Claims the greatest challenge facing the accounting profession is understanding the huge
difference between its balance sheet and market valuation. This gap represents the core …

Two ingredients necessary to examine the relation between litigation risk and audit pricing
are (a) a litigious legal environment, and (b) publicly disclosed auditor remuneration. We …

Cloud computing has become the buzzword in the industry today. Though, it is not an entirely
new concept but in today's digital age, it has become ubiquitous due to the proliferation of …

The adaptation of CRISPR/SpCas9 technology to mammalian cell lines is transforming the
study of human functional genomics. Pooled libraries of CRISPR guide RNAs (gRNAs) …

Purpose – The purpose of this paper is to highlight the salient features of the new
accounting standards on impairment of goodwill and their practical applications. Design/methodology/…

With the development of computerization and networking capabilities, there is a significantly
enhanced opportunity for sharing information and knowledge world‐wide. For an …

Circular Economy (CE) and the adoption of its principles globally are more important than
ever to sustain the rate of production of goods and services to meet the ever-increasing …

The past decade has seen many firms focusing on Total Quality Management (TQM) as a
means of improving profits, market share and competitiveness. Although TQM is a proven …

Recognizing brands on the company’s financial statement as an identifiable intangible
asset is a relatively recent development in financial reporting, which only became a focus of …

The issue of goodwill has been debated in many countries throughout the world. Despite
numerous efforts and the existence of accounting standards and exposure drafts issued by …