International Journal of Business and Social Science

ISSN 2219-1933 (Print), 2219-6021 (Online) DOI: 10.30845/ijbss

Accounting Quality in Georgia: Theoretical Overview and Development of Predictions
Erekle Pirveli

An assessment of Georgian accounting quality is limited. This paper is supposed to be a preliminary work for the future empirical research. To the best of the author’s knowledge, this is the first paper that formulates the reasonable predictions in the light of accounting quality, stemmed from rigorous analyses of accounting quality determinants within the country. Accounting quality determinants cover well-established features such as institutional landscape, market forces, accounting regime and accounting and auditing profession. Predictions on accounting quality are developed and formulated in the light of different accounting quality dimensions such as time-series properties of earnings, earnings management and accounting conservatism.

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