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A global perspective on the changing perceptions of the role of the external auditor and the significance of audit developments
Ojo, Marianne - Volkswirtschaftliche Fakultät, … - 2012
Through a consideration of factors which have resulted in a more reduced role for the external auditor in certain jurisdictions – when compared to others, this paper will consider, as well as highlight why an enhanced awareness of the role of the external auditor in such jurisdictions will be...
Persistent link: https://www.econbiz.de/10009647355
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Acerca de la responsabilidad contractual del auditor externo de estados contables
Collacciani, Hugo; Carrica, Juan Manuel; Aranguren, López - Volkswirtschaftliche Fakultät, … - 2008
to accomplish a link between the legal knowledge and the audit and accounting traditions. Knowing this subjects would …
Persistent link: https://www.econbiz.de/10005790047
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Governança corporativa e divulgação de relatórios financeiros anuais
Amaral, Hudson; Iquiapaza, Robert; Tomaz, Wesley; … - Volkswirtschaftliche Fakultät, … - 2008
This research seeks to discover if there is any relationship between the delay in the publication of the annual …
Persistent link: https://www.econbiz.de/10005790124
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The value-added statement: An appeal for standardisation
Arangies, G; Mlambo, Chipo; Hamman, W D; Steyn-Bruwer, B W - Volkswirtschaftliche Fakultät, … - 2008
Owing to the absence of accounting standards for the preparation of a value-added statement (VAS), a large variety of …
Persistent link: https://www.econbiz.de/10008684895
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Interpretation of the results of the technical indicators of agriculture-specific economic”
Olteanu, Victor - Volkswirtschaftliche Fakultät, … - 2014
The passage of a technological process is carried out only in circumstances where the process is efficient in economic terms. Assessment of technological processes can be done by means of indicators which can be: economic, technical, economic and technical. Technical-economic indicators used in...
Persistent link: https://www.econbiz.de/10011156957
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IAS 1 Presentation of Financial Statements - A Closer Look
Muthupandian, K S - Volkswirtschaftliche Fakultät, … - 2008
The International Accounting Standards Committee issued the International Accounting Standard 1 Presentation of …
Persistent link: https://www.econbiz.de/10011114262
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Approaches to Using e- and m-Business Components in Business
Collan, Mikael; Sell, Anna; Anckar, Bill; Harkke, Ville - Volkswirtschaftliche Fakultät, … - 2005
This paper discusses using e- and m-business components in supporting and enhancing existing businesses and in creating new business innovations. A framework illustrating two different approaches companies have to adoption of e- and m-business components is proposed. Three cases of how Finnish...
Persistent link: https://www.econbiz.de/10005260272
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ICT adoption model of chinese SMEs
Skoko, Hazbo; Ceric, Arnela; Huang, Chun-yan - Volkswirtschaftliche Fakultät, … - 2008
Commerce Department, accounting for 99 per cent of all registered corporations (UN Economic and Social Commission for Asia and … methodologies have been suggested through literature most of this research, has however, focused on developed countries where the … adopt ICT there has been little systematic research into the factors influencing, enabling and inhibiting the adoption of …
Persistent link: https://www.econbiz.de/10005789621
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Models and Practices in the Motor Vehicle Industry – contrasting cases from the Portuguese experience
Machado, Tiago; Moniz, António - Volkswirtschaftliche Fakultät, … - 2005
This paper presents and discusses two case studies in the Portuguese motor vehicle industry – Salvador Caetano’s Ovar Industrial Division (SCOID), a ‘Brownfield site’ with minority Toyota ownership; and Autoeuropa, a ‘Greenfield site’ wholly owned by Volkswagen. Basically, it...
Persistent link: https://www.econbiz.de/10005836464
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Информационное поле Омского региона сегодня
Kaluzhsky, Mikhail - Volkswirtschaftliche Fakultät, … - 1997
methodology of general systems theory, the author analyzes the processes, patterns, and problems inherent in this market, and … proposes a methodology for monitoring on the media market. …
Persistent link: https://www.econbiz.de/10011111162