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the Impact of Robotics in Accounting, Reporting and auditing of Business and Financial Information with the help of …Accounting is the window of any business firm. With the increased usage of computers in the arena of the Accounting … this drastic change it is necessary to integrate Robotics (Artificial Intelligence) into the Accounting Database …
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According to accounting and auditing standards, external auditors and management must both independently monitor … quality, accounting performance, and CEO-age and the information in goodwill impairment is incremental to the announcement … financial reporting and auditing can generate valuable information in disciplining CEOs …
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We examine the costs and benefits of proactive financial reporting enforcement by the UK Financial Reporting Review …, and in particular those Main companies with stronger incentives for higher financial reporting quality. Overall, our study … indicates that financial reporting enforcement generates costs and benefits, but not always for the same companies …
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Der Management Approach ist ein zentrales Rechnungslegungsprinzip innerhalb der IFRS. Zunächst in den 1990er-Jahren in der Diskussion um die Segmentberichterstattung nach SFAS 131 eingeführt und später in IAS 14 übernommen, wird der Begriff Management Approach heute in einem weiteren...
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examine four accounting-based financial reporting quality proxies and, to reflect broader economics, we examine cost of debt …Are “full audits” cost-effective in improving financial reporting quality compared to “reviews,” which are based …. We find financial reporting quality for both reviews and audits is significantly better than for compilations, but is …
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