Results 41 to 50 of about 41,781 (260)

Auditor Independence-Its Importance to the External Auditor's Role in Banking Regulation and Supervision [PDF]

, 2011
The role of the external auditor in the supervisory process requires standards such as independence,objectivity and integrity to be achieved. Even though the regulator and external auditor perform similar functions, namely the verification of financial
Ojo, Mariane.B.
core  

Rhetoric in standard setting : the case of the going-concern audit [PDF]

, 2007
This paper seeks to explore in depth the ways in which the rhetoric of the standard setter responds to comments received during development of a standard.
Masocha, Walter, Weetman, Pauline
core   +1 more source

Human + AI in Accounting: Early Evidence from the Field

Journal of Accounting Research, EarlyView.
ABSTRACT This paper provides early evidence on the integration and impact of generative artificial intelligence (GenAI) in accounting at the accountant and task levels. Using survey data from 277 professional accountants, we document substantial heterogeneity in adoption patterns, perceived benefits, and concerns about GenAI.
Jung Ho Choi, Chloe L. Xie
wiley   +1 more source

Soft and Hard Skills in Accounting Field-Empiric Results and Implication for the Accountancy Profession

Studia Universitatis Vasile Goldis Arad, Seria Stiinte Economice, 2020
The main objective of the research is to study the perception of students in accounting profile within the "AurelVlaicu" University of Arad in comparison with the employers’ perception of the hard and soft skills needed in view of the accounting ...
Cernușca Lucian
doaj   +1 more source

STUDENTS’ VIEWS ON ROMANIAN PROFESSION’S LEVEL OF ETHICS [PDF]

Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2022
In researching professional ethics, its importance and how it should be taught, we have many times found the question of how much does the respondent’s own morals and upbringing influence the level of aquisitions from academic and professional ethics ...
MANEA ANDREIA, RĂPAN CLAUDIA MIHAELA, BANŢA VIOREL COSTIN   +2 more
doaj  

Barriers to Implementing the International Integrated Reporting Framework: A Contemporary Academic Perspective [PDF]

, 2017
Purpose: This paper is motivated by the International Integrated Reporting Council’s (IIRC) call for feedback from all stakeholders with knowledge of the International Integrated Reporting Framework , and specifically of the enablers, incentives and ...
ASX Corporate Governance Council (ASX CGC), Black Sun, Frank Bold, GRI and Global Sustainability Standards Board, Institute of Directors in Southern Africa (IoDSA), Institute of Directors in Southern Africa (IoDSA), Institute of Directors in Southern Africa (IoDSA), International Integrated Reporting Council (IIRC), International Integrated Reporting Council (IIRC), International Integrated Reporting Council (IIRC), Johannesburg Stock Exchange (JSE), World Intellectual Capital Initiative   +11 more
core   +1 more source

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

Accounting 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

PPL, ORANG TUA, KESEJAHTERAAN GURU, INTERNAL LOCUS CONTROL TERHADAPMINAT PROFESI GURU

Economic Education Analysis Journal, 2019
Penelitian ini bertujuan untuk mengetahui pengaruh pengalaman PPL, dorongan orang tua, kesejahteraan guru, dan internal locus of control terhadap minat profesi guru akuntansi/ekonomi mahasiswa prodi pendidikan akuntansi angkatan 2014 Universitas Negeri ...
Sofyana Mardiah, Sandy Arief
doaj  

Pushing Elephants Uphill - Teaching Ethics. It Works! [PDF]

, 2007
Recent releases from the International Federation of Accountants (IFAC) highlight the importance of ethics education. Academic institutions employ varying methods of teaching ethics and place varying levels of emphasis on ethics teaching during a ...
O'Leary, Conor
core   +1 more source

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

Accounting 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