...Wajde Baiod; Mostaq M. Hussain Purpose This study aims to focus on the five most relevant and discursive emerging technologies in accounting (cloud computing, big data and data analytics, blockchain, artificial intelligence (AI) and robotics process automation [RPA]). It investigates the adoption...

... Value-relevance Accounting Stock prices Finland Investments in social media can be seen as building reputation, brand value and social capital, which often increase the financial value of companies (Gu and Lev, 2011 ; Fombrun, 2003 ; Köhler and Hoffmann, 2018 ; Lev, 2019). Understanding...

...Erastus Karanja; Jigish Zaveri Purpose – In most firms, accounting and financial information and reporting systems are either incorporated or embedded in computer-based information systems (IS). Despite the important roles that these computer-based IS play in facilitating the SOX Act compliance...

... on these relations, but with different signs and degrees of intensity depending on the balance sheet item analyzed. Research limitations/implications – The data choice introduces a size bias that could be taken into account in the generalization of the results to other listed companies. Originality/value...

... investigated management's disclosure of the particular working capital items. Findings – The findings suggest that in recent years, companies are more likely to overstate their cash flow from operations, thereby presenting a better financial picture than is supported by the balance sheet accounts...

... 2014 Japan Accounting Earnings management Structural change Rounding phenomenon Carslaw (1988) is the first study to document a significant departure from the expectations of reported earnings numbers in New Zealand firms. He finds the frequency of zeros as the second digit...

... disclosure in XBRL. The following firm-specific characteristics might explain the extent of voluntary disclosure in XBRL. © Emerald Group Publishing Limited 2014 Financial reporting Disclosure index Accounting FASB Voluntary disclosure XBRL SEC In times of an incredible volume...

...Chunhui Liu; Grace O'Farrell Purpose – This study aims to examine the role that cultural dimensions at the accounting subculture level play in the relation between XBRL mandate and quality of financial information environment. Design/methodology/approach – Analyst forecast accuracy...

... earnings permanence is of interest. Practical implications – The results provide a new understanding on the role of earnings levels in many business decisions such as executive compensations, institutional investment and conservative accounting where they often involve the choice of using levels...

... for the high turnover rate amongst auditors in Macau. They were asked to speculate about common explanatory factors. The second stage involved 141 auditors from Big‐4 and local non‐Big‐4 accounting firms who were asked to complete a questionnaire survey for the explanatory factors. A total of 135 usable...

...Li Li Eng; Jing Lin Purpose This paper aims to compare the quality of financial reporting (or accounting quality) of firms cross‐listed in Germany and the United Kingdom relative to domestic firms that are not cross‐listed in Germany and the United Kingdom. Design/methodology/approach...

... statements and makes objective analysis of auditor choice dynamics in a frontier market that demonstrated significant growth of IPO activity in recent years. Company audit is a statutory requirement in Bangladesh. Only members of the Institute of Chartered Accountants of Bangladesh (ICAB) are allowed...

...C.S. Agnes Cheng; Joseph Johnston; Cathy Zishang Liu Purpose In response to recent concerns on earnings quality and a firm's fundamental performance, the purpose of this paper is to re‐examine salient questions under accrual accounting: how earnings quality affects the role of earnings...

..., and whether trust in the reliability of a system, as defined by the three SysTrust principles, affects potential users' intent to use the system. Design/methodology/approach In this study, the authors provide potential users with hands‐on experience with the online accounting system offered by Oracle...

...Xin (Robert) Luo; Stephen Burd; Wei Li; Peter A. Chew; David G. Robinson Purpose The purpose of the present paper is to investigate how methods from statistics, natural language processing, information theory, and other scientific fields can be brought to bear on account reconciliation...

... Publishing Limited 2012 United States of America Accounting Modelling Business failures Corporate collapse Financial ratios Multiple discriminant analysis Multi‐classification constrained‐covariance regression analysis The shift from univariate to multivariate ratio‐based modeling...

...Daniel Zeghal; Karim Mhedhbi Purpose The purpose of this paper is to analyze the consequences of using international accounting standards (IAS/IFRS) for the development of capital markets located in developing countries (emerging capital markets). Design/methodology/approach The authors...

...Nancy Mohan; M. Fall Ainina Purpose Until 2005, corporations could choose whether to expense incentive options or to disclose the value in the financial footnotes. During 2004, however, the Financial Accounting Standards Board adopted the revised Statement No. 123, which requires public...

... convergence. Design/methodology/approach The paper develops a model showing the role of corporate governance in converging national accounting standards with the IFRS, and empirically tests the model using a sample of Chinese listed companies with B‐shares. Both analysis of variance and multiple...

... that most of the respondents (67 per cent) interpret comparability as uniformity, that is, that all companies using the same accounting methods. Comparability of financial statements over time and of companies operating within the same industry are considered to be the most important types of comparability...