SUMMARY Limited availability of human capital data on the internal audit function (IAF) has constrained research this topic. This study overcomes certain limitations by using LinkedIn from Revelio Labs. Using longitudinal individual IAF employees, we document that experience, education, and size are associated with higher financial reporting quality. Specifically, find competency is inversely p...

ABSTRACT Policies and procedures that centralize decision making within an audit firm create auditor style effects. Prior research suggests this increases financial-statement comparability, implicitly financial statements more useful. However, a potential hazard of is the propagation errors. We examine association between common disclosure issues among clients. measure as presence use comments ...

SYNOPSIS Recent research documents that there is significant variation in stock market participation by state and suggests may be state-specific factors determine of U.S. households. Using household survey data, we examine how state-level, public-company accounting quality affects households’ decisions. We find households residing states where local public companies have better are more likely ...

ABSTRACT The Securities and Exchange Commission permits companies to redact proprietary information from material contract filings, so long as the redacted (1) would cause competitive harm if disclosed, (2) is legally immaterial. Because these joint criteria are inherently contradictory, we examine whether immaterial economically investors. We find that firms’ stock price discovery process sign...

Introduction Carbonylation of aryl olefins and alcohols is one of the promising and environmentally benign routes [1] to aryl-propionic acids (e.g. Ibuprofen, Naproxen), important as non-steroidal anti-inflammatory agents. This reaction is considered as the best example of application of catalysis to develop “greener” routes for pharmaceuticals, replacing stoichiometric synthetic routes, as est...

Purpose- The purpose of this study is to explain the differences between IFRS and Turkish Tax Procedure Law (TPL), give information about how financial statements are presented according TPL IFRS, show presentation in practice by specifying theoretical application two frameworks. Methodology- Within scope research, balance sheet income were explained detail terms applications on account basis, ...

ABSTRACT Despite regulators’ allegations that digital technology giants misuse their market power to earn abnormal profits, there is a dearth of systematic work on (1) whether digital-tech firms in general, and tech particular, excess profits or (2) profitability, if any, due power. We use two alternative measures economic profitability addition accounting rate return (ARR): internal (IRR), whi...

Bu çalışmada, muhasebe meslek etiği alanında yapılan akademik çalışmaların incelenmesi ve literatüre sundukları katkının ortaya çıkarılması amaçlanmaktadır. bakımdan çalışma, çerçevesinde çalışmaları kapsamaktadır. 2000-2022 yılları arasındaki çalışmalar dikkate alınarak çalışma verileri Web of Science arama motorunda ilgili anahtar kelimeler kullanılarak taranmış sonucunda toplam 268 makale ça...

ABSTRACT The limitation of executive compensation has been a matter public and policy debate for at least 20 years. We examine regulatory action in Austria 2014 where the tax deductibility total value is unavoidably limited. find no average effects on growth or composition executives’ pay. However, limit affects managers firms with low bargaining power strong corporate governance, indicating th...