Showing 1 - 10 of 1,989
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 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
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
In recent years we have been inundated with news of corporations under investigation because of questionable accounting …. Thousands of employees have lost their life savings and livelihood. This type of creative accounting practices opened the door …
Persistent link: https://www.econbiz.de/10013139789
, particularly audit committee members, when their companies experience accounting restatements. Penalties from lawsuits and …
Persistent link: https://www.econbiz.de/10013122906
Purpose: This paper explores theoretical framework of Islamic accounting and auditing research by elaborating theories … accounting and auditing requires analyzing their research by using theories from Islamic worldview and modern theories and not … studies under the criteria of Islamic accounting and auditing to support the works of Muslim researchers.Article type …
Persistent link: https://www.econbiz.de/10013103974
This study is about the perception of Auditors, Accountants and Accounting Academics to the plan by the Nigerian … government to introduce the accrual system of accounting in its public sector. A cross sectional survey research design was … the fact that Auditors, Accountants and Accounting Academics welcome the proposed introduction of accrual accounting in …
Persistent link: https://www.econbiz.de/10013107560
Recent accounting scandals are the product of multiple failings of auditing, accounting, corporate governance and of …
Persistent link: https://www.econbiz.de/10013082723
This paper seeks to provide empirical evidence on the efficacy of three important governance mechanisms (auditors, directors, and institutional shareholders) in constraining aggressive financial reporting, proxied by abnormal accruals. It also examines the effects of the Sarbanes-Oxley Act (SOX)...
Persistent link: https://www.econbiz.de/10013084135
Forensic accounting is considered as a specialized field of accounting relating frequently to legal problems (claims … forensic accounting considering the fact that as accountants' perception of financial rules increases the number of firms which … accountants' perception of forensic accounting methods in which the author provide some recommendations to enhance the accountants …
Persistent link: https://www.econbiz.de/10013088639