The Sarbanes-Oxley Act has had a significant impact on the accounting profession since its enactment in 2002 … requirements of the Act. This article examines the effect the Sarbanes-Oxley Act has had on the outsourcing of accounting services … and data control and security issues that result from outsourcing accounting services. The authors report on interviews …

market. One facet of this transition is accounting certification. Under the old Soviet system there was not much need for … accounting certification because Soviet accounting resembled bookkeeping more than the developed accounting systems used in … advanced market economies. After the transition began, accounting certifications began to emerge but their quality was …

Purpose: The diffusion of management accounting innovations (MAIs) is the focus of much debate in the management … accounting research community. Extant contributions have drawn on a large of number of theories, including innovation diffusion … accounting research. This research paper demonstrates that the virus perspective offers a rich and valuable conceptual framework …