Rapid developments in information technology (IT) have posed many challenges to the accounting profession. In this study we examined what has been done in US colleges by polling auditors' perceptions to investigate whether US accounting firms provide their auditors with more information on...

This study contributes to accounting and auditing literature by addressing two empirical questions: (1) whether litigation environment affects auditors' decisions to accept clients' aggressive reporting and (2) whether litigation environment, client business risk, and client retention pressure...

In response to increasing pressures for public sector efficiency and effectiveness, many countries have switched from cash-based governmental accounting to accrual-based approaches. But other countries have rejected this change, suggesting that its costs and benefits may vary with...

Extensible Business Reporting Language (XBRL) can provide wider access to both financial and non-financial information and facilitate transparent business reporting (Baldwin et al., 2006; Sinnett and Willis, 2008). However, information preparers have not been exposed to possible approaches to...

Purpose – The increasing provision of timely financial information through web-based technology is expected to improve the quality of communication between a company and its stakeholders. However, the information asymmetry problem still exists since almost all “web-releases” usually remain...