Results 31 to 40 of about 567,516 (266)
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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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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The Impact of IFRS Adoption on the Quality of Accounting Information: Systematic Literature Review [PDF]
Облік і фінанси, 2021 The quality of accounting information cannot be separated from the adopted accounting standards. More than 87% of countries worldwide have implemented IFRS standards as financial guidelines in their countries.
Achmad Farid Dedyansyah +2 more
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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.
Mary E. Barth +2 more
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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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Energies, 2022 Nowadays, the importance of activities for the protection of the environment is growing. This approach has a major impact on the current energy and mining policy in Poland.
Maciej Ciołek +4 more
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A historical example of ensuring accounting quality in an ethically difficult situation [PDF]
Zeszyty Teoretyczne RachunkowościPurpose: The article presents accounting ethics used in the Duchy of Warsaw (1807–1815) using examples of conduct in ethically difficult situations as benchmarks.Methodology/research approach: The methodology includes a multi-dimensional analysis of ...
MAŁGORZATA GARSTKA
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The Accounting Information Quality – A Bibliometric Analysis
CECCAR Business Review, 2021 The concept of accounting information quality has a variety of approaches in accounting research, raising serious debates among both academics and professionals.
Dorel MATEȘ, Daniela PORDEA
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Impact of Accountant Resource on Quality of Accounting Information System: Evidence from Vietnamese Small and Medium Enterprises [PDF]
ACRN Journal of Finance and Risk Perspectives, 2020 Improving the quality of accounting information systems through accountant resources is beneficial to the performance and sustainable development of SMEs. This study investigated the impact of accountant resources on the quality of accounting information
Vu Thi Thanh Binh +3 more
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Audit Quality and Accounting Conservatism
Journal of Accounting, Finance and Auditing Studies, 2019 This objective of this study is to examine the impact of audit quality on accounting conservatism in Turkey. Using three different measures of accounting conservatism, we report that audit quality, in terms of brand name auditor and industry specialist auditor, is positively related to conservatism. Our results hold after controlling for operating cash
Mohammed, Nishtiman H. +2 more
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