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For the study of entrepreneurship, a cornerstone of modern competitive economy, perhaps there is no liberal profession better suited to be analysed than the financial audit. The financial auditor is meant to be an entrepreneur, to take his destiny into his own hands, because, in order to be...
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This paper investigates the factors affecting the conservatism of accounting reports at the market-level and firm … dominant role. The conclusion suggests that it is more effective to improve the quality of accounting reports by motivating the …
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Al Marai is a Saudi Arab based company that deals in food with its headquarters in Riyadh. This company was centralized with the sole aim of making its products high quality and of improved standard. The mission of Almarai is to provide quality and nutritious food that benefits the lives of...
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In this archival study we report three main findings related to auditability of pension accounting estimates. 1. The … related to estimated returns in pension accounting are not auditable …
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