The audit of financial statements is a complex and highly specialized process. Digitalization the increasing automation transaction processing create new challenges for auditors who carry out those audits. New data analysis techniques offer opportunity to improve auditing overcome limitations traditional procedures when faced with increasingly large amounts financially relevant transactions tha...

This research examines whether the characteristics of top management teams are related to financial statement comparability. Considering foreign experienced CEOs (FCEOs) in Chinese listed firms from 2005 2018, we show that it can increase We argue led by FCEOs will enhance information environment and governance mechanisms minimizing agency issues, consequently generating more comparable stateme...

The purpose of this study was to analyze elements in the fraud triangle clarify possibility financial statement consumer goods industry subsector. population is all manufacturing companies sub-sector measured by M-score model. total sample used 36, consisting 9 companies. method research quantitative with primary data type. analytical tool logistic regression analysis using SPSS v20. results in...

Last month, in this magazine, this author argued in Fixing Financial Statements: Financial Statement Overhaul that the traditional formats of the primary financial statements—income statement, balance sheet, and cash flow statement—need major redesign to again be useful for meaningful financial analysis, decision-making and value creation. Since the fundamental objective of a business is to inc...