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Accounting for quality: on the relationship between accounting and quality improvement in healthcare [PDF]
BMC Health Services Research, 2015 Accounting-that is, standardized measurement, public reporting, performance evaluation and managerial control-is commonly seen to provide the core infrastructure for quality improvement in healthcare. Yet, accounting successfully for quality has been a problematic endeavor, often producing dysfunctional effects.
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International lease accounting reform and economic consequences: the views of UK users and preparers [PDF]
, 2006 In response to perceived difficulties with extant lease-accounting standards in operation worldwide, the G4+1 issued a discussion paper which proposes that all leases should be recognized on the balance sheet [ASB (1999).
Goodacre, Alan +6 more
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Mandatory IFRS adoption, corporate governance, and firm value
RAE: Revista de Administração de Empresas, 2020 We study whether financial and accounting disclosure affect firm value by focusing on the full adoption of International Financial Reporting Standards (IFRS) in Brazil in 2010.
Joelson Sampaio +3 more
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International Journal of Business and Applied Social Science, 2022 Corporate scandals such as Enron, WorldCom, and others have increased the sensitivity of the public toward the ethical misconduct of firms. The Public Company Accounting Oversight Board (PCAOB) is independent of the accounting profession, and they are not considered a government entity. The PCAOB is a non-profit corporation given the mandate to oversee
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Accounting practice, fiscal decentralization and corruption [PDF]
, 2019 In prior studies, accounting and decentralization corruption solutions have so far been analysed in isolation. In this article, we connect these two strands of literature on corruption.
Changwony, Frederick Kibon +1 more
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Changing approaches to the quality of accounting information: a historical aspect
Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2021 The one of the main factors in ensuring the effectiveness of the management system of economic activity of the enterprise is information support. For the management staff, the priority is to improve the quality of the accounting system, which directly ...
S.L.
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The effect of organizational culture on quality of accounting information: Mediating the role of accounting information system [PDF]
Accounting, 2021 Organizational culture has been documented as a driving force of the acceptance of accounting information systems in business and accounting information quality; whereas accounting information quality as a causation of the acceptance of accounting ...
Huynh, Quang Linh
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International Accounting Standards and Accounting Quality [PDF]
Journal of Accounting Research, 2005 ABSTRACTWe examine whether application of International Accounting Standards (IAS) is associated with higher accounting quality. The application of IAS reflects combined effects of features of the financial reporting system, including standards, their interpretation, enforcement, and litigation.
LANG, MARK, BARTH, MARY, LANDSMAN, WAYNE
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Accounting Standard, Corporate governance, and accounting quality
Jurnal ASET (Akuntansi Riset), 2020 . this paper investigates the effect of adoption of IFRS-based convergent accounting standard on accounting quality using Indonesia data. Besides, this study also determines the role of corporate governance as moderating variable between adoption of IFRS-
zaitul zaitul +3 more
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, 2023 Based on new public management, information processing theory and contingency theory, this study investigates the impact of the COVID-19 pandemic on budgeting in public hospitals, focusing on budget use. The research hypotheses were tested using a survey
Odysseas Pavlatos +3 more
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