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Journal articles on the topic 'Accounting and reporting'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

Edwards, Pam, and Jean Shaoul. "Reporting Accounting?" Accounting Forum 23, no. 1 (1999): 59–92. http://dx.doi.org/10.1111/1467-6303.00005.

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2

Kotova, X. Yu, and N. N. Shakirova. "Capital accounting and liabilities problems in the context of economic processes reforming and international financial reporting standards introducing." Vestnik Universiteta, no. 1 (March 2, 2022): 130–37. http://dx.doi.org/10.26425/1816-4277-2022-1-130-137.

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Reform in the Russian Federation raises a number of problems, including the regulation of capital and liabilities accounting. The object of the study is the International Financial Reporting Standards impact on the domestic accounting system development, reflecting the economic processes globalisation and digitalisation, the emergence of new accounting objects and increasing requirements for the reporting quality. The essence of newly emerging accounting categories was analysed in the article, the definitions of “liabilities” in the International Financial Reporting Standards and domestic prac

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3

MALYARCHUK, I.I. "Accounting reporting in the enterprise management system." Market Relations Development in Ukraine №6(229)2020 130 (August 18, 2020): 76–83. https://doi.org/10.5281/zenodo.3989398.

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The subject of the study is the use of accounting in the enterprise management system. The purpose of the study is to clarify the problematic aspects and the role of accounting as an element of the enterprise management system, optimization of the management decision–making process based on it. Methodology of work. To solve the problems the following research methods have been used: dialectical method of scientific knowledge, the analysis and synthesis method; comparison method; data generalization method. The results of the work: the role of accounting in the information support of the

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4

A., Archana T. "Green Accounting and Reporting among Indian Corporates." International Journal of Trend in Scientific Research and Development Volume-1, Issue-6 (2017): 1006–12. http://dx.doi.org/10.31142/ijtsrd4703.

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5

Munoz, Elena, Lijuan Zhao, and David C. Yang. "Issues in Sustainability Accounting Reporting." Accounting and Finance Research 6, no. 3 (2017): 64. http://dx.doi.org/10.5430/afr.v6n3p64.

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In the U.S., sustainability accounting reporting is developing and becoming more prevalent in public companies. This paper reviews accounting literature and Dow 30 companies’ websites, presents a comprehensive view of the landscape of sustainability accounting reporting, and identifies seven issues of the reporting frameworks of sustainability accounting, i.e., (1) definitions, (2) measurements and disclosures, (3) motivations, (4) compliance, (5) enforcement, (6) standardization, and (7) the ultimate effect on reliability and comparability.An archival analysis approach is used to summarize an

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Пиріжок, Стелла Євгеніївна, and Ерна Георгієвна Мельник. "Innovative enterprise accounting reporting features." Problems of Theory and Methodology of Accounting, Control and Analysis, no. 1(45) (May 19, 2020): 78–82. http://dx.doi.org/10.26642/pbo-2020-1(45)-78-82.

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Gallhofer, Sonja, and Jim Haslam. "Online reporting: accounting in cybersociety." Accounting, Auditing & Accountability Journal 19, no. 5 (2006): 625–30. http://dx.doi.org/10.1108/09513570610689631.

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Токарев, Д. А., and Н. К. Муравицкая. "MONETARY DOCUMENTS: ACCOUNTING AND REPORTING." Chronoeconomics, no. 2(44) (May 12, 2024): 103–7. http://dx.doi.org/10.62832/e6106-5950-0080-u.

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В данной статье рассмотрены вопросы касающиеся определения денежных средствах, их состав и экономическое содержание, в том числе денежных документов, место в бухгалтерском учете и отчетности. Особое место уделено нормативной базе организации бухгалтерского учета и составления финансовой отчетности, в составе которой отражаются и денежные средства, в том числе денежные документы, место которых в бухгалтерском балансе строго не определено нормативными документами. В статье подробно анализируется 11 раздел актива баланса, как место отражения денежных документов. В практической части дано описание

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9

Dumay, John. "Sustainability accounting and integrated reporting." Social and Environmental Accountability Journal 39, no. 1 (2018): 70–71. http://dx.doi.org/10.1080/0969160x.2018.1515160.

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10

Bourmistrov, Anatoli. "Corporate Financial Accounting and Reporting." International Journal of Accounting 37, no. 1 (2002): 149–51. http://dx.doi.org/10.1016/s0020-7063(02)00129-2.

