Research aim: This paper critically evaluates the qualitative characteristics of accounting
information that can be drawn from the Financial Accounting Standard Board …

This paper reviews research evidence on the usefulness of fair value measurement of long-
lived operating assets for financial reporting. Although economically material, these assets …

This study examines the interaction between internal auditors' personality traits and the
internal audit function effectiveness. It also investigates the effect of such interacted …

Abstract According to the Directive 2014/95/EU on non‐financial information (NFI), from
2017 onwards, large companies of member states must provide social, environmental, and …

In March 2018, the IASB published its revised conceptual framework including notable
changes to the chapters on the objective of financial reporting and on qualitative …

The moderating impact of auditor industry specialisation on the relationship between fair value
disclosure and audit fees: empirical evidence from Jordan | Emerald Insight Books and …

The purpose of the article is to determine advantages and drawbacks of existing
organizational and methodological approaches to development of accounting policy and …

Purpose Cities are crucial to reducing greenhouse gas (GHG) emissions. This paper aims to
explore the quality of GHG disclosures by cities via the Carbon Disclosure Project (CDP) …

This paper study the problem that occur in financial reporting of government agencies. The
study analyze the effect of the competence of government accountants and implementation …

This paper explains the impacts of globalization on annual reporting with few literature
examples. Firstly, the impact of globalization has been explained, it includes the adoption of …