The materiality principle supports the information function of financial accounting as to what information could … a greater expectation gap between management information and individuals' understanding. The new EU accounting directive … GCC and IFRS/ISA for accounting and auditing purposes, and on the implications for eliminating the challenge involved in …

Purpose: The purpose of this paper is to summarize the key findings of meta-analyses in accounting, auditing, and …) financial accounting, (2) management accounting, (3) auditing, and (4) corporate governance is conducted. Findings: Most of the … accounting are rare; furthermore, no meta-analysis in tax accounting has been published yet.Originality/value: Meta-analyses on …

Rechnungslegung (u.a. Integrated Reporting, Leasing-Bilanzierung, Tax Accounting) -- Betriebswirtschaftliche … Accounting) Betriebswirtschaftliche Steuerlehre (u.a. Country by Country Reporting, Teilgewinnrealisierung, Steuercontrolling …