Similar Search Results

Audit quality and cost of equity capital

Basiruddin, Rohaida; Benyasrisawat, Prawat; Rasid, Siti … - In: Afro-Asian Journal of Finance and Accounting 4 (2014) 2, pp. 95-111

earnings management. It is more likely that investors perceive auditing as an important mechanism to detect earnings management …

Persistent link: https://www.econbiz.de/10010816841

The effects of second language on ethical judgement in accounting

Saadullah, Shahriar M.; Abushawish, Zaki; Zeitun, Rami - In: Afro-Asian Journal of Finance and Accounting 4 (2014) 1, pp. 50-62

The number of participants in accounting practices and academia who use English as their second language is significant and growing. Many of them are involved in making ethical judgements based on information provided in English, which is their second language. It is important to know the effect...

Persistent link: https://www.econbiz.de/10010816845

CHANGES IN FINANCIAL AND ACCOUNTING ENVIRONMENT IN ALBANIA AND THE IMPACT ON PRACTITIONERS

Shkurti, Rezarta; Leka, Brikena; Bahiti, Rovena; … - In: Annales Universitatis Apulensis Series Oeconomica 1 (2011) 13, pp. 6-6

practitioners in accounting and auditing. We try to identify which are the most prominent challenges faced bythe practitioners today … professional accountancy and auditing organizations in Albania shouldprovide ongoing training and qualification sessions on the …

Persistent link: https://www.econbiz.de/10009150889

Apparent audit failures and value relevance of earnings and book value

Dang, Li; Brown, Kevin F.; McCullough, B.D. - In: Review of Accounting and Finance 10 (2011) June, pp. 134-154

Purpose – The purpose of this paper is to examine the value relevance of accounting information in cases of apparent audit failures. Design/methodology/approach – The authors adopt the bootstrapping technique and compare the value relevance of key accounting information across samples of...

Persistent link: https://www.econbiz.de/10009188263

Professional Knowledge and Skills Required for Accounting Majors Who Intend to Become Auditors: Perceptions of External Auditors

Uyar, Ali; Gungormus, Ali Haydar - In: Business and Economics Research Journal 2 (2011) 3, pp. 33-33

or very important for the auditing profession. Among the most important skills that graduates are expected to possess are ….g. Auditing, Microsoft Office Programs, Accounting and Financial Reporting Standards, Financial Statement Analysis, Financial … that there are significant differences among subgroups based on gender, education, auditing firm, experience, and job title. …

Persistent link: https://www.econbiz.de/10009194543

Career Concern and Tax Preparer Fraud

Yang, Chao; Wu, Liansheng; Bo, Xianhui - In: Annals of Economics and Finance 11 (2010) 2, pp. 355-379

This paper focuses on the effects of career concern on fraud among tax return preparers. A two-stage model is built to ascertain whether the propensity of tax preparers to cooperate with taxpayers in underpaying tax can be decreased if the revealed fraud behavior increases the probability of...

Persistent link: https://www.econbiz.de/10009195462

A Generalized Qualitative-Response Model and the Analysis of Management Fraud

Hansen, J. V.; McDonald, J. B.; W. F. Messier, Jr.; … - In: Management Science 42 (1996) 7, pp. 1022-1032

Management fraud has become a topic of increasing interest to the public accounting profession. Prior research indicates that management fraud is seldom experienced by audiGtors. As a result, it is doubtful that auditors have a well-developed cognitive model for making fraud risk assessments as...

Persistent link: https://www.econbiz.de/10009198193

Audit committee reports and corporate governance in Nigeria

Owolabi, Akintola; Ogbechie, Chris - In: International Journal of Critical Accounting 2 (2010) 1, pp. 64-78

Audit committees are said to be important mechanisms of corporate governance. The aim of this research is to assess the quality of audit committee reports in annual reports and accounts by specifically measuring their conformance with the provisions of the Nigerian Companies and Allied Matters...

Persistent link: https://www.econbiz.de/10008755467

A theoretical model of cognitive factors that affect auditors' performance and perceived independence

Kleinman, Gary; Anandarajan, Asokan; Medinets, Ann; … - In: International Journal of Behavioural Accounting and Finance 1 (2010) 3, pp. 239-267

Auditor independence is a guiding principle of the relationship between auditors and clients, and a key component of outsiders' acceptance of firms' financial statements. As recent accounting scandals have illustrated, the audit process is meaningless without the auditor's impartial judgement....

Persistent link: https://www.econbiz.de/10008755513

Governing Through Standards: Networks, Failure and Auditing

Spencer, Dale - In: Sociological Research Online 15 (2010) 4, pp. 6-6

This article seeks to understand network governance within the context of the North American automotive industry. Within this industry, original equipment manufacturers (lead firms) have outsourced a substantial portion of parts production over the last 30 years. This paper argues that in an aim...

Persistent link: https://www.econbiz.de/10008756152