Search Results - subject:"accounting knowledge"

Antecedents and consequences of audit expectation gap: Evidence from the banking sector in Malaysia

Noghondari, Amirhossein Taebi; Foong, Soon-Yau - In: Managerial Auditing Journal 28 (2013), pp. 384-406

Purpose – This study aims to investigate the effects of individual knowledge/experience on the audit expectation gap of loan officers in Malaysia and the subsequent effect of the audit expectation gap on their loan decision quality. In addition, the mediation role of the audit expectation gap...

Persistent link: https://www.econbiz.de/10010686139

Antecedents and consequences of audit expectation gap

Taebi Noghondari, Amirhossein; Foong, Soon‐Yau - In: Managerial Auditing Journal 28 (2013) 5, pp. 384-406

Persistent link: https://www.econbiz.de/10014929327

Success in winning Australian Research Council grants as a measure of comparative professionalised disciplinary research activity

Clarke, Kevin; Flanagan, Jack; O'Neill, Sharron - In: Pacific Accounting Review 24 (2012) 1, pp. 51-79

accounting knowledge should not be taken for granted. …

Persistent link: https://www.econbiz.de/10014968730

Uncertainty in accounting knowledge: a response to the Davidsonian view of accounting

Oakes, Helen - In: International Journal of Critical Accounting 2 (2010) 1, pp. 35-63

application of Davidson's theory of certain knowledge to accounting. Instead the paper portrays accounting knowledge as complex … general and accounting knowledge in particular. Walters' (2004) metaphorical understanding of accounting is linked with …

Persistent link: https://www.econbiz.de/10008755464

ACCOUNTING KNOWLEDGE IN FORESTRY'S DECISION SUPPORT SYSTEMS. LITERATURE REVIEW

POSTOLACHE, Daniela I. - In: The Annals of the "Stefan cel Mare" University of … 10 (2010) Special, pp. 315-324

be designed like integrative solutions and need to include accounting information and accounting knowledge. The efforts …

Persistent link: https://www.econbiz.de/10008852604

Audit expectation gap and loan decision performance of bank officers in Iran

Noghondari, Amirhossein Taebi; Foong, Soon Yau - In: International Journal of Accounting, Auditing and … 5 (2009) 3, pp. 310-328

This study examines the effect of accounting knowledge and experiences of Iranian bank officers on the audit … among the Iranian bank loan officers, and accounting knowledge was found to significantly mitigate the extent of the gap …

Persistent link: https://www.econbiz.de/10005078512

South African training officers’ perceptions of the knowledge and skills requirements of entry-level trainee accountants

Barac, K. - In: Meditari Accountancy Research 17 (2009) September, pp. 19-46

Changes in business environments have challenged the competencies (technical knowledge, skills and attitudes) of professional accountants. Accounting professions have responded by developing competency frameworks. In 2008, the South African Institute of Chartered Accountants (SAICA) issued a...

Persistent link: https://www.econbiz.de/10009319796

Audit expectation gap and loan decision performance of bank officers in Iran

Noghondari, Amirhossein Taebi; Foong, Soon Yau - In: International Journal of Accounting, Auditing and … 5 (2009) 3, pp. 310-328

Persistent link: https://www.econbiz.de/10008538788

South African training officers’ perceptions of the knowledge and skills requirements of entry‐level trainee accountants

Barac, K. - In: Meditari Accountancy Research 17 (2009) 2, pp. 19-46

Persistent link: https://www.econbiz.de/10014930486

The Australian Society of Accountants' Attempt to Introduce a Qualifying Examination in the Early 1970s: a Case of Form Over Substance

Evans, Elaine - In: Accounting Education 17 (2008) 1, pp. 65-81

neither in accounting practice nor in a common core of accounting knowledge which related to that practice: the form of the …

Persistent link: https://www.econbiz.de/10009225169