ABSTRACT This paper reviews whistleblowing experimental research in accounting and management provides methodological guidance to new scholars. Based on a sample of 49 papers, we summarized key issues, such as design, task, dependent variable, subject selection. Overall, find that journals classified are more concentrated diverse terms methodologies. Thus, from both areas is largely characteriz...

Research background: Manipulation and the use of creative accounting or earnings management have become an increasingly popular topic in history researchers. Since 2002, this issue has attracted attention scientists economists around world. On Slovak market, more than 30 insurance companies are actually operating, some analyses revealed that these engaging activities do not comply with law. Pur...

This study examines whether stronger corporate governance leads to higher quality financial reporting. We use a regression discontinuity method to analyze the effect on financial reporting quality of shareholder-sponsored governance proposals that pass or fail by a small margin of votes in annual meetings. This empirical strategy allows us to overcome the endogeneity problem of governance mecha...

The creation of accounting transactions has been changed from a manual to computerized recording. In many operational applications the accounting entries are generated as a byproduct of the underlying transactions (such as sales), thus making it possible to shorten the existing delays in creation of accounting data. Under this method it is possible to issue financial statements monthly or weekl...

This study aims to determine the relationship formed between effectiveness of audit committee and fraudulent financial statements. The in this will be proxied through expertise members, frequency meetings, size committee, also tenure members. Financial statement fraud measured using Beneish M-Score formula. uses sector companies listed on Indonesia Stock Exchange during 2019-2020 period as obje...

Recently, uncertainty has dominated global financial markets. Companies are struggling with their balance sheets while merges and acquisitions (M&A) happens on a more frequent basis. This calls for highly accurate corporate performance data, which serve as the ground truth for M&A decisions. Conventional financial reporting approach has drawn criticism from both investors and analysts, attribut...