Persistent link: https://www.econbiz.de/10015196176

The Impact of IFRS Adoption and Corporate Governance Mechanisms on Audit Report Lag: Evidence from An Emerging Country

Gamra, Souha Ben; Hamza, Fadhila; Borgi, Hela - In: Journal of Accounting and Management Information … 21 (2022) 4, pp. 604-630

(IFRS) adoption and corporate governance mechanisms (e.g., Board characteristics and Audit Committee (AC) characteristics … and the corporate governance characteristics on ARL, whose results remain mixed and rare in Saudi Arabia, an emerging and …

Persistent link: https://www.econbiz.de/10015196179