Purpose: Reporting is one of the most basic functions accounting information system. Financial entities transferred to financial statement users through reporting function. Also, audit process, which ensures reliability system, ends with reporting. In today’s world changes in economic, cultural, social, and technological areas, standard approach has changed, scope activities expanded diversity ...

INTRODUCTION Accurate and full reporting of evaluation of interventions in health research is needed for evidence synthesis and informed decision-making. Evidence suggests that biases and incomplete reporting affect the assessment of study validity and the ability to include this data in secondary research. The Transparent Reporting of Evaluations with Non-randomised Designs (TREND) reporting g...

BACKGROUND In kidney transplantation, adherence to immunosuppressive therapy is paramount for long-term graft survival. This systematic review aimed to assess the effectiveness of interventions to improve medication adherence in adult kidney transplantation. METHODS Eight electronic databases were searched from inception to November 2013. Only primary intervention studies, which reported meas...

The proponents of the International Financial Reporting Standards (IFRS) as a financial reporting framework suggest that companies’ statements become more comparable, transparent, credible, and reliable by adopting IFRS, which may promote foreign investment inflows. Consequently, some literature posits when country’s authorities adopt it will help to increase portfolio (FPI). Only few studies i...

The Conceptual Framework for Financial Reporting (CFfFR) was developed to provide guidance to users and preparers of financial reports and standards. However, general consensus within the accounting community is that the Conceptual Framework fails to achieve the stated intended purpose. This paper reports on an interpretive research study to understand the role, position, content and usage of t...

0

The Sarbanes-Oxley Act of 2002 (SOX) was established to strengthen internal controls over financial reporting by U.S. public firms and, as a consequence, to increase investor and stakeholder confidence in published financial reports. Among the many SOX provisions, SOX 404 requires an annual assessment by the firm’s executive management and external auditor of the firm’s internal controls over f...