Showing 1 - 10 of 1,919
Looks at how one large international accounting organization, discussed under a pseudonym, has responded to competition … multinational accounting firms, suggesting that in many cases they operate as alliances of national firms rather than as single …, centrally controlled entities. Shows how the accounting firm in question has adapted to increasingly competitive international …
Persistent link: https://www.econbiz.de/10014157651
We investigate the impact on strategic alliance value when auditors have greater knowledge and experience in auditing contractual alliances. Although common and economically significant, contractual alliances often fail due to uncertainty, lack of trust, and poor culture matches between alliance...
Persistent link: https://www.econbiz.de/10012899818
the accounting field, the cooperation between man and machine is becoming increasingly prominent in society. The objective … of this research to address the ethics of using artificial intelligence in the accounting firms by looking at the novel …
Persistent link: https://www.econbiz.de/10014330818
a wide vаriеty of аrеаs, including finаncе, accounting, and auditing. Howеvеr, thе currеnt system of аccounting … contributes to реrsреctivеs on thе еvolution of digitаlizаtion in the accounting profession while highlighting trеnds in thе usе …
Persistent link: https://www.econbiz.de/10013500579
The aim of manuscript is to analyze and identify determinants of honest accounting errors leading to financial … restatements based on data from SEC database and from annual reports. Reason for this study is that accounting errors are expensive … price. Most of authors focus on prediction of accounting frauds and financial restatements remain in the background of …
Persistent link: https://www.econbiz.de/10012176183
examine four accounting-based financial reporting quality proxies and, to reflect broader economics, we examine cost of debt …
Persistent link: https://www.econbiz.de/10011800523
validity test on accounting research. If the economic magnitude of the study's proxy for quality on firm value is “too large …
Persistent link: https://www.econbiz.de/10010250808
’s position. Our study contributes to accounting, psychology, and writing and discourse theories with new evidence of the effects …
Persistent link: https://www.econbiz.de/10014203863
The purpose of this research is to examine the impact of green electronic auditing on accounting information … processes, auditing the inputs, auditing the outputs, prior auditing on inputs, and accounting information reliability. The … all have a substantial impact on accounting information reliability. However, auditing the inputs and the link between …
Persistent link: https://www.econbiz.de/10014414265
statistical and methodological difficulties we encounter lead us to posit that the dearth of MA studies in accounting and auditing …
Persistent link: https://www.econbiz.de/10012766918