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Total quality accounting [PDF]
Ekonomski Anali, 2008 The focus of competitive "battle" shifted from the price towards non-price instruments, above all, towards quality that became the key variable for profitability increase and achievement of better comparative position of a company. Under such conditions,
Andrijašević Maja
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A Concept of Accounting Quality from Accounting Harmonisation Perspective [PDF]
Economics and Business, 2016 The aim of this paper is to assess if and how a concept of accounting quality differs from perspectives of various types of organisations affected by the accounting harmonisation process.
Legenzova Renata
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Accounting Conservatism and Earnings Quality
Journal of Risk and Financial Management, 2022 Purpose—The study on the relationship between accounting conservatism and earnings quality is not new. However, the results are inconsistent and mixed, and to some degree, even contradictory, which represents a gap in the literature. The purpose of this study is to provide some explanations for these mixed results in the literature by investigating the
Davood Askarany +2 more
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Quality Improvement in Accounting [PDF]
Theory, Methodology, Practice, 2013 Over the last decade the expectations of quality have become involved in the product, service, production and business process. In the last few years, however, quality related expectations have been completed with sustainability (economic, social and ...
Gyula Fülöp, Bettina Hódi Hernádi
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Accounting Quality and Audit Attributes on the Stock Price Crashes in an Emerging Market
Risks, 2022 This study addresses the relationship between accounting quality and audit attributes (i.e., audit quality, auditor industry specialization, audit concentration, and audit fees) with companies’ SPCRs listed on the Iraqi Stock Exchange.
Mahdi Salehi +4 more
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Corruption and religiosity: a cross-country analysis mediated by accounting quality
Revista Contabilidade & Finanças, 2022 This article aimed to identify the association between religiosity and corruption, mediated by accounting quality. Studies have examined the relationships between religiosity and accounting quality, religiosity and corruption, and accounting quality and ...
Simone Miranda dos Santos, Sirlei Lemes
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The dimensions of accounting service quality [PDF]
SN Business & Economics, 2021 This study aimed to identify the dimensions of accounting service quality, as assessed by the different agents involved in service development. We performed 20 in-depth interviews with accounting service providers, clients of accounting service providers, consultants, university professors, and accountancy body members.
Vitor Azzari +3 more
openaire +2 more sources
Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2021 As a result of globalization and the growth of international trade, the boundaries of business have expanded. The creation of uniform, globally applicable accounting standards should have enabled the comparability of financial reporting information ...
S.L. , L.P.
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Analysing the Role of Accruals in Measuring Performance and Accounting Quality based on Nikolaev Model [PDF]
بررسیهای حسابداری و حسابرسی, 2019 Objective: Performance information should be collected in a way which has the least estimation error. Accrual basis is currently used to provide performance reports, but no accrual model has yet been presented to demonstrate the role of accruals in ...
Mahmood Behnampour +2 more
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Does IFRS convergence really increase accounting qualities? Emerging market evidence [PDF]
Journal of Economics Finance and Administrative Science, 2019 Purpose - This study aims to examine whether International Financial Reporting Standards (IFRS) convergence process adds value to the accounting quality dimensions, including accruals quality, earnings smoothing, timely loss recognition and earnings ...
Fuad Fuad, Agung Juliarto, Puji Harto
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