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Рассматриваются вопросы взаимодействия бухгалтерского учета и права с освещением экономического и юридического аспектов развития бухгалтерской мысли,...
Persistent link: https://www.econbiz.de/10011232745
Осмысливаются вопросы взаимодействия учета и права, освещаются экономический и юридический аспекты развития бухгалтерской мысли, правовой природы...
Persistent link: https://www.econbiz.de/10011233442
Purpose – This paper builds on the Committee of Sponsoring Organizations (COSO) Report, which examined US Accounting … results. Practical implications – The study findings are of great practical relevance to accounting regulators and …
Persistent link: https://www.econbiz.de/10008490141
. This suite of papers provides evidence of the effectiveness of corporate governance in improving accounting quality. …
Persistent link: https://www.econbiz.de/10008490148
Purpose – The aim of this paper is to document the author's keynote address in Accounting at the 16th Annual Conference … on Pacific Basin Finance, Economics, Accounting and Management “Innovation for a Sustainable Future: Visions for 2020 … considers two areas – global accounting and financial reporting, and regulation and institutions. Findings – As business has …
Persistent link: https://www.econbiz.de/10005007750
accounting information in Australia. Design/methodology/approach – This paper uses board, audit committee and external audit … of stock price on earnings and equity book values following Ohlosn's accounting-based valuation framework. Findings … – Regression results show that firms with strong governance structure exhibit higher value-relevance of accounting information …
Persistent link: https://www.econbiz.de/10005047613
accounting and auditing courses. Design/methodology/approach – Students enrolled in a highly diversified, commuter, public … were not. Additionally, the grade in intermediate accounting II and grade point average (used as proxies for actual ability … strong associations with student performance, but self-perceived writing and math abilities did not. Finally, holding non-accounting …
Persistent link: https://www.econbiz.de/10005050988
Legislative stages in accordance with IFRS accounting treatment began to OMF no. 907/2005- approving categories of … entities applying accounting rules in accordance with International Financial Reporting Standards, accounting regulations that …/2010 and ends with NBR Order No. 27/16.12.2010 - for approval of Accounting Regulations in accordance with International …
Persistent link: https://www.econbiz.de/10010679419
for studying accounting and entering the accounting profession. Design/methodology/approach – The study reports results … from a cohort of second-year accounting students drawing on the theory of reasoned action (TRA) to assess intentions and … accounting scale (AAS) which measures how the accounting profession is viewed by students generally, and more specifically …
Persistent link: https://www.econbiz.de/10010592187
implications – Given the increased relevance of a sound system of internal controls, audit and accounting educators have a …
Persistent link: https://www.econbiz.de/10010592191