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Perceived Conflicts in Peer Reviewed Accounting Research

DiGabriele, James A. - 2014

The Accounting Review (TAR) is regarded as an eminent accounting journal on the advancement of accounting concepts and dissemination of accounting knowledge (Williams, 1985). However, manuscripts published in TAR are beset with author acknowledgements of editorial review board members and...

Persistent link: https://www.econbiz.de/10014146824

Repositioning the Audit Committee as an Effective Watchdog in Corporate Governance in Nigeria

Chukwunedu, Okaro Sunday; Okafor, Gloria Ogochukwu - 2011

Audit committees play very important roles in financial aspects of governance as they help ensure audit quality while at the same time protecting the interest of investors. This paper attempts an x-ray of the factors that tend to diminish the importance of Audit Committees in corporate...

Persistent link: https://www.econbiz.de/10014042076

İç ve Bağımsız Denetçiler Arasındaki İlişkilerin, Üst Yönetim Desteğinin ve İç Denetimin Bağımsızlığının İç Denetimin Etkinliği Üzerindeki Etkileri (The Effects of the Relationship...

Özer, Gökhan; GÜNLÜK, Mehmet; OKUTAN, Kübra - 2021

Turkish abstract: Bu çalışmada iç ve bağımsız denetçiler arasındaki ilişkilerin, üst yönetimin desteğinin ve iç denetimin bağımsızlığının iç denetimin etkinliği üzerindeki etkisi araştırılmaktır. Geliştirilen modelin değişkenlerine dayalı olarak oluşturulmuş...

Persistent link: https://www.econbiz.de/10013231036

The Impact of Benefit Plan Audits on the Financial Statement Audit

Prentice, Jaclyn; Bills, Kenneth L.; Peters, Gary F. - 2021

Benefit plan audits, a material but less understood public accounting service, represent a non-audit service that is “audit-related.” We explore the implications of benefit plan audits for the financial statement audit. We find that performing a benefit plan audit for a company significantly...

Persistent link: https://www.econbiz.de/10013231065

Whole-of-Government Reports in Australia : A Case of Early Adoption and Innovation

Day, Ron; Guthrie, James - 2014

external reporting to cohere with private sector models and approaches (Broadbent and Guthrie, 2008). Australia has been one of … development of WGRs as they have been adopted and implemented in Australia whithin a changing regulatory environment. In addition … challenges for Australia as early adopters and innovators. This is relevant to future policy considerations and developments, and …

Persistent link: https://www.econbiz.de/10014209907

Web-based Corporate Reporting in Bangladesh:An Exploratory Study

Dutta, Probal; Bose, Sudipta - Volkswirtschaftliche Fakultät, … - 2007

This research paper investigates the utilization of the Internet for communicating corporate information by the listed companies of Bangladesh.The sample for the study consists of 268 companies listed on the Dhaka Stock Exchange (DSE) and the Chittagong Stock Exchange (CSE). Corporate websites...

Persistent link: https://www.econbiz.de/10005620120

Cost Information – an Objective Necessity in Optimizing Decision Making

Petre Mihaela – Cosmina; Oana, Petroianu Grazia - - In: Ovidius University Annals, Economic Sciences Series XII (2012) 2, pp. 1288-1291

An overall growth can be registered at macro and micro level without achieving a development and this only under conditions of continuous improvement methods and techniques of organization and management within the unit. Cost and cost information play an important role being considered and...

Persistent link: https://www.econbiz.de/10010679525

Analiza e pasqyrave financiare: Përdoruesit e treguesve financiarë

Govori, Fadil - Volkswirtschaftliche Fakultät, … - 2011

Understanding and the interpretation of financial statements is an important factor for economic entities, for making the right decisions. Nowadays, more and more is noticed the general tendency of the harmonization of the Directive IV of the European Committee with International Financial...

Persistent link: https://www.econbiz.de/10011115476

AN EMPIRICAL ANALYSIS OF MARKET REACTION TO CORPORATE ACCOUNTING MALFEASANCE

Arnold, Liz Washington; Harris, Peter - In: Accounting & Taxation 4 (2012) 1, pp. 25-42

This study examines corporate accounting malfeasance from an exploratory and empirical perspective for 100 companies to determine if there is an association between the Jenkins recommendations and SOX requirements and to determine if there are any differences between the internal and external...

Persistent link: https://www.econbiz.de/10011205447

SHOULD LAST IN FIRST OUT INVENTORY VALUATION METHODS BE ELIMINATED?

Harris, Peter - In: Global Journal of Business Research 5 (2011) 4, pp. 53-67

The Last in First out Method (LIFO) is presently under severe scrutiny from the financial community which may soon culminate in its repeal as an acceptable accounting method. There are pressures from the SEC in conjunction with the International Financial Accounting Standards Board to...

Persistent link: https://www.econbiz.de/10011205692