Results 141 to 150 of about 127,883 (315)

The Role of Auditors in Nigerian Banking Crisis. [PDF]

open access: yes, 2010
In market societies people routinely have to transact with faceless corporations about whom they have little personal knowledge. In such societies external auditing and auditors are promoted as a trust engendering technology and watchdog with the ...
Lauwo, S., Olatunde, J.
core  

Commentary: The Canadian Accounting Hall of Fame—An Analysis of Early Inductees and Immanent Critique*,†

open access: yesAccounting Perspectives, Volume 24, Issue 1, Page 251-274, March 2025.
ABSTRACT The Canadian Accounting Hall of Fame (CAHF) has inducted 31 members during its first three years of operation, with the stated intent of establishing a critical mass of inductees “who have made significant contributions to the development of the Canadian accounting profession” and of creating “a curated biographical history of accounting in ...
Alan J. Richardson
wiley   +1 more source

Your EQ Skills: Got What it Takes? [PDF]

open access: yes, 2003
Your EQ skills: got what it takes? So you thought the CPA exam was your last test? Read on. Question: Is success in life and career determined primarily by rational intelligence (the IQ or intelligence quotient) or emotional intelligence (the EQ or ...
Akers, Michael D., Porter, Grover L.
core   +1 more source

Reporting Control Deficiencies in Repeat Internal Audit Engagements*

open access: yesAccounting Perspectives, Volume 24, Issue 1, Page 7-20, March 2025.
ABSTRACT This study examines the reporting of control deficiencies in repeat internal audit engagements. Experienced internal auditors were presented with a hypothetical case in which they were asked about the likelihood of reporting an internal control deficiency discovered last year but which was, “through an oversight,” not reported to company ...
Michael Favere‐Marchesi
wiley   +1 more source

Pacioli 16 : changing agricultural markets: consequences for FADN [PDF]

open access: yes
The PACIOLI network explores the need for and feasibility of innovation in farm accounting and its consequences for data gathering for policy analysis in Farm Accountancy Data Networks (FADNs). PACIOLI 16 took place in Zagreb, Croatia in June 2008.
Boone, J.A., Teeuwen-Vogelaar, C.
core   +2 more sources

A Structured Review of Research‐Informed Instructional Strategies to Support CPA Enabling Competencies in Future Accountants*

open access: yesAccounting Perspectives, Volume 24, Issue 1, Page 189-249, March 2025.
ABSTRACT CPA enabling competencies underpin the human skills and professional values that all future accountants should possess. Nevertheless, to date, the discourse is limited within the scholarship of teaching and learning on how to best inculcate these competencies in future accountants.
Sanobar Siddiqui
wiley   +1 more source

Corporate sustainability reporting – state of play and challenges

open access: yesИкономика и компютърни науки
The transition towards sustainability requires adoption of a new approach for doing business and creating value that involves substantial investments, qualified and skilled implementing teams and innovative governance models.
Dobrin Ivanov, Milena Angelova
doaj  

Cost of Acute Malnutrition Treatment Using a Simplified or Standard Protocol in Diffa, Niger. [PDF]

open access: yesNutrients, 2023
Cichon B   +11 more
europepmc   +1 more source

How Can Accountants Enhance (or Save) Natural and Cultural Capital Valuation? Engaging Academics: A Collaboration with CPA Canada and the Canadian Commission for UNESCO*

open access: yesAccounting Perspectives, Volume 24, Issue 1, Page 21-46, March 2025.
ABSTRACT Accountants should engage more with natural and cultural capital accounting to make tools more accessible and to ensure critical information is provided to decision‐makers. While ecological economists have continued to innovate and design tools, corporate‐level accounting has seemingly lagged behind.
S. Leanne Keddie   +2 more
wiley   +1 more source

The Improvement Process of the Romanian Educational Accounting System Toward a Global Economic Environment [PDF]

open access: yes
Through this paper we intend to disclose our actual research project focused on evaluation of the actual stage of Romanian academic accounting education in order to support the national university reform which has began in 2005.
Ienciu Alin Ionel   +2 more
core  

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