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11

Itigilova, E., and S. Bichkova. "Quality in accounting and reporting." Auditor, no. 17 (August 14, 2015): 69–80. http://dx.doi.org/10.12737/12711.

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Itigilova, E., and S. Bichkova. "Quality in accounting and reporting." Auditor, no. 18 (August 17, 2015): 33–45. http://dx.doi.org/10.12737/12742.

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13

FANG, VIVIAN W., ALLEN H. HUANG, and WENYU WANG. "Imperfect Accounting and Reporting Bias." Journal of Accounting Research 55, no. 4 (2017): 919–62. http://dx.doi.org/10.1111/1475-679x.12170.

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Mansour, Lacramioara, and Elena Cerasela Spatariu. "Creative Accounting in Financial Reporting." Ovidius University Annals. Economic Sciences Series 24, no. 2 (2025): 567–74. https://doi.org/10.61801/ouaess.2024.2.74.

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15

BONDARENKO, Olha, and Hanna KLOKOVA. "Tax accounting and reporting in the tax administration system." Economics. Finances. Law 12/1, no. - (2022): 18–20. http://dx.doi.org/10.37634/efp.2022.12(1).4.

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The paper is devoted to topical issues of tax accounting. The research topic is very important because it provides information to external and internal users in order to control the process of accrual, completeness and timely payment of taxes. Since the tax legislation is changing at a very fast pace and every accountant must be competent in these changes, as well as be involved in the control of the assessment of taxes and their timely payment. This also applies to the corporate income tax, because accounting for indicators related to this tax is in some way the most difficult. Disclosure of

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16

Othman, Radiah, Haslinda Yusuf, and Normahiran Yatim. "Strategic Framework for Green Accounting and Reporting (GAR)." Asia Pacific Management and Business Application 1, no. 3 (2013): 183–200. http://dx.doi.org/10.21776/ub.apmba.2012.001.03.3.

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Othman, Radiah, Haslinda Yusuf, and Normahiran Yatim. "Strategic Framework for Green Accounting and Reporting (GAR)." Asia Pacific Management and Business Application 1, no. 3 (2013): 183–200. http://dx.doi.org/10.21776/ub.apmba.2013.001.03.3.

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Belle, Steven H., Paul D. Berk, Anita P. Courcoulas, et al. "Reporting weight change: standardized reporting accounting for baseline weight." Surgery for Obesity and Related Diseases 9, no. 5 (2013): 782–89. http://dx.doi.org/10.1016/j.soard.2012.11.006.

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19

Serebryakova, T. Yu. "Accounting Paradigms, Models and Practical Applications: Facing Development Challenges." Accounting. Analysis. Auditing 12, no. 2 (2025): 29–39. https://doi.org/10.26794/2408-9303-2025-12-2-29-39.

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This article explores the evolution of accounting, its scientific foundations, and the impact of historical concepts on its development. It is a thought-provoking piece designed to engage practitioners and spur discussions about the future of accounting in our country. We examine potential paths for accounting’s advancement in the age of automated production and management. Our goal is to categorize different types of accounting, align them with current paradigms, and evaluate the prospects for accounting as a scientific discipline. We employ a systematic approach, logical analysis, legal and

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20

Kayisi, Muhammet, and Tamer Aksoy. "Accounting professionals' perceptions of accounting culture and fraudulent financial reporting in the age of sustainability: Case of Istanbul province." Bussecon Review of Social Sciences (2687-2285) 6, no. 3 (2024): 01–21. https://doi.org/10.36096/brss.v6i3.718.

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This study mainly aimed to examine the perceptions of Accounting Professionals-APs (Certified Accountant, Certified Public Accountant, Sworn-in Certified Public Accountant) working in Istanbul on accounting culture and fraudulent financial reporting. It also aimed to investigate whether there is a significant relationship between APs’ perceptions of accounting culture and fraudulent financial reporting, and whether these perceptions differ according to demographic characteristics. Methodologically, a descriptive online survey method covering a questionnaire was applied to collect data. The sam

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21

Đorđević, Slaviša, and Nebojša Mitić. "Alternative accounting procedures, creative accounting and false financial reporting." Oditor 6, no. 2 (2020): 21–37. http://dx.doi.org/10.5937/oditor2002021d.

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22

Feigel, Marina L., and Anna N. Meitova. "REGULATORY REGULATION OF ACCOUNTING FINANCIAL RESULTS IN ACCOUNTING REPORTING." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 2/4, no. 143 (2024): 125–30. http://dx.doi.org/10.36871/ek.up.p.r.2024.02.04.015.

