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Creative accounting and financial reporting : model development and empirical testing

Tassadaq, Fizza; Malik, Qaisar Ali - In: International journal of economics and financial issues … 5 (2015) 2, pp. 544-551

Persistent link: https://www.econbiz.de/10011453656

Financial reporting, public services and local executives’ re-electability in Indonesia

Furqan, Andi Chairil; Wardhani, Ratna; Martani, Dwi; … - In: Cogent business & management 8 (2021) 1, pp. 1-22

to pay attention to the importance of accounting and auditing practices as well as public service in increasing local … community satisfaction and trust. The theoretical findings are insightful in providing mechanisms of government accounting …

Persistent link: https://www.econbiz.de/10012643076

The impact of creative accounting techniques on the reliability of financial reporting with particular reference to Saudi Auditors and academics

Ismael, Ahmed Yousif Adam - In: International journal of economics and financial issues … 7 (2017) 2, pp. 283-291

Persistent link: https://www.econbiz.de/10011789098

The methodology of functioning engineering mechanisms in the system of auditing controls

Moskvitin, Evgenij Ju.; Sherbakova, Oksana A.; … - In: International journal of economics and financial issues … 6 (2016) 1, pp. 41-45

Persistent link: https://www.econbiz.de/10011780747

Ethical decision-making dynamics : insights from professional accountants

P., Ishwara; Mekonnen, Naod - In: Cogent business & management 11 (2024) 1, pp. 1-23

This study examines the relationships between the components of ethical decision-making and the factors that contribute to the ethical decision-making of professional accountants. Survey data from 309 professional accountants was analyzed using partial least squares structural equation modeling....

Persistent link: https://www.econbiz.de/10014534121

The relationship of internal auditors' characteristics with external auditors' reliance and its impact on audit efficiency : empirical evidence from Indonesian government instituti...

Usman, Rudy; Rohman, Abdul; Ratmono, Dwi - In: Cogent business & management 10 (2023) 1, pp. 1-17

institutional theory in accounting and auditing fields, especially in government sector audits. …

Persistent link: https://www.econbiz.de/10014470015

Audit services and financial reporting quality : the role of accounting expertise auditors

Ur-Rahman, Shujah; Chen, Songsheng; Al-Faryan, Mamdouh … - In: Cogent business & management 10 (2023) 1, pp. 1-25

current study examines the role of accounting and financial expertise (AFE) auditors for financial reporting quality (FRQ … research has shown that the audit committee's accounting and financial competence directors play a unique role. This study may …

Persistent link: https://www.econbiz.de/10014458842

The moderating effect of the interaction between joint audit and accounting conservatism on the association between corporate governance and corporate performance

Elmashtawy, Ahmed; Mohd Hassan Che Haat; Shahnaz Ismail; … - In: Cogent business & management 11 (2024) 1, pp. 1-25

the moderating effect of the interaction between joint audit (JA) and accounting conservatism on this relationship in … variables and CG index have a significant effect on CP by market- and accounting-based measures. The results also exhibit that … the interaction between JA and accounting conservatism moderates and strengthens the relationship between the CG index and …

Persistent link: https://www.econbiz.de/10014529050

Determinant factors influencing the quality of financial reporting local government in Indonesia

Tambingon, Henny N.; Yadiati, Winwin; Kewo, Ccecilia Lelly - In: International journal of economics and financial issues … 8 (2018) 2, pp. 262-268

Persistent link: https://www.econbiz.de/10011957630