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Are accounting standards understandable?

Howieson, Bryan; Loftus, Janice; Schührer, Sabine - In: Accounting and finance 64 (2024) 1, pp. 1083-1109

Persistent link: https://www.econbiz.de/10014540235

Impact of cloud computing on quality of financial reports with Jordanian commercial banks

Shakatreh, Mamoun; Abu Orabi, Marwan Mohamed; Al … - In: Montenegrin journal of economics 19 (2023) 2, pp. 167-178

Persistent link: https://www.econbiz.de/10014279470

Financial accounting information presented with infographics : does it improve financial reporting understandability?

Cohen, Sandra; Manes Rossi, Francesca; Mamakou, Xenia; … - In: Journal of public budgeting, accounting & financial … 34 (2022) 6, pp. 263-295

Persistent link: https://www.econbiz.de/10013553421

Creative accounting determinants and financial reporting quality : systematic literature review

Abed, Ibtihal A.; Hussin, Nazimah; Ali, Mostafa A.; … - In: Risks : open access journal 10 (2022) 4, pp. 1-25

Creative accounting is considered to be a 21st-century phenomenon that has received increased attention after the worldwide economic crisis and budget deficits, particularly the prevention and detection of accounting manipulation. Creative accounting is a practice that influences financial...

Persistent link: https://www.econbiz.de/10013355430

Financial accounting information presented with infographics: does it improve financial reporting understandability?

Cohen, Sandra; Manes Rossi, Francesca; Mamakou, Xenia; … - In: Journal of Public Budgeting, Accounting & Financial … 34 (2022) 6, pp. 263-295

analyzes citizens' perceptions toward infographics as well as their ability to improve accounting understandability by … questionnaire. Findings The results show that infographics improve accounting understandability by nonaccounting experts compared to … understandability. Moreover, it is the first study that analyzes the use of infographics in public sector financial reporting. …

Persistent link: https://www.econbiz.de/10014895242

The readability of international illustration of auditor's report: An advanced reflection on the compromise between normative principles and linguistic requirements

Fakhfakh, Mondher - In: Journal of Economics, Finance and Administrative Science 20 (2015) 38, pp. 21-29

The independent auditors periodically publish reports that summarize the audit results. These reports reinforce the financial communication and reliability of accounting information. International Standards on Auditing (ISA) determine the content of audit reports and the quality of audit...

Persistent link: https://www.econbiz.de/10011859370

The readability of international illustration of auditor's report : an advanced reflection on the compromise between normative principles and linguistic requirements

Fakhfakh, Mondher - In: Journal of economics, finance & administrative science 20 (2015) 38, pp. 21-29

Persistent link: https://www.econbiz.de/10011873011

NATIONAL AND INTERNATIONAL PERSPECTIVES ON THE QUALITY OF ACCOUNTING INFORMATION38

Rusu, Assist. Alina - In: Revista Tinerilor Economisti (The Young Economists Journal) 1 (2012) 18, pp. 70-81

The primary objective of general purpose financial reporting is to provide high-quality financial information about the reporting entity, useful for economic decision making. Qualitative characteristics of financial statements are the basic attributes that make sense of usefulness of accounting...

Persistent link: https://www.econbiz.de/10010592962