is explained in the accounting policy there are regulatory references, in this case assumptions and what is managed by …

advances agency theory, stewardship theory, role theory, quality theory and financial accounting and public sector accounting …

from 2011 to 2020, this study examines the effect of female directors on accounting conservatism in European Union listed … investigates whether gender equality index moderates the relationship between female directors and accounting con-servatism. We … document a positive and significant relationship between female directors and accounting conservatism. Firms that have reached …

Based on contingency theory in the study of strategic management accounting, this study examines the internal and … external contingencies of the organization that affect the application of strategic management accounting (SMA) in Vietnamese … using a survey questionnaire from a sample of 395 managers (directors, deputy directors, chief accountants) and accounting …

the moderating effect of the interaction between joint audit (JA) and accounting conservatism on this relationship in … variables and CG index have a significant effect on CP by market- and accounting-based measures. The results also exhibit that … the interaction between JA and accounting conservatism moderates and strengthens the relationship between the CG index and …

This study investigates the mediating effect of strategic management accounting (SMA) practices on the relationship …

performance. The findings of our research reveal that, small businesses that employ accounting services in their business … nations to focus more on the function of financial accounting in improving business performance. …The study investigates the effects of financial accounting services on SMEs' financial performance. The agency theory …

This paper aims to evaluate the relationship between related party transaction (RPT) and accounting comparability (AIC … the impact of RPT on business is context-based or global. …

current study examines the role of accounting and financial expertise (AFE) auditors for financial reporting quality (FRQ … research has shown that the audit committee's accounting and financial competence directors play a unique role. This study may …