Research Question: The main research question is "Has the fraud examination had any impact on accounting and audit … fraud. Idea: The main idea is to examine whether the course of fraud examination changes accounting and audit students … of fraud. A surprising result was that students without degree in accounting were slightly more optimistic in their …

Research Question- How do accounting versus non-accounting Romanian students perceive the factors influencing the … accounting ethics is scarce, so little is known about how various educational aspects impact skills and behavior. Idea- In this … effectiveness. To this purpose, we involve the Romanian end-users of the academic accounting ethics education (the students) to ask …

single stock exchange, cross-border cultural and economic similarities and de jure harmonization of accounting standards …

with less accounting and control. As accounting is a primary user of IS, this paper explores if professionalisation of … accounting may explain such reported differences in IS use. Idea - This study tests two hypotheses around IS use and … professionalisation of accounting. Using a more refined measure of professionalisation of accounting than previous. Data - Data was …

practitioners? Motivation - Disruptive technologies in accounting represent a new evolutionary phase of accounting impacted by … the opportunities they offer for the accounting profession attract both academia and professionals with accelerated … research data on publication trends related to most disruptive technologies in accounting such as big data, data analytics …

Research question: What is the general profile of countries adopting IPSAS in accounting, institutional and economic … terms? Motivation: IPSAS are perceived as the benchmark of public sector's accounting standardization. Their adoption … accounting-system's modernization and transparency. Tools: A logistic regression is applied to test the theoretical hypotheses …

The paper explores knowledge management (KM) through the accounting and auditing field, emphasizing the authors … accounting standards and national regulations and the dynamic of the profession in the Big Data era determine the need of a …, this being the consequence of the numerous small and medium accounting and auditing firms, limited investments in IT tools …