This study presents empirical evidence concerning the effect of different accounting standard on earnings management. Prior studies have shown that accounting standards influence earnings management. Tighter accounting standards regime restricts management’s descretion to manipulate accruals, and at the same time, induce more costly real earnings management activities. To investigate this iss...

Small and medium size enterprises (SME’s) represent a large and important part of the Canadian economy. However, little is known about the extent to which Canadian SME’s utilize contemporary management accounting techniques such as costing systems, budgets, responsibility centre reporting, and analysis for decision-making. We conducted in-depth field interviews at 11 Canadian SME’s to: (1) dete...

Given the widespread and deep economic-social consequences of accounting fraud in micro and macro levels of society and the effectiveness of whistleblowing in their discovery and the effect of demographic characteristics on moral behavior as whistleblowing, this study aimed to examine the whistleblowing intentions for accounting fraud including account manipulation and embezzlement based on dem...

Data mining tools become important in finance and accounting. Their classification and prediction abilities enable them to be used for the purposes of bankruptcy prediction, going concern status and financial distress prediction, management fraud detection, credit risk estimation, and corporate performance prediction. This study aims to provide a state-of-the-art review of the relative literatu...

Application of ICT in health (eHealth) has become an integral part of modern healthcare systems. Elec‌tronic health information management has proven useful in improving quality of health care, reducing costs and facilitating health research. However, the increasing complexity of healthcare and the growing demand for high quality healthcare delivery has created a need for eHealth systems with t...

application of ict in health (ehealth) has become an integral part of modern healthcare systems. elec­tronic health information management has proven useful in improving quality of health care, reducing costs and facilitating health research. however, the increasing complexity of healthcare and the growing demand for high quality healthcare delivery has created a need for ehealth systems with t...