Recent developments in technology have introduced dramatic changes to the practice of the
accounting profession. This paper provides a comprehensive review of current …

The article examines the relationship between public governance perception (PG) and the
overall quality of the financial reporting index (OQFRI). The study combines the World …

ABSTRAK Perkembangan teknologi Artificial Intelligence telah merubah profesi akuntan.
Makalah ini memberikan tinjauan komprehensif mengenai perkembangan terkini dalam …

Abstract The development of Artificial Intelligence technology has changed the accounting
profession. This paper provides a comprehensive overview of the latest developments in …

Managers potentially engage in earnings management practices by using accrual basis as a
basic guide accounting practices. In general, earnings management is motivated by certain …

Earnings management (EM) is a critical ethical issue for the accounting profession.
However, it remains unclear why accountants differ in their ethical judgements of EM, with …

This paper provides empirical evidence on the materiality thresholds adopted in “change in
accounting estimate”(CAE) disclosures. We also investigate the characteristics of the …

The purpose of this study was to examine the relationship between corporate social
responsibility (CSR) and earnings management in Gulf Cooperation Council (GCC)-listed …

We use an experimental setting to examine how an internal governance mechanism—board
monitoring—moderates managers' use of discretion in response to a regulatory governance …

Prior research finds socially responsible firms are less likely to engage in earnings
management, suggesting that socially responsible firms seek to provide more transparent …