The study on the functioning of control system in Public Institutions is very important for level a budget, execution, and financial reporting. This interrelated with transparency, accountability, responsibility, over segregation duties about standards democratic development. Therefore, this management are required to be developed as process also state Kosovo based Constitution applicable laws....

In recent years, financial reporting as a tool for communicating income and finances to the outside world has been subject of numerous studies. The dissemination this document impacts various areas community life. Generally speaking, is studied from point view rules preparation accounting principles that must be applied truthful transparent. However, in addition these issues, one cannot overloo...

Imagine you’re a peer reviewer who’s received a request to referee a paper. The paper reports the results of a study using cell lines derived from an aborted fetus as a diagnostic tool in identifying certain viral infections. You are also a member of a religious organization morally opposed to fetal cell research. In your review, you raise questions about the study’s validity and methodology th...

The purpose of this research is to provide a model for reporting quality of financial information based on behavioral and value accounting of listed companies in Tehran Stock Exchange which is based on Structural Equation Modeling. This research in terms of applied purpose is applied research and in terms of data collection method is post-semi experimental research in the field of proofing acco...

This paper develops a conceptual framework of the impact of the Internet on corporate financial reporting on the basis of the issues and concerns elicited through an open-ended questionnaire survey of 17 UK-based experts in the Internet/accounting. These experts were drawn from academics, accounting firms, business companies, regulators, and users of accounting information. The diverse views ex...