environmental reporting practices, standards, and other issues in Management Accounting course. Design … shall help in demonstrating the usefulness of environmental accounting information in supporting corporate environmental … assessment process by offering a course on environmental accounting as an intervention, to a sample of 28 management students …

comparability as uniformity, that is, that all companies using the same accounting methods. Comparability of financial statements … per cent of the respondents believe that all IFRS financial statements are comparable. Not only accounting methods used … comparability of financial statements. Research limitations/implications – As surveys are uncommon in accounting literature, often …

financial footnotes. During 2004, however, the Financial Accounting Standards Board adopted the revised Statement No. 123, which …

paper is to re-examine salient questions under accrual accounting: how earnings quality affects the role of earnings and …

/methodology/approach – In this study, the authors provide potential users with hands-on experience with the online accounting system offered by …

reduce the number of labor hours it takes to complete a task which is widespread in various subfields of accounting including … general, and would apply to virtually any kind of accounting data (including even data where transaction descriptions are in a …

Public Company Accounting Oversight Board (PCAOB), and the Committee of Sponsoring Organizations of the Treadway Commission … study in the undergraduate or graduate auditing or accounting information systems courses are also provided. Findings – The …

in converging national accounting standards with the IFRS, and empirically tests the model using a sample of Chinese … audit quality. In addition to accounting standards, global convergence of auditing standards and corporate governance is … imperative if de facto convergence of accounting standards is to be achieved. Originality/value – The paper highlights the effect …