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This study diagnosed the reality of income smoothing practices according to the (Eckel,1981) model on financial performance, as it was applied on 31% of companies listed on the Palestine Stock Exchange for the period (2017-2023). The results showed a significant increase in income smoothing practices by the sample companies management to achieve opportunistic goals and serve some categories of investors. Results also showed a statistically weak, mixed in direction, but significant effects of the income smoothing variable on financial performance indicators. A weak positive effect of governance on financial performance indicators was also observed, while the ownership structure had a weak negative effect on financial performance. The most important recommendations included that the company’s management is urged to seriously adhere to the principles of governance in its behavior, keeping in mind serving stakeholders interests in a balanced manner, as well as adhere to international financial reporting standards while reporting on its performance. The auditor may be recommended to exercise further due professional care in his audit work leading to fair opinion on the corporate financial reports to maintain their fair presentation from stakeholders’ point of view.

The Bolch Prize for the Rule of Law, the Lemkin Medal, the LLM in Judicial Studies, the McGovern Symposium on mass harms, our best practices guides, our yearly judicial administration roundtable, our podcasts and special programs, our informative social media and website, and, of course./udicature and Judicature International are all signature programs of the Institute. [...]thank you to our Institute Advisory Board and Leadership Council, which have helped us develop our focus and new projects. Special thanks to Peter Kahn, who has led our Advisory Board so well, and to David Ichel, who so capably leads our Leadership Council; both are devoted Duke Law alumni who have been and continue to be generous with their time and wisdom. [...]when facing the unrelenting threats - some big and obvious, some small and insidious - to the rule of law and an independent judiciary, it will be the strong culture of the judiciary and the support of our citizens that will see us through.

Purpose This paper aims to examine the effect of technological, organizational and environmental factors on the level of innovation outcomes in manufacturing small- and medium-sized enterprises (SMEs). Design/methodology/approach Drawing on the technology-organization-environment theory this paper conducts a discriminant analysis of firms’ innovation level based on a data set of manufacturing SMEs. Findings The results show that low- and high-innovative firms can be distinguished in terms of information technology (IT) knowledge and infrastructure, commitment-based human resources (HR) selection practices, exploitative innovation and organizational capital. Practical implications The study findings support the idea that innovation is a complex phenomenon explained by multiple factors. As a consequence, firms need to devote extra efforts to develop IT knowledge and infrastructure, commitment-based HR selection practices and organizational capital because these are crucial for obtaining greater innovation outcomes. In addition, the identification of exploitative innovation as a strong discriminant variable highlights that the most effective way to be a highly innovative SME is through incremental innovation, which permits the firm to capitalize as much as possible on previous exploratory efforts. Originality/value Although many studies have highlighted that innovation is more challenging for SMEs than for their larger counterparts, the vast majority of studies has been conducted in large companies. This paper extends prior literature by analyzing the discriminant variables that may distinguish between low- and high-innovative manufacturing SMEs.

The aim of this paper is to demonstrate the importance of the risk-based approach as a better alternative to the traditional approach in the pursuit of effectiveness and efficiency in auditing work, both for the client and for the firm. Our approach is based on a structured documentary analysis, drawing on the main theoretical and critical works relating to audit approaches. This comparative analysis allows us to identify convergences, divergences, and underlying assumptions in order to develop a conceptual synthesis. Following this analysis, we suggested that audit professionals use a risk-based audit approach. This approach focuses on identifying and assessing significant risks that could have a material impact on the company's financial statements. It is more oriented towards concentrating audit efforts where risks are higher, allowing auditors to target audit procedures more effectively, unlike the traditional approach, which tends to be more comprehensive but less risk-focused. In addition, the risk-based approach is just as beneficial for the firm as it is for clients in terms of time, cost, and quality of services.