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The scientific article is aimed at studying the features of accounting within the existing system of legal regulation in Russian practice. Regulatory regulation in the field of accounting, including financial results, is often modified, which leads to the need to study this issue on an ongoing basis. To form a conceptual basis for accounting within the framework of an organization’s activities, it is extremely important to comply with the norms of current legislation in the field of accounting. The basis of the methodological apparatus of this study is the conceptual framework and systematic a

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23

Haslam, Colin. "International Financial Reporting Standards (IFRS): Stress Testing in Financialized Reporting Entities." Accounting, Economics, and Law: A Convivium 7, no. 2 (2017): 105–8. http://dx.doi.org/10.1515/ael-2017-0016.

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Abstract These remarks deal with financialisation of accounting. Financialisation is a process by which windfall capital market gains are crystallised from future earnings over and above those available from current earnings and profit. Accounting numbers reported by business firms are increasingly including the product of windfall gains from capital markets into those accounting numbers. Thus a significant disturbance in market valuations embedded in firm’s assets and earnings could have a significant and material impact upon firm-level financial stability.

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24

Choi, Wooseok, Inyoung Baik, Eunsuh Lee, and Leach－López Maria A. "Accounting Conservatism in Borrowers’ Financial Reporting and Earnings Management." Korean Accounting Information Association 42, no. 1 (2024): 75–100. http://dx.doi.org/10.29189/kaiaair.42.1.4.

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[Purpose] This study examines the association between conservatism in borrowers’ financial reporting and their earnings management behavior. [Methodology] Based on non－financial companies listed on KOSPI and KOSDAQ for the fiscal years from 2012 to 2021, we find the effect of bank loans on conservatism in borrowers’ financial reporting and their earnings management. We calculate earnings management by using the absolute value of discretionary accruals from the modified Jones model (Dechow et al. 1995) and the absolute value of discretionary accruals from the performance－matched discretio

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25

Filatova, Hanna, Tetiana Vasylieva, Nataliia Vynnychenko, Martina Ballova, and Milan Gedeon. "Accounting support for sustainability reporting: theoretical foundations and bibliometric analysis." Accounting and Financial Control 4, no. 1 (2023): 1–13. http://dx.doi.org/10.21511/afc.04(1).2023.01.

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The purpose of this study is to substantiate the theoretical provisions on the accounting support for sustainability reporting and develop practical recommendations for improving the mechanisms for generating fragments of non-financial reporting based on accounting data. The study is conducted on the example of Ukraine. The paper provides a bibliometric analysis of scientific publications on the reporting in the field of sustainable development. Generalizing the results of the content-context block of the bibliometric analysis allowed identifying seven clusters. In the context of the study, th

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26

Honigsberg, Colleen. "Forensic Accounting." Annual Review of Law and Social Science 16, no. 1 (2020): 147–64. http://dx.doi.org/10.1146/annurev-lawsocsci-020320-022159.

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Forensic accounting serves as a regulatory and investment tool that allows interested professionals to predict whether firms are engaged in financial reporting misconduct. Financial reporting misconduct has severe economic and personal consequences. Not only does such misconduct distort the allocation of economic resources, but investors and employees of these firms incur substantial financial and psychological harms. In essence, forensic accounting aims to mitigate these harms by predicting the likelihood a firm has committed financial reporting misconduct—thus allowing for early detection of

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27

Abu Talib, Nori Yani, Radziah Abdul Latiff, and Aini Aman. "An institutional perspective for research in waqf accounting and reporting." Journal of Islamic Accounting and Business Research 11, no. 2 (2020): 400–427. http://dx.doi.org/10.1108/jiabr-11-2016-0132.

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Purpose This paper aims to improve the understanding of the institutional pressures that shape the intention to adopt waqf accounting and reporting. The study seeks to answer two research questions as follows: what are the challenges in the adoption of waqf accounting and reporting in waqf institutions; and how do institutional pressures influence the adoption of waqf reporting in Malaysia. Drawing on the work of DiMaggio and Powell and Scott of institutional theory, this paper provides empirical evidence of institutional pressures on the adoption of waqf reporting in Malaysia and the challeng

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28

Raghavan, Kamala. "ESG Reporting Impact on Accounting, Finance." Journal of Global Awareness 3, no. 1 (2022): 1–16. http://dx.doi.org/10.24073/jga/3/01/09.

