... Artificial intelligence Bias auditing AI bias mitigation Legal compliance audits EU AI act Conformity assessments Trustworthy AI IFRS Internal audit Information asymmetry We are witnessing rapid progress in artificial intelligence (AI) technology, which enables its use across diverse...

...Leif Atle Beisland; Kjell Henry Knivsflå Purpose – The purpose of this paper is to examine how the mandatory shift from Norwegian Generally Accepted Accounting Principles (NGAAP) to International Financial Reporting Standards (IFRS) in Norway affected the valuation weights of earnings and book...

... Reporting Standards (IAS/IFRS) provide different opportunities for earnings management (EM). Such an examination is critical as the world moves toward principles-based standards. Design/methodology/approach – Financial information for the fiscal years 1999-2004 from the annual reports of firms listed...

...Jean‐Michel Sahut; Sandrine Boulerne; Frédéric Teulon Purpose The purpose of this paper is to study the information content of intangible assets under IAS/IFRS when compared to local GAAP for European listed companies. Design/methodology/approach The paper employs multivariate regression...