Results 61 to 70 of about 563 (222)

Implications of International Financial Reporting Standards of Performance Indicators within a Company [PDF]

Annals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics, 2010
Romania started a process to reform the accounting system, having the assistance benefit of EU countries (France, Belgian, and UK). Initial path chosen by Romania to harmonize accounting system was marked by the Accounting Law 82/1991 and subsequent ...
Lucean MIHALCEA, Neculina CHEBAC, Cristina Mihaela ONICA, Lucian DOMNITEANU   +3 more
doaj  

Engagement Quality Reviews: An Evolving and Interactive Process Revues de la qualité des missions : un processus en évolution et interactif

Accounting Perspectives, EarlyView.
ABSTRACT This study investigates how evolving regulatory and professional standards have shaped engagement quality review (EQR) partners' assessments of the review process, compared with an earlier study of review partners' assessments of the EQR process, and how these views differ from those of engagement partners.
Michael Favere‐Marchesi
wiley   +1 more source

Knowledge Sharing in Organizations: A Review of the Recent Literature Partage des connaissances au sein des organisations : examen de la littérature récente

Accounting Perspectives, EarlyView.
ABSTRACT The exchange and sharing of knowledge within organizations is a critical element of organizations' success. In this research, our objective is to synthesize and critically assess the knowledge‐sharing research published between 2006 and 2023. We address this objective in three ways.
Nicholle Kovach, Leslie Berger
wiley   +1 more source

Seeing Clearly or Bracing for Impact? The Tug‐of‐War Between Neutrality and Conservatism in Financial Reporting Voir clair ou se préparer à l'impact? Le bras de fer entre neutralité et conservatisme en matière d'information financière

Accounting Perspectives, EarlyView.
ABSTRACT A long‐standing debate exists between neutrality and conservatism in financial reporting. This debate has gained momentum following the 2010 FASB decision to remove the term conservatism from its Conceptual Framework. While neutrality is now promoted as a cornerstone of faithful representation, conservatism remains embedded in numerous ...
Rahat Jafri, Anup Srivastava, Hussein Warsame   +2 more
wiley   +1 more source

THE CREDIBILITY CRISIS OF AUDITING PROFFESION: AN EMPIRICAL STUDY IN ROMANIA [PDF]

Annals of the University of Oradea: Economic Science, 2010
For decades the accountancy profession has responded to the credibility crisis by coining, reciting and hiding behind the phrase audit expectation gap a phrase which denotes the differences between the publics and Auditors perceptions of the role of an ...
Blidisel Rodica, Popa Adina, Moraru Maria, Stirbu Dan   +3 more
doaj  

Indigenizing the Ledger: An Indigenous Pathway to Accounting « Autochtoniser » le grand livre : une voie autochtone vers la profession comptable

Accounting Perspectives, EarlyView.
ABSTRACT Indigenous accountants are underrepresented in Canadian accounting practice and education despite ongoing educational and employment recruitment strategies. This article explores reasons why current Indigenous employment strategies seem not to be working by examining cultural chasms between Indigenous and Eurocentric worldviews.
Justin (Jah'kota) Holness, Toby Willis‐Camp, Jacqueline Gagnon   +2 more
wiley   +1 more source

Engaging With Practitioners: The Case of the Accounting for Impact Diversity Event Mobiliser les personnes praticiennes : le cas de l'événement sur la diversité organisé par le réseau Accounting for Impact

Accounting Perspectives, EarlyView.
ABSTRACT How can we bring together accounting academics and practitioners to engage in meaningful conversations about