The research aims to make an introspection of the irrational behavior of the managers who, being under the pressure of sending as favorable as possible signals to different categories of users regarding the enterprise they manage, are tempted to use creative accounting techniques. The research...

A highly qualitative financial reporting refers to the publication of accounting information complying with the requirements of the reporting framework and generally, they must be transparent, intelligible, relevant, credible and comparable. Based on the results of the theoretical research...

Research Question: What are the main security threats emphasized by national and international surveys? Motivation: The rapid growth of IT brings worldwide security issues (Takahashi et al., 2010; Benjamin et al., 2015). IT usage brings new challenges (e.g. higher risks of data exposure, sensitive...

The purpose of this study is to investigate the firm-level factors effect on the audit pricing in China and Pakistan. For this purpose, we used the panel data of 160 firms of each country of study for the period from 2005 to 2011. First, we run the combined model for two countries and observed...

The Romanian listed entities had to report their individual financial statements under International Financial Reporting Standards (IFRS) from 2012. As at international level the adoption of the new regulation created mixed effects, we investigate how the timely loss recognition and the value...

Research question: As a newly developing area, this paper aims investigate recent developments and applications of social responsibility practices in Turkey and in the neighboring regions in a comparative way. Motivation: The sustainability reporting is relatively a new subject in Turkey both in...

The aim of this paper is to analyze the question of whether the sole focus of standard setters developing accounting standards that are useful to external users for making decisions about providing resources to the entity result in useful accounting information. To answer this question, we...

The main purpose of this research is to analyze the impact of social networks on educational process in Romanian higher education. Employing a theoretical framework regarding the educational value of the social networking web sites, we propose a model of implementing Facebook usage in higher...

Research Question- How is the accounting profession engaging with digitalization for delivery of services? How is digital transformation of accounting firms impacted by the Covid-19 outbreak? Motivation- Nowadays information and communication technologies are vital for companies to carry out...

Prior literature examined the financial impact of capitalizing operating leases by using the constructive lease capitalization method of Imhoff et al. (1991). The empirical evidence of these studies results in the perception that operating leases lead to off-balance financing, improvements of...