We examine determinants of weaknesses in internal control for 779 firms disclosing material
weaknesses from August 2002 to 2005. We find that these firms tend to be smaller, younger …

We summarize relevant academic research findings to contribute to the Public Company
Accounting Oversight Board (PCAOB) project on financial statement fraud and to offer …

Purpose The purpose of this study is to explore the degree of compliance of a sample of
European Union (EU) listed groups with the International Financial Reporting Standard 15 …

This paper examines revenue and profit or loss recognition and how these measures
provide financial information about companies' performance. First, I review academic …

It is generally assumed that family firms emphasize socioemotional wealth, which
exacerbates wealth expropriation from noncontrolling shareholders. We examine this issue …

We provide evidence on how International Financial Reporting Standard (IFRS) 15,
Revenue from Contracts with Customers, affected the revenue recognition practices and …

Our study examines the determinants (especially governance and board characteristics) of
the early adoption of the International Financial Reporting Standard 15 (IFRS 15) in a …

Related party transactions have become a key issue as a result of recent financial scandals.
This study examines whether firms use related party transactions for earnings management …

Purpose Following the contingency perspective, this paper aims to examine if a good
corporate governance structure is able to reduce earnings management made through …

Aim/purpose–This paper aims at investigating whether the International Financial Reporting
Standard (IFRS) 15 Revenue from Contracts with Customers implementation in Poland has …