Abstract Financial Reporting Quality is the faithfulness of the information conveyed by the
financial reporting process. The quality of information is vital for users of financial …

This article develops a conceptual framework, based on a comprehensive literature review,
to address illicit financial flows (IFFs), characterised by the illegal move of monies or capital …

Purpose The purpose of this paper is to understand the institutionally driven changes
impacting organizational accounting manipulation in Vietnam's emerging transitional …

Creative accounting has become a widespread practice in financial reporting. It involves
manipulating financial data to paint a more positive picture of a company's financial …

Pojęcie etyki zawodowej dotyczy kluczowych dziedzin życia gospodarczego. Zaliczamy do
nich także rachunkowość. Księgowi wykonując obowiązki, muszą rozwiązywać problemy …

This study investigated accounting students in the year 2022–2023 category, who are mid-
career professionals and professional accountants who are working with Non Big audit firms …

This research aims to describe the understanding of the accounting profession code of
ethics, ethical behavior, and the influence of understanding the accounting profession code …

Tujuan yang ingin dicapai dalam penelitian dengan judul pengaruh faktor sosial dalam
peng¬ auditan terhadap pengambilan keputusan auditor di Kalimantan Timur, Indonesia …

The audit results of the Indonesian Financial Audit Agency for eight consecutive years in the
province of East Kalimantan, which has ten districts and cities, showed that they are an …

In different develo** nations, managers, leaders, and business owners are exposed to
money corruption and the root cause of this corruption is unethical decisions made by public …