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The terms ESG (Environmental, Social, and Governance), sustainability, and corporate social responsibility (CSR) reporting are used interchangeably in industry practice. E (environmental), S (social), and G (governance) reporting encompasses qualitative discussions and quantitative metrics, including the company's performance measures against ESG risks, opportunities, and related strategies. Companies have turned to ESG reporting to meet the information needs of their stakeholders and be transparent about their commitments to ESG risk management. ESG issues are growing in importance to compani

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29

Bradshaw, Mark, Daniel Bens, Carol Ann Frost, et al. "Financial Reporting Policy Committee of the American Accounting Association's Financial Accounting and Reporting Section: Accounting Standard Setting for Private Companies." Accounting Horizons 28, no. 1 (2014): 175–92. http://dx.doi.org/10.2308/acch-50656.

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30

Abdallah, Alaa Saleh, and Dr Salman Hussein Abdullah. "THE ROLE OF REPORTING SERVICE FRANCHISE ARRANGEMENTS IN IMPROVING THE QUALITY OF FINANCIAL REPORTING." INTERNATIONAL JOURNAL OF RESEARCH IN SOCIAL SCIENCES & HUMANITIES 12, no. 04 (2022): 492–512. http://dx.doi.org/10.37648/ijrssh.v12i04.027.

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The current research aims to present and analyze the reporting requirements for service privilege arrangements according to interpretation SIC29, IFRIC12 and related standards, and to identify areas of deficiencies in relevant accounting practices in economic units, and to measure the role of reporting on these arrangements on the quality of financial reporting (qualitative characteristics of accounting information). The researchers reached a set of results, the most important of which was the operator's failure to recognize the infrastructure as a component of tangible fixed assets, because t

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Mariam Girsiashvili, Mariam Girsiashvili. "New Challenge for Business - Financial Reporting." New Economist 16, no. 03 (2022): 79–83. http://dx.doi.org/10.36962/nec62-6303-042021-79.

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In the 21st century, international accounting standards are being introduced in more and more countries, which is a way of comparing the economic indicators of countries in the world economy. Many enterprises around the world submit financial statements to external customers. Although the financial statements of different countries are similar to each other, there are still some differences between them, which is due to many social, economic and legislative factors. Also, the creation of national accounting standards in these countries takes into account the interests of different categories o

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32

Sekerez, Vojislav. "Environmental Accounting as a Cornerstone of Corporate Sustainability Reporting." INTERNATIONAL JOURNAL OF MANAGEMENT SCIENCE AND BUSINESS ADMINISTRATION 4, no. 1 (2017): 7–14. http://dx.doi.org/10.18775/ijmsba.1849-5664-5419.2014.41.1001.

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The major objective of this paper is to stress a role of environmental accounting in developing management’s strategic initiatives in the field of environmental protection. The socially responsible behavior of a company implies undertaking various activities for prevention, removal and minimizing the harmful effects on the environment. Such a responsible strategic approach ultimately leads to numerous cost savings, improvement in profitability and reputation and finally enables corporate sustainable development. In order to achieve its goal, this research will be methodologically based on the

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33

Mohammedi, B., S. Saadi, and S. Ait-Mohame. "SARS: Safeguards Accounting and Reporting Software." Journal of Applied Sciences 8, no. 8 (2008): 1435–43. http://dx.doi.org/10.3923/jas.2008.1435.1443.

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34

Zadorozhnyi, Z. M., and V. Yasyshena. "Intangible Assets Accounting and Reporting Issue." Marketing and Management of Innovations, no. 4 (2019): 182–93. http://dx.doi.org/10.21272/mmi.2019.4-15.

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The article examines the views of foreign economists on the importance of the impact of intangible assets (IA) and goodwill on business. The main purpose of this study is to improve and develop approaches of accounting for IA and goodwill, reflecting them in the financial and management reporting. The systematization of literary sources and the study of regulatory documents showed that there were several problematic issues related to the accounting and reporting of IAs and goodwill that needed elaboration and clarification. The urgency of solving this scientific problem lies in the fact that d

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35

Geyser, A. A., S. A. Zhutyaeva, T. P. Satsuk, and T. G. Vaiderova. "CORPORATE PENSION COVERAGE: ACCOUNTING AND REPORTING." Vestnik Tomskogo gosudarstvennogo universiteta. Ekonomika, no. 45 (March 1, 2019): 164–73. http://dx.doi.org/10.17223/19988648/45/11.

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36

Kwiecień, Mirosława. "Integrated reporting – innovation in accounting paradigms." Zeszyty Teoretyczne Rachunkowości 2016, no. 87(143) (2016): 67–88. http://dx.doi.org/10.5604/16414381.1207434.

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The article is an introduction to the issues and results of a new trend in interdisciplinary research, which is integrated reporting. „Violated balance”, characteristic of contemporary global economy, forces us to seek solutions oriented to symbiosis between economic, social and environmental progress, which is the basis for fundamental changes in mental models that determine the way the economic organization oper-ates. On the basis of literature studies, as well as management (of innovation, knowledge, etc.) science studies and research on changes in legal regulations of accounting, one can v

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37

Datta, Sukamal. "Environmental Accounting and Reporting in India." Research Bulletin 46, no. 1-2 (2020): 27. http://dx.doi.org/10.33516/rb.v46i1-2.27-44p.

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38

Dvořáková, Dana. "Accounting and Reporting for Sustainable Development." Český finanční a účetní časopis 2009, no. 4 (2009): 35–45. http://dx.doi.org/10.18267/j.cfuc.46.

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39

Unerman, Jeffrey, Jan Bebbington, and Brendan O’dwyer. "Corporate reporting and accounting for externalities." Accounting and Business Research 48, no. 5 (2018): 497–522. http://dx.doi.org/10.1080/00014788.2018.1470155.

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40

Dhameja, Nand. "NPOs-Accounting and Financial Reporting Framework." Indian Journal of Public Administration 51, no. 4 (2005): 808–25. http://dx.doi.org/10.1177/0019556120050404.

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41

Blessing, Linda, and Bernard Jump. "Governmental Accounting, Auditing and Financial Reporting." Public Budgeting & Finance 9, no. 2 (1989): 104–7. http://dx.doi.org/10.1111/1540-5850.00822.

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42

Zimnicki, Tomasz. "RESPONSIBILITY ACCOUNTING INSPIRATION FOR SEGMENT REPORTING." Copernican Journal of Finance & Accounting 5, no. 2 (2017): 219. http://dx.doi.org/10.12775/cjfa.2016.024.

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43

Kaplan, Steven, and Philip M. J. Reckers. "Auditors′ reporting decisions for accounting estimates." Managerial Auditing Journal 10, no. 5 (1995): 27–36. http://dx.doi.org/10.1108/02686909510087955.

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44

Bebbington, Jan, and Carlos Larrinaga-González. "Carbon Trading: Accounting and Reporting Issues." European Accounting Review 17, no. 4 (2008): 697–717. http://dx.doi.org/10.1080/09638180802489162.

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45

Kettunen, Pertti. "Financial accounting and reporting in Finland." European Accounting Review 2, no. 3 (1993): 592–602. http://dx.doi.org/10.1080/09638189300000055.

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46

FRANCIS, JERE R., and JAGAN KRISHNAN. "Accounting Accruals and Auditor Reporting Conservatism." Contemporary Accounting Research 16, no. 1 (1999): 135–65. http://dx.doi.org/10.1111/j.1911-3846.1999.tb00577.x.

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47

Wallace, Marsha. "Performance Reporting under Fair Value Accounting." North American Actuarial Journal 6, no. 1 (2002): 28–61. http://dx.doi.org/10.1080/10920277.2002.10596028.

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48

Scott, Richard A. "International accounting, financial reporting, and analysis." International Journal of Accounting 36, no. 1 (2001): 119–21. http://dx.doi.org/10.1016/s0020-7063(01)00089-9.

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49

Purdy, Derek E. "Accounting and financial reporting in Nigeria." British Accounting Review 23, no. 4 (1991): 373–74. http://dx.doi.org/10.1016/0890-8389(91)90072-a.

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50

Hoitash, Rani, and Udi Hoitash. "Measuring Accounting Reporting Complexity with XBRL." Accounting Review 93, no. 1 (2017): 259–87. http://dx.doi.org/10.2308/accr-51762.

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ABSTRACT We propose a new measure of accounting reporting complexity (ARC) based on the count of accounting items (XBRL tags) disclosed in 10-K filings. The preparation and disclosure of more accounting items is complicated because it requires greater knowledge of authoritative accounting standards. This aspect of complexity can increase the likelihood of mistakes, incorrect application of GAAP, and can ultimately lead to less credible financial reports. Consistently, we find that ARC is associated with a greater likelihood of misstatements and material weakness disclosures, longer audit delay

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