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The mandatory International Financial Reporting Standard (IFRS) adoption extended to all companies listed on the stock exchange in Brazil. Some advocates that the quality of financial statements under IFRS is superior, providing many benefits to market participants, such as increased stock...
This paper considers the underlying procedures in big data and its various analytical tools which accountants and auditors may have to use in internal and continuous auditing. It describes the nature and characteristics of big data, distinguishes between traditional, continuous auditing and...
We contribute to social responsibility research by expanding its scope to include government-level actors and their stakeholders - citizens. We use county-level fiscal policy (strategic cost management) to investigate the public sector's role in maximising citizens' value through sustainability...
This research investigates the impact of multiple directorships, board characteristics, and ownership structure among non-financial firms listed on the Palestine Security Exchange (PSE) during the period from 2009 to 2016. Based on panel data of 200 observations, the results show that multiple...
This paper tries to investigate two research questions in eight African countries. First, we examine the effect of country-level corruption culture on compliance with the International Accounting Standard 24 "Related Party Disclosures" (CRPD). Second, we examine the effect of country-level...
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