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Students' perception of the auditing profession in Vietnam : the effect of proximity and knowledge on auditors' stereotype
Ngoc Tran Thanh Thuy; Trương Thị Hạnh Dung; Minh … - In: Cogent business & management 9 (2022) 1, pp. 1-25
The purpose of this study was to determine the relationship between the proximity, knowledge as well as the source of … knowledge about the profession and students' perception of the auditing profession in Vietnam. The data is collected using … source of knowledge about the auditing profession is their academic training. Students perceive that the auditing profession …
Persistent link: https://www.econbiz.de/10014444836
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The Role of Tacit Knowledge in Auditor Expertise and Human Capital Development
Bol, Jasmijn C. - 2019
value tacit knowledge in inexperienced auditors but do value it in experienced auditors. We update the former and extend the … latter. Our paper predicts and finds that audit firms now do value tacit knowledge in inexperienced auditors, especially when … their supervisors have higher tacit knowledge. Our proxies of value include higher promotability assessments, annual …
Persistent link: https://www.econbiz.de/10012872079
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Grounded theory : quels usages dans les recherches en contrôle de gestion ?
Berland, Nicolas; Joannides, Vassili - Université Paris-Dauphine (Paris IX) - 2008
The present paper draws on the main issues in the production of scientific knowledge based upon grounded theory in …
Persistent link: https://www.econbiz.de/10010905116
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The Role of Tacit Knowledge in Auditor Expertise and Human Capital Development
Bol, Jasmijn C.; Estep, Cassandra; Moers, Frank; … - 2018
tacit knowledge in inexperienced auditors but do value it in experienced auditors. We update the former and extend the … latter. Our paper predicts and finds that audit firms now do value tacit knowledge in inexperienced auditors, especially when … their supervisors have higher tacit knowledge. Our proxies of value include higher promotability assessments, annual …
Persistent link: https://www.econbiz.de/10014038723
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Grounded theory : quels usages dans les recherches en contrôle de gestion ?.
Berland, Nicolas; Joannides, Vassili - Université Paris-Dauphine - 2008
The present paper draws on the main issues in the production of scientific knowledge based upon grounded theory in …
Persistent link: https://www.econbiz.de/10008532355
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Who do you trust while bubbles grow and blow? A comparative analysis of the explanatory power of accounting and patent information for the market values of German firms
Reitzig, Markus; Ramb, Fred - 2004
We present a theoretical and empirical analysis of the fitness of national German (German Commercial Code - Handelsgesetzbuch (HGB)) and international (IAS and US-GAAP) accounting information, as well as European patent data to explain the market values of German manufacturing firms. For the...
Persistent link: https://www.econbiz.de/10010295644
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Comparing the value revelance of R&D reporting in Germany: standard and selection effects
Ramb, Fred; Reitzig, Markus - 2005
On the basis of accounting and market data for firms and groups listed on German stock exchanges between 1997 and 2003, we show that the value relevance of R&D information under German accounting standards can be superior to that provided by US-GAAP and IAS. The results, obtained while...
Persistent link: https://www.econbiz.de/10010295781
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Investigating the determinants of experts' tax aggressiveness: Experience and personality traits
Blaufus, Kay; Zinowsky, Tim - 2013
This study analyzes how the Big Five personality traits and professional experience affect the aggressiveness of tax preparers' recommendations. To this aim, we conduct a survey among tax professionals of a Big Four accounting firm and tax students. Using treatment-effects regressions, we find...
Persistent link: https://www.econbiz.de/10010327260
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Financial information disclosure
Nassreddine, Garoui - In: Cogent Economics & Finance 3 (2015) 1, pp. 1-9
The purpose of this paper is to examine determinants of financial information disclosure by Tunisian companies. The methodology is based on qualitative approach, using the cognitive mapping technique. To take into account the specificities of the Tunisian economic, we felt that it is essential...
Persistent link: https://www.econbiz.de/10011559161
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Accounting Policies and Financial Analysis Interdependences - Empirical Evidence
Serdarevic, Nino - In: Economic Review: Journal of Economics and Business 09 (2011) 1, pp. 17-30
This paper presents empirical evidence on applied analysis interdependences with created accounting policies and estimates within Bosnia and Herzegovina (B&H) private commercial entities,in specific,targeting practice oriented relevance of financial indicators, non financial indicators,...
Persistent link: https://www.econbiz.de/10011985049