Companies depend on the trust and confidence of the general public to thrive. The integrity of financial reporting practices plays a pivotal role in establishing and sustaining stakeholders' confidence. This trust serves as a foundational cornerstone in managerial decision-making processes and...

The significant transformations and advances attributed to the Era 5.0 require a comprehensive understanding of the current ramifications of the accounting discipline, along with the prospective difficulties and opportunities. This is pertinent not only in the context of industry, education, and...

"This Research Handbook focuses on the collective ethical issues facing the accounting profession, as well as the users of services provided by accountants today. Providing an overview of contemporary accounting and ethics issues around the world, the Research Handbook on Accounting and Ethics...

Decisions by small and medium enterprise (SME) entrepreneurs are plagued by a variety of cognitive biases. Extant literature has mainly focused on a limited number of important biases (e.g., overconfidence) in a handful of important entrepreneurial decisions (e.g., start-up, market entry or...

Historically, in most countries, the accounting profession has always been male-dominated. Liberal professions such as lawyers, engineers, architects and doctors share the common trait of conservatism. The accounting profession, which is also a liberal profession, is no exception. Starting from...

Accounting profession is traditional profession and accounting rules and principles have been established and are the same for many years. However, globalization of business, stronger regulations and numerous technological solutions and innovations are not bypassing the accounting profession...

Die vorliegende Arbeit setzt an der Interaktion zwischen Managern und Controllern an, da letztere eine bedeutsame unternehmensinterne Berufsgruppe darstellen, die insbesondere mit den Aufgaben einer fortwährenden Führungsunterstützung und Informationsversorgung des Managements im Unternehmen...

Die Chancen, die Big Data und Digitalisierung bieten, bringen für Unternehmen und ihre Funktionsbereiche weitreichende Änderungen mit sich - so auch für das Controlling. Die Autoren analysieren die aufgabenbezogenen Trends im Controllingumfeld und leiten die Anforderungen ab, die sich daraus...

Business unit (BU) controllers play a fiduciary role to ensure the integrity of financial reporting. However, they often face social pressure from their BU managers to misreport. Drawing on the literature on the human mirror neuron system, this paper investigates whether controllers' ability to...

Especially important aspect of national accounting regulation harmonization on the international and regional level concerns education and professional training of accountants, improvement of accountant's skills, as well as necessity for accountants' continuing education and licensing. Hence,...

The paper examines whether international regulatory harmonization increases cross-border labor migration. To study this question, we analyze European Union (EU) initiatives that harmonized accounting and auditing standards. Regulatory harmonization should reduce economic mobility barriers,...

The paper examines whether international regulatory harmonization increases cross-border labor migration. To study this question, we analyze European Union (EU) initiatives that harmonized accounting and auditing standards. Regulatory harmonization should reduce economic mobility barriers,...

IFRS in emerging economies -- IFRS adoption in Brazil / Isabel Lourenço and Guillermo Braunbeck -- IFRS in India in the context of developing the profession / Shraddha Verma and Sarada Rajeswari Krishnan -- Applying IFRS in Russia / Viatcheslav I. Sokolov, Natalia V. Generalova, Iurii N. Guzov...

"The author details his incredible journey as a forensic accountant and how he faced death threats, retaliation and family hardships during various fraud investigations. He was tested on numerous occasions but never deviated from professional standards. Over the years, he has collected countless...

Across the US and the UK, few senior accountants exist in proportion to their white peers, and only a handful ever reach the level of partner in large accounting firms. This problem has been left largely unexamined on both sides of the Atlantic and is overwhelmingly disregarded due to an...

The paper examines whether international regulatory harmonization increases cross-border labor migration. To study this question, we analyze European Union (EU) initiatives that harmonized accounting and auditing standards. Regulatory harmonization should reduce economic mobility barriers,...

Controller scheinen sich untereinander oft mit der Frage zu beschäftigen, welche Rolle sie in Unternehmen spielen und welche Aufgaben von ihnen zu erledigen sind. Der vorliegende Beitrag beobachtet diese Diskussion zum einen vom Standpunkt eines Außenstehenden aus und zum anderen aus einer...

The paper examines whether international regulatory harmonization increases cross-border labor migration. To study this question, we analyze European Union (EU) initiatives that harmonized accounting and auditing standards. Regulatory harmonization should reduce economic mobility barriers,...

The paper examines whether international regulatory harmonization increases cross-border labor migration. To study this question, we analyze European Union (EU) initiatives that harmonized accounting and auditing standards. Regulatory harmonization should reduce economic mobility barriers,...

A report from the Institute of Internal Auditors finds that a majority of Fortune 500 companies systematically rotate internal auditors out of the internal audit function and into operational management (IIA 2009a). We use semi-structured interviews with 11 chief audit executives and 2 audit...

"This is the first detailed view of the managerial accountant's role and responsibilities in organization setting. Its aim is to foster role development: the opportunity to work at an advanced level of practice. Accounting studies develop technical skills associated with topics, and, responding...