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The roles and interplay of enforcers and auditors in the context of accounting fraud: a review of the accounting literature

Author:Domenico Campa, Alberto Quagli and Paola Ramassa
Publisher:Journal of Accounting Literature,
Abstract: Purpose This study reviews and discusses the accounting literature that analyzes the role of audi…

New boundaries for sustainability accounting? A case study of multi-entity accounting and reporting in the agrifood sector

Author:Rebecca Maughan and Aideen O'Dochartaigh
Publisher:Accounting, Auditing & Accountability Journal,
Abstract: Purpose This study examines how accounting tools and techniques are used to create and support me…

Accounting for Indigenous cultural connections to land: insights from two Indigenous groups of Australia

Author:Glenn Finau, Diane Jarvis, Natalie Stoeckl, Silva Larson, Daniel Grainger, Michael Douglas, Ewamian Aboriginal Corporation, Ryan Barrowei, Bessie Coleman, David Groves, Joshua Hunter, Maria Lee and Michael Markham
Publisher:Accounting, Auditing & Accountability Journal,
Abstract: Purpose This paper aims to present the findings of a government-initiated project that sought to …

Forecasting in financial accounting with artificial intelligence – A systematic literature review and future research agenda

Author:Marko Kureljusic and Erik Karger
Publisher:Journal of Applied Accounting Research,
Abstract: Purpose Accounting information systems are mainly rule-based, and data are usually available and …

Dynamic external environment and value creation in small and medium-sized accounting practices: a sensemaking perspective

Author:Zahid Ali
Publisher:Journal of Accounting & Organizational Change,
Abstract: Purpose This study aims to explore how small and medium-sized accounting practices (SMPs) make se…

An algorithmic historiography of biodiversity accounting literature

Author:Gennaro Maione, Corrado Cuccurullo and Aurelio Tommasetti
Publisher:Accounting, Auditing & Accountability Journal,
Abstract: Purpose The study aims to shed light on the historical and contemporary trends of biodiversity ac…

Using accounting theory to develop a theoretical model for credit card rewards programme transactions

Author:Sophia Brink and Gretha Steenkamp
Publisher:Journal of Applied Accounting Research,
Abstract: Purpose After the effective date of International Financial Reporting Standard (IFRS) 15, the acc…

Flattening or addressing complexity? The future role of GRI in light of the sustainability accounting (r)evolution

Author:Caterina Pesci, Paola Vola and Lorenzo Gelmini
Publisher:Sustainability Accounting, Management and Policy Journal,
Abstract: Purpose This paper discusses the evolution of sustainability reporting and the role of the Global…

A study of accounting mechanism from an ethnic lens; a case of Belis marriage in East Sumba, Indonesia

Author:Marko S. Hermawan and Andriani Grace Irene Nomleni
Publisher:Asian Journal of Accounting Research,
Abstract: Purpose This study describes the accounting mechanism for an ethnic marriage in East Sumba, Indon…

View of institutional ownership and value relevance in Indonesia: the nexus of accounting conservatism

Author:Ade Imam Muslim and Doddy Setiawan
Publisher:Rajagiri Management Journal,
Abstract: Purpose Our study aims to explore the ownership structure and accounting conservatism in influenc…
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