Since the concept of professional judgment is at the core of principles-based financial reporting, the present article analyses the connection between professional autonomy (including as component professional judgment) and International Financial Reporting Standards (IFRSs) adoption. Thus, we...

I develop a framework that elucidates how the primary target of auditors’ professional skepticism – audit evidence or their own judgment and decision making – interacts with other factors to affect auditors’ professional judgments. As an initial test of the framework, I conduct an...

This study contributes to the literature on financial security by highlighting the relevance of the perceptions and resulting professional judgment of stakeholders. Assessing a company's financial security using only economic indicators-as suggested in the existing literature-would be inaccurate...

At a professional level, the conduit involves general rules that are subject to certain particularization that appears as a positioning of human postures of social nature into a microeconomic environment. In the modeling process, the interdisciplinary of the domains is being taken into...

В статье рассматривается развитие бухгалтерского, налогового, управленческого и других видов учета, знания которых влияют на формирование профессионального...

Professional judgment plays an important role in formation of reliable, complete information about financial position and company's operation results. The article covers and substantiates the importance and necessity of using professional accounting judgment in up-to-date accounting practice. It...

ABSTRACT. Professional accountants have an important role in society, moreover that they can bedistinguished from other professions by assuming responsibility to the public. Policies andaccounting estimates require the call for professional judgment to identify the moment of theirchange, of...

The following research aims to emphasize the importance of audit evidences, their quality characteristics and the professional judgment used to measure and to evaluate them in order to express their final audit opinion. There is no mathematical formula, neither a specific model in order to...

The integrity of the auditor’s opinion and the audit process conducting effectivenesshangs on the professional judgment applied on obtaining, processing and interpreting the internal andexternal information. Documentation is based on all the audit evidence collected through proceduressuch as:...