This paper examines whether the level of enforcement shapes the complexity in accounting standards. First, in order to identify the level of complexity in accounting standards, we calculated a new measure that conceptualizes accounting complexity based on the theoretical dimensions of...

University education is focused on the acquisition of skills by students, regardless of the technical nature of the subjects and syllabus. In the field of accounting, previous literature has confirmed the existence of a gap in expectations between the skills of students and what would be...

The purpose of this study was to examine the potential for fraudulent financial reporting using the fraud hexagon theory factors such as stimulus (financial target, financial stability, and external pressure), capability (change in director), collusion (total board of commissioners who have...

In the conditions of digital transformation, change of business models and more requirements to the transparency and accuracy of disclosed information, the corporate reporting - financial and nonfinancial - still adheres to the paper format. The introduced requirement for European public...

Given a certain stock level extensive quantity and a portfolio, we can aggregate the stock quantities across the holdings of the portfolio. The extensive quantity can be profits, assets, dividends, carbon emissions etc. We can then study its dynamics at the portfolio level over a certain time...

Management accounting is a branch of accounting that is intended to provide financial information for internal parties, in this case, company management. Management accounting deals with information about the company to provide benefits to those within the company. Accounting information in the...

In accordance with the Statement of Financial Accounting Standards (PSAK) 45 of 2011 concerning non-profit organizations, states that non-profit organizations must also and have the right to prepare financial reports and report to users of financial statements. Accounting is an activity carried...

An inclusion of non-market goods and services which are core to the digital economy in the system of economic circulation affects the basic socio-economic indicators both in Russian and in international practice. In this connection, the goal of this study is to develop a methodological basis for...

The significant role of Small and Medium Enterprises (SMEs) in the growth of the economy has been well-documented in the past few decades. Studies in literature have focused on the reasons behind the trade credit offerings and acceptance of SMEs, but empirical findings revealing the positive...

Linking decision systems, negotiating agents, management accounting, and computational accounting, this paper aims at exploring dynamic pricing strategies of a synthetic business-to-consumer online operation and a comparative analysis of evolving strategy-specific pricing optimization. Five...

This study examines the investigation of accounting factors through audited financial statements in businesses by analyzing the qualified staff and investment in technology for sustainable profit. Therefore, the main goal is to analyze whether qualified staff and investment in technology affect...

Armstrong et al. (2022) review the empirical methods used in the accounting literature to draw causal inferences. They document a growing number of studies using quasi-experimental methods and provide a critical perspective on this trend as well as the use of these methods in the accounting...

As the world confronts an urgent climate crisis, corporations are under increasing pressure to take action to reduce greenhouse gas emissions. In place of genuine effort, many public companies have made climate pledges that they are not on track to fulfill. Further, despite the very real...

We find that firms led by Chief Financial Officers (CFOs) who are relatively more concerned about their future job prospects are less likely to take actions that result in poor discretionary quality reporting during an Initial Public Offering (IPO). In addition, our results show that CFOs with...

The background of this paper is caused by the lack of understanding of company in determining the appropriate cost, volume, profit in the profit planning process. Lack of knowledge of the company in preparing budgets often causes companies not to achieve optimal profits. Based on this problem,...

This paper presents the results of research conducted to identify the factors that influence the decisions of company management to outsource accounting services. A transaction cost economics (TCE) model was used to analyse factors that influence high levels of outsourcing of accounting tasks in...

This research sought to explore self-reported satisfaction levels of mature students enrolled in the virtual financial accounting course of the first online-only bachelor's degree in Portugal. While doing so, it attempted to generate understanding of which factors may affect undergraduate mature...

In this paper we adopt Barad’s (2007) posthuman performative approach to illustrate the use of a diffractive approach to corporate accountability. We use a paradigm example of a corporate reorganisation strategy to redistribute responsibility to demonstrate that accountability resides in...

In Unshackling Accountants , Professor D R Myddelton of Cranfield School of Management looks at the history of and the arguments for and against detailed accounting standards. Myddelton concludes that, while there may be a case for the accounting profession to develop voluntary guidelines, the...

In this monograph, I advocate and illustrate an emerging stream of accounting literature that deploys economic models to study issues of accounting disclosure by banking institutions. To motivate the focus on a specific industry (banking), I identify two banking specificities: first, banks are...

This study investigates the association between the power of Chief Financial Officers (CFOs) and the readability of financial narrative disclosures in annual reports. As CFOs are ultimately responsible for the quality of annual financial reporting, I expect that by empowering CFOs, they are able...

This article was created to fulfill the final project for the Advanced Financial Accounting course 2 based on material that we have previously presented in class regarding Intercompany Profit - Inventory. This article has the objective of knowing, among other things, that Statements are prepared...

According to Limperg's dynamic theory, accounting and auditing are rooted in the environment. Due to the continuous change of the environment and its effect on the needs of the audience, accounting is also bound to change and improve in order to maintain legitimacy and meet the needs of its...

In recent years, accounting and finance scholars have shown a growing interest in employing machine learning for academic research. Combining bibliographic coupling and literature review, this study analyzes 384 papers from 80 established quality journals in the field of accounting and finance...

Stock investment is a type of investment instrument that is in great demand by both teenagers and parents. In addition to providing financial benefits for investors, this method also provides benefits for companies to manage their business.Stock investment is an investment in the form of...