Accounting Today

AICPA proposes new rules for alternative practice structures

The institute has proposed a set of revisions to its Code of Professional Conduct regarding the structures set up by firms ...
Scientific Research Publishing

Impact of Forensic Accounting on Internal Control Effectiveness and Fraud Prevention in Nigerian Public Sector ()

Internal Control System, Forensic Accounting, Fraud Prevention, Vutumu Forensic Accounting Theory (VFAT), Committee of ...
Tax Guru

Impairment of Investments – Accounting and Tax Implications

This explains when investment values must be written down under AS 13 and Ind AS, and why recognising impairment is essential for accurate financial ...
IEEE

Tripartite Accounting Framework: A Novel Blockchain-Based Model for Recording B2B Transactions

Abstract: With the emergence of FinTech and evolution in the design and delivery of financial services, the Accounting Information System (AIS) needs to evaluate its underlying accounting methods to ...
IEEE

Data-Driven Innovation: A Literature Review, Conceptual Framework, and Research Agenda

Abstract: We systematically review the data-driven innovation (DDI) literature spanning 2009–2022, analyzing key studies, assessing the current state of DDI research in information systems and ...