Review the literature of conservatism in financial reporting indicates the importance of conservatism in accounting profession. Researchers have always tried to determine the degree and ways of conservatism in financial reporting and accounting, although this is not done easily, because there is not a direct measure of conservatism. However, conservatism has been one of the key principles in ac...

We provide evidence on the long standing concern on auditor conflicts of interest from providing non-audit services (NAS) to audit clients by using rarely explored NAS fee data from 1978-80. Using this earlier setting, we find cross-sectional evidence of improved earnings quality when auditors provide NAS, especially those related to information services. This is consistent with better audit qu...

The United Nations’ Sustainable Development Goals (SDGs) are increasingly used by corporations for benchmarking and communicating their sustainability performance. SDGs have several features that make them attractive this purpose, including universality, specificity and, in many cases, direct linkage with corporate outcomes. Corporations typically disclose engagement strategies outcomes volunta...

The aim of the study was to present way in which non-financial information associated with Corporate Social Responsibility (CSR) is reported Polish insurance sector. Moreover intended check engagement companies reporting and determine areas they are socially responsible. Non-financial facing many problems derive from lack uniform standards regulations. research carried out by compiling existing...

both academic and auditing firms have been searching for ways to detect corporate fraud. The main objective of this study was to present a model to detect financial reporting fraud by companies listed on Tehran Stock Exchange (TSE) using genetic algorithm. For this purpose, consistent with theoretical foundations, 21 variables were selected to predict fraud in financial reporting that finally, ...

The article examines issues relating to disclosures of social aspects in companies’ reports. conducted study has analyzed financial and corporate reports (integrated, on responsibility, sustainable development) leading Russian metallurgical companies, which consider impacts as the most significant. practical part research is based analysis 42 37 non-financial (including 23 SDR, 12 IR 2 CSR) com...