Abstract The study examines how the strength of application audit and accounting standards, as a component institutional infrastructure, affects greenfield FDI in four countries former Socialist Federal Republic Yugoslavia over twelve-year period (2006-2017). Using standard panel data econometric techniques, we conclude that stronger standards has positive impact on attracting FDI, seems to be ...

Accounting practices differ across geographic and political boundaries, across sectors of the economy within these boundaries, and across types of organizations. Globalization exerts a homogenizing force across the political and jurisdictional boundaries with mixed consequences. The development of markets for various factors of production exerts a similar integrative force across sectors of the...

As the millennial generation enters the work place, the importance of work/life balance is becoming paramount. With more than half of accounting graduates in the country comprised of women, and the rise of dual career families, providing the appropriate balance that can mix work and family is increasingly important. For the accounting industry, does a strong work/life balance go beyond the bala...

Disclosures about new financial frauds and scandals are continually appearing in the press. As a consequence, the accounting profession's traditional methods of monitoring corporate financial activities are under intense scrutiny. At the same time, there is recognition that principles-based GAAP from the International Accounting Standards Board will become the recognized standard in the U.S. Th...