Results 51 to 60 of about 41,781 (260)

Audit exemption and the demand for voluntary audit: A comparative study of the UK and Denmark [PDF]

, 2010
This is the accepted version of the following article: Collis, J. (2010), Audit Exemption and the Demand for Voluntary Audit: A Comparative Study of the UK and Denmark.
Collis, J
core   +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*

Accounting 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, Ellena Damini, Pavlo Kalyta   +2 more
wiley   +1 more source

MUHASEBE DERSİNDE ÖĞRETİLEN KONULARIN/YÖNTEMLERİN UYGULAMADA TERCİH EDİLME DÜZEYİ: SİVAS İLİNDE BİR ARAŞTIRMA

Sosyal Ekonomik Araştırmalar Dergisi, 2013
Bilginin değeri; doğru, hızlı, zamanında ve uygulanabilir düzeyde üretilmesi ile artacaktır. Herhangi bir meslekle ilgili olarak sunulan teorik bilginin yeterliliği yanında, öğretilen konuların da uygulamada tercih edilme düzeyi önemlidir.
Mehmet DEMİR
doaj   +4 more sources

Accounting for the Global Economy: Is National Regulation Doomed to Disappear?

Jurnal Ilmiah Wahana Akuntansi, 2017
Many observers consider accountancy to be the most international of the professions, but differences between countries as to how they regulate accountancy have resulted in barriers which prevent the profession from meeting the changing needs of an ...
Bonifasius Hamonangan Tambunan, Budi Anshari Nasution, Halomoan Sihombing, Iskandar Muda   +3 more
doaj  

A Commentary on Post‐Pandemic Challenges and Opportunities for the Accounting Profession: Insights from a Systematic Literature Review*

Accounting Perspectives, Volume 24, Issue 1, Page 157-188, March 2025.
ABSTRACT This empirically grounded commentary explores the impacts of the COVID‐19 pandemic on the strategic direction of Canada's accounting profession and highlights opportunities and challenges that lie ahead in the post‐pandemic era. We undertake a systematic literature review using deductive and inductive approaches within both the academic ...
Merridee Bujaki, Irfan Butt, Camillo Lento, Patricia Meredith, Sara Wick   +4 more
wiley   +1 more source

Business partner vs. bean counter. Do the personality traits of accounting students meet contemporary business requirements? [PDF]

Zeszyty Teoretyczne Rachunkowości, 2019
The accountant’s role is subject to the scientific discourse as a fundamental paradigm change takes place, moving away from the traditional “bean counter” image towards a “business partner” of the management (Pickering, Byrnes, 2016; Richardson et al ...
Jan-Hendrik Meier, Walid Esmatyar, Claudia Sarpong   +2 more
doaj   +1 more source

Evidence About Discipline Committees and Professional Misconduct of Auditors*,‡

Accounting Perspectives, EarlyView.
ABSTRACT Self‐regulating professions establish professional discipline processes to determine whether members' behavior falls short of expectations outlined in their respective codes of conduct and to determine appropriate sanctions when necessary. From an auditing perspective, audit quality is of primary interest to audit researchers, yet few prior ...
Devan Mescall, Regan N. Schmidt, Michael J. Wynes   +2 more
wiley   +1 more source

Analisis Kepatuhan Akuntan Manajemen dalam Menerapkan Standar Akuntansi Pajak Penghasilan (PSAK No. 46) [PDF]

, 2005
Management accountant is profession of accountancy in the company. That is why he or she tied up to profession ethics and must obedient in apply the relevant accounting standard, including the statement of income tax accounting standard (Pernyataan ...
Anshori, M. (Muslich), Hariyanto, P. (Program)   +1 more
core  

Artificial Intelligence and Auditing: A Bibliometric Study Intelligence artificielle et audit : étude bibliométrique

Accounting Perspectives, EarlyView.
ABSTRACT Artificial intelligence (AI) tools are used to assist auditors in analyzing large amounts of data, automating audit tasks, and identifying risks and opportunities. AI can help improve the efficiency and accuracy of the auditing process as well as create value for both audit firms and their clients.
Nicolas Epelbaum, Patricia Jackson Farrell   +1 more
wiley   +1 more source

Istanbul Chamber of Certified Public Accountants (ISMMMO) The Key Element of Accounting Profession

Türk Kütüphaneciliği, 2013
The purpose of this article is to indicate the identity struggle of a profession, the endeavors in the journey from Association to Chamber, the steps taken within this context, the achievements in a short period of time, the organizational development of
İlkim Mengülerek
doaj