Results 61 to 70 of about 41,607 (273)

Auditor Task Prioritization Hiérarchisation des tâches d’audit

Contemporary Accounting Research, EarlyView.
ABSTRACT We study how auditors prioritize tasks and how variations in task order influence auditors' performance. Drawing on conservation of resources theory, we develop and test our hypotheses through three experiments involving over 350 professional auditors. The first two experiments assess the impact of task order on performance.
Bart Dierynck, Christian P. H. Peters
wiley   +1 more source

Perception of Diploma in Accountancy students on ethics education

SHS Web of Conferences, 2017
The aim of this study is to determine the perception of Diploma in Accountancy (DIA) students on whether ethics should be integrated into the DIA curriculum. This study also investigates the reasons for their opinion.
Zainal Abidin Nor Sharizad, Fatima A.H.
doaj   +1 more source

Managing Knowledge Standards at the Periphery of Professional Knowledge Development: The Case of the Philippine Accountancy Profession and International Accounting Standards Harmonisation

Cambio, 2019
This article is a case study of how a peripheral professional group, the Philippine accountancy profession, managed its knowledge standards to strengthen its occupational authority despite lack of control on standards development.
Erwin Rafael
doaj   +1 more source

Exporting professional models: the expansion of the multinational audit firm and the transformation of the French accountancy profession since 1970 [PDF]

this paper analyses the transformations induced since 1970 in the French accountancy profession by the globalisation of France's economy.professions; audit; globalization; France sociological ...
RAMIREZ, Carlos
core  

Is corporate China ready for the green economy? [PDF]

, 2013
This report summarises the ACCA and WWF roundtable held in Beijing on 29 June 2012, one of a series of events addressing sustainability issues relevant to the business community in Asia.Publisher ...
Association of Chartered Certified Accountants
core  

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

Does the All‐Star Award Affect Chinese Analysts' Performance? Evidence From a Regression Discontinuity Design and the Field Le prix All‐Star influence‐t‐il le rendement des analystes chinois ? Données probantes issues d'une régression sur discontinuité et du terrain

Contemporary Accounting Research, EarlyView.
ABSTRACT This paper examines the effect of the All‐Star award on the performance of Chinese financial analysts. Leveraging unique voting data from 2007 to 2016 and a regression discontinuity design (RDD), we find that the All‐Star award significantly enhances recipients' fundamental analysis. Awarded analysts issue more accurate earnings forecasts, and
Congcong Li, Shaokun Li, Hai Lu
wiley   +1 more source

TABLOUL EXPLICATIV DE VARIAŢIE, BALANŢA MUTAŢIILOR Şl TABLOUL PLURIANUAL AL FLUXURILOR DE TREZORERIE

EIRP Proceedings, 2008
A conceptual accounting environment represents a theoretical element planning though acoherently accountancy development. This has an instrument though which accounting profession wanted toprotect it self against public power tentative pooling ...
Neculina Chebac, Mihaela Cristina Onica Ibinceanu   +1 more
doaj  

Romania’s Circular Economy Strategy, Challenges for the Accountancy Profession

CECCAR Business Review
Climate change, the need to adopt a sustainable lifestyle, social responsibility are no longer matters that can be ignored by a company. Each of us must contribute to the transition to a circular economy. In order to reconsider production and consumption
Elena STĂNCIULESCU, Mihai VUȚĂ, Maria Teodora VUȚĂ   +2 more
doaj   +1 more source

Thuthuka students' perceptions of factors influencing success

Journal of Economic and Financial Sciences, 2014
South Africa has a shortage of black (African and coloured) chartered accountants. The Thuthuka Project, initiated by the South African Institute for Chartered Accountants (SAICA), aims to increase the number of black accounting students.
Eloise De Jager
doaj   +1 more source