With the market forcing insurers to look more closely at the risks they are covering, professionals need to make sure their policies are suitable and they are satisfying the terms

Purpose This paper aims to determine how forensic accounting contributes to fraud detection and prevention and answer the following research questions: What are the standard techniques for fraud detection and prevention; and What are the significant challenges that hinder the application of forensic accounting in fraud prevention and detection? Design/methodology/approach The authors use the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) method to carry out a systematic literature review (SLR) to identify and assess the existing literature on forensic accounting. Findings There exists a positive correlation between forensic accounting and fraud detection and prevention. Moreover, in both the empirical and non-empirical findings, the authors note that fraud is complex, and in carrying out fraud investigations, one must be aware of its complexity. Practical implications Although drug counterfeiting is a sector where forensic accountants have paid less attention, it is a rapidly expanding fraud area. This paper finds that to detect fraud at an early stage, one must increase consumer understanding of basic forensic accounting techniques by implementing accurate supply chain monitoring systems and inventory management controls and conducting adequate and effective regulatory, honest and legitimate customs inspections. Social implications The major factors that restrict forensic accounting are a lack of awareness and education. Hence, it is essential to incorporate forensic accounting in undergraduate and post-graduate courses. Originality/value From the existing literature, it has been observed that very few studies have been conducted in this field using the PRISMA and SLR techniques. Also, the authors carried out a holistic study that focuses on three different areas – fraud detection, fraud prevention and the challenges in forensic accounting.

This study examined income smoothing practices based on the Eckel model (1981) on financial performance, which was applied to 31% of companies listed on the Palestine Stock Exchange from 2017 to 2023. The results showed a significant increase in income smoothing practices by the sample companies’ management to achieve opportunistic goals and serve some categories of investors. Results also showed a statistically weak, mixed in direction, but significant effects of the income smoothing variable on financial performance indicators. A weak positive effect of governance on financial performance indicators was also observed, while the ownership structure had a weak negative effect on financial performance. The key recommendations for the company›s management include promptly adhering to principles of governance in its conduct, ensuring a balanced consideration of stakeholders’ interests, and complying with international financial reporting standards in the disclosure of its performance. The auditor may be recommended to exercise further due professional care in his audit work leading to fair opinion on the corporate financial reports in order to maintain their fair presentation from stakeholders’ point view.

The audit of accounting estimates, fair value measurements, and the associated risks, is a challenging subject, as already pointed out by regulatory bodies and researchers. However, the timeliness and the \"never ending debate\" of this topic are proved also by the directions for future research mentioned by the authors in the discussion sections from their papers. For this reason (the relevance of the subject) the goal of this paper is to realize a qualitative and quantitative analysis related to the audit of accounting estimates. We will see that the authors debate important issues related to audit risks, and present important findings, but it turns out that research work is never enough, a kind of Pandora's box opens. The paper provides an image about the current stage of the research, the results obtained so far, and new directions of research related to our topic, the main audit risks identified so far, related to the estimates. Our interest is focused on the proposals of the academics to handle these risks and the extent to which regulators managed to implement solutions to reduce these risks

In Türkiye inflation adjustment became mandatory in 2023 because the conditions were met. Accordingly, this study aimed to determine the effect of the implementation of Turkish Accounting Standards (TAS) 29 Financial Reporting in High Inflation Economies on the financial performance of companies in Türkiye. The financial performance of retail and wholesale companies traded on Borsa Istanbul (BIST) was assessed by examining their financial statements for 2022 using the Dupont analysis with and without inflation adjustments. The statistical significance of the results was evaluated using the Wilcoxon test. The results showed that the average profits of the sectors decreased, the equity multiplier decreased, the debt ratio increased, and the profitability ratios over sales, assets, and equity decreased. The change of return of equity was statistically significant, with most companies' return of equity decreasing due to inflation. However, the decline was much more significant in the wholesale than retail sector. The financial performance rankings of the companies in the study changed after adjusting for inflation, which suggests that inflation adjustment should be applied in economies with high inflation to ensure accurate company performance assessments and informed management decisions.