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Ana Isabel Morais and Inês Pinto
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 o...
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Francesca Sasanelli, Khang Duy Ricky Le, Samuel Boon Ping Tay, Phong Tran and Johan W. Verjans
The advent of many popular commercial forms of natural language processing tools has changed the way we can utilise digital technologies to tackle problems with big data. The objective of this review is to evaluate the current research and landscape of n...
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Hidaya Al Lawati and Khaled Hussainey
We investigate the determinants of key audit matters (KAMs) in the auditor?s report. In particular, we examine the impact of overlapped audit committee (AC) directors on the quantity of KAMs disclosure. We also examine the consequences of KAMs disclosure...
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Sakthi Mahenthiran, Berta Silva Palavecinos and Hanns De La Fuente-Mella
Companies restate when material misstatements are identified in previously issued financial statements. Misstatement research in Latin America is sparse, even though they are an important context to study this phenomenon. Chile?s corporate governance reg...
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Ibrahim Elsiddig Ahmed
The study aims to operationalize financial reporting quality in terms of the qualitative characteristics (QCs) as stated by the Accounting and Auditing Organization of Islamic Financial Institutions (AAOIFI) standards, as well as to investigate their ass...
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Jeff Decker, Richard Ray, Tim Kizirian
We provide practical considerations to guide auditors in performing a preliminary assessment of the design of the auditee?s control structure related to income tax account balances and their related disclosures which should contribute to more reliable fi...
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Ali Altug Bicer, Eman Ali El.Darewi
Pág. 194 - 211
This study aims to show the importance of environmental costs, and the role of these costs to improve the quality of financial reporting in Libyan oil companies and offering the suggestions to develop it. To achieve the objectives of the study, the resea...
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Obeid Ahmed Obeid,Amna Abdelnur
Pág. 9 - 16
The purpose of this study is to evaluate objectivity and competence of internal audit departments in Sudanese government units across a sample of internal auditors of government units and external auditors responsible for auditing. 101 questionnaires wer...
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Alina Lytvynenko, Yevgen Dorokhov
Pág. 103 - 108
The subject matter of the research is the financial investment and the application of innovative technologies to improve accounting in the context of investment management as one of the most important components of economic development. The goal is to st...
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Daniel Botez
In 2009, the International Federation of Professional Accountants - IFAC initiated a process of reviewing reporting standards. The purpose of this process is to improve the auditor's way of communicating and to increase the relevance of the audit globall...
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