The aim of the research is to assess quality university accounting education system in Iraq. researcher relied on opinions a sample academics specialized this field by preparing checklist focusing set axes that would affect Iraqi environment.
 most prominent finding universities medium and differs from one another some components. In addition, prescribed curricula study plans applied depar...

Application of information technology in accounting has improved the efficiency and quality of the work, optimized business decision and risk management. However, the research on application of accounting information system, as well as the application level is far behind the development of the information system itself. The paper analyzes the impact of information technology on accounting theor...

SUMMARY This study draws on human capital theory to measure the quality of accounting personnel based their education level and investigate whether client firm’s affects auditors’ assessment audit risk by examining outcomes. It shows that auditors charge higher fees are more likely make adjustments for companies whose have a lower education. The relationship between (audit adjustments) is robus...

We exploit a unique setting of accounting regulation change to examine how accounting information quality affects the well-documented accrual anomaly. We show a significant reduction in the negative return predictability of accruals among UK companies with poorer accounting information quality following the introduction of Financial Reporting Standard No. 3: Reporting Financial Performance (FRS...

We develop a model of financial maintenance covenants under moral hazard, adverse selection, and accounting signals of varying quality. We explain how public signals from accounting statements can improve the outcome for lenders and borrowers by reducing inefficient risk-taking (in both the pooling and separating equilibrium), and by shielding good firms from the actions of bad (separating) one...