Showing 25,601 - 25,610 of 26,482
Certified Public Accountant (CPA) by students who are studying at the accounting schools in Japan. This paper focused on … at 13 accounting schools in Japan. A questionnaire was given to these students in order to empirically examine the … pursue a CPA career. Those studying in these accounting schools generally consist of two type of students; those who want to …
Persistent link: https://www.econbiz.de/10004994383
accounting at Monash University to determine the variability in the marks in the second accounting subject that can be explained … of semester marks in the first and second accounting subject. The variability in the marks is analysed using the co … accounting subjects, however the results show that the variability in the marks in the second subject that can be explained by …
Persistent link: https://www.econbiz.de/10004994384
differences between accounting major Malaysian and English students. It concerns attributes and outcomes associated with the … accounting profession, and the relationship between students' perceptions and intentions to pursue an accounting career. Design …/methodology/approach – A survey research approach has been adopted to investigate students' perceptions regarding the accounting profession …
Persistent link: https://www.econbiz.de/10004994386
Services Board and the Accounting and Auditing Organization for Islamic Financial Institutions. Regulatory topics of particular … rating agencies; existence of sound accounting procedures; increased protection of stakeholders of Islamic Financial …
Persistent link: https://www.econbiz.de/10004994409
strategic services such as financial, legal, and accounting services are relatively deficient in transitional economies due to … offer a detailed case study of the accounting profession in China, illustrating both the necessity and the complexity of the …
Persistent link: https://www.econbiz.de/10005729459
the prior use of "aggressive" and even fraudulent accounting practices. Because the companies’ auditors approved the … original reports, policymakers have questioned the capacity of public accounting firms to promote fair financial reporting. In … response, recent legislation has instituted several reforms, including the creation of the Public Company Accounting Oversight …
Persistent link: https://www.econbiz.de/10004965504
Purpose – The purpose of this paper is to examine the asymmetric dynamic rotation of beta coefficients to global investment style factor shocks in the Morgan Stanley Capital International (MSCI) universe of assets and its implications for investment management. Design/methodology/approach –...
Persistent link: https://www.econbiz.de/10004966304
professional services industry from the perspective of the triple-entry framework of the momentum accounting theory of Yuji Ijiri …
Persistent link: https://www.econbiz.de/10004966307
In the French language, the word comptabilite (accounting) first appeared in the middle of the eighteenth century. It … stabilised, the growing use of the word by an increasing population and the development of accounting activities created a need … for adjectives to be added. Commercial, industrial and agricultural accounting, general and auxiliary accounting appeared …
Persistent link: https://www.econbiz.de/10004966650
, an analysis of accounting demonstrates the extent to which the philanthropic nature of savings banks led to the …
Persistent link: https://www.econbiz.de/10004966651