system of fiscal accountability developed by the Governmental Accounting Standards Board is too complex and technical for the … public, being beyond all but specially trained accountants and finance professionals. …. The problem of governmental accounting complexity is treated as one of systemic nature due to the needs of a broad range …

environment -- Barriers to artificial intelligence in accounting implementation in Oman -- The outsourced facility service …EBES conferences have been an intellectual hub for academic discussion in economics, finance, and business fields and …, and finance from many different regions. …

" process mitigates some departing CEOs' manipulations of earnings. Since agency theory predicts that management of accounting …" process mitigates some departing CEOs' manipulations of earnings. Since agency theory predicts that management of accounting …

This study examines whether accounting standards or institutional factors are the prime determinants of differences in … value relevance of accounting numbers across countries. The motivation for this study arises from ongoing accounting … investors support the need for comparability. Opponents, on the other hand, argue that efforts toward a common set of accounting …