Corporate efforts in eradicating environmental negativities are a significant aspect that is playing a vital role to contribute sustainable development. Renewable energy initiatives by corporations are also a trending effort through which they can promote the generation and consumption process...

A sound audit practice is the backbone of any corporate governance system. It supports in making high-quality audit report which throws light on the true and fair view of accounts maintained by the companies. High-quality audit reports enhance the confidence in the minds of various stakeholders...

Today there are many advancements in accounting practices across the globe. But the accounting curriculum in the higher education institutions of India are still out dated. This in turn indirectly impacting on the transversal competencies of accounting graduates. Therefore, in the present study...

Purpose This study aims to examine the impact of extensible business reporting language (XBRL) technology and its functionality on various aspects of financial reporting and its overall quality. Design/methodology/approach To conduct this study, data was collected from a variety of...

Accounting is the window of any business firm. With the increased usage of computers in the arena of the Accounting Information System, we can see a drastic change from paper-journals and ledgers to computer-based formats. So to walk along with this drastic change it is necessary to integrate...

Accounting is a media which communicates the business and financial information of each and every organisation so as to cater to the needs of various interested parties. Business involves undertaking a series of activities, which may be financial or nonfinancial, to achieve its prime goal....

Accounting is a media which communicates the business and financial information of each and every organisation so as to cater to the needs of various interested parties. Business involves undertaking a series of activities, which may be financial or nonfinancial, to achieve its prime goal....

Business reporting in India is becoming more transparent and dynamic as it is impacted by regulatory changes and varying information needs of stakeholders. In recent days, Indian companies are increasingly investing their financial and intellectual capital in undertaking, managing, and reporting...

XBRL is a modern tool for the digitalized disclosure of business and financial information of the business houses. And it is the reporting trend emerging around the world. This new tool removes almost all pitfalls of traditional format of financial reports such as paper-based, pdf, HTML, word...