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Opinions of the certified public accountants on the application and training programs of accounting standards: an empirical study

Hatunoglu, Zeynep - In: International Journal of Economics and Accounting 2 (2011) 4, pp. 335-359

aimed to determine the assessment of the certified public accountants (CPAs) about the IFRS and TFRS, threats and …

Persistent link: https://www.econbiz.de/10010669452

The parliamentarians : the history of the Commonwealth Parliamentary Association; 1911 - 1985

Grey, Ian - 1986

Persistent link: https://www.econbiz.de/10013500397

The impact of professionalism theory constructs on the applicability of forensic accounting services : evidence from Jordan

Almashaqbeh, Razan Nayef; Alshurafat, Hashem; Al Amosh, … - In: International Journal of Financial Studies : open … 11 (2023) 4, pp. 1-23

This study aims to provide an understanding of the impact of professionalism theory constructs on the applicability of forensic accounting services, as well as reviewing the obstacles to implementing the profession of forensic accounting through a literature review. The accounting side of the...

Persistent link: https://www.econbiz.de/10014485312

Compromising your morals : the perils of new beginnings as an auditor

Rankin, Robert; Driskill, Trish; Hartmann, Caroline; … - In: International journal of auditing : IJA 28 (2024) 1, pp. 83-96

Persistent link: https://www.econbiz.de/10014468794

La gouvernance des entreprises au Japon: les causes de son dysfonctionnement

Yoshimori, Masaru - In: Revue Finance Contrôle Stratégie 1 (1998) 4, pp. 173-199

The current economic crisis of Japan may be attributed largely to the dysfunction of the corporate goverance system. The post-war break-up of Zaibatsu family trusts resulted in management control. The President has shielded himself from the discipline of the capital market through...

Persistent link: https://www.econbiz.de/10005770061

Amerika’da ‘2011 ve ötesi CPA vizyon projesi’ ve onu destekleyen çabalara ilişkin çalışmaların değerlendirilmesi

ERSOY, Ayten; KUTLUK, Filiz Angay - In: Iktisat Isletme ve Finans 21 (2006) 243, pp. 108-119

Bu çalışmanın amacı, mesleğin bütün bölümlerindeki CPAler, Amerikan CPA Enstitüsü, resmi CPA kurum liderliği ve diğer … finansal profesyoneller ve organizatörler koalisyonunun önderliğindeki meslek çapında bir girişim olan CPA Vizyon Projesini …. Gelecekteki başarılı CPA’de olması gereken özelliklere de değinilmiştir …

Persistent link: https://www.econbiz.de/10005676081

The Normative Impact of CPA Firms, Professional Organizations, and State Boards on Accounting Ethics Education

Misiewicz, Kevin M. - In: Journal of Business Ethics 70 (2007) 1, pp. 15-21

strategies to facilitate their ethical decision-making. CPA firms, professional organizations and state boards of accountancy are … co-operating to increase requirements for ethics education for candidates taking the CPA exam. The current situation is …

Persistent link: https://www.econbiz.de/10005680906

Monitoring-based HVAC commissioning of an existing office building for energy efficiency

Wang, Liping; Greenberg, Steve; Fiegel, John; … - In: Applied Energy 102 (2013) C, pp. 1382-1390

to improper equipment installation, equipment degradation, sensor failures, or incorrect control sequences. Commissioning … or optimum operation. An existing office building is used as a case study to demonstrate the process of commissioning … commissioning measure is quantified with a calibrated building simulation model. An actual energy saving of 10% was realized after …

Persistent link: https://www.econbiz.de/10010603055

Estimation of Russian Constant-Price Input-Output Accounts According to NACE/CPA

Baranov, Edward; Kim, Igor; Staritsyna, Elena - National Research University Higher School of Economics - 2011

statistical Classification of Economic Activities (NACE) and the statistical Classification of Products by Activity (CPA) caused a … with NACE/CPA will not appear before 2015. The construction of time series of such IO accounts will require several more …–2009 allows us to make an experimental estimation of IO accounts harmonized with NACE/CPA classifications on the base of earlier …

Persistent link: https://www.econbiz.de/10010717757

Factors influencing the accounting profession career choice: evidence from an emerging economy

Waweru, Nelson; ÇalıÅŸkan, Arzu Özsözgün; … - In: International Journal of Critical Accounting 6 (2014) 2, pp. 147-165

This study investigated the skills that are considered necessary in an accounting career and the factors that influence the career choice of accountants in an emerging economy. Using a sample of 643 accountants, the study established that contribution to personal development and society and...

Persistent link: https://www.econbiz.de/10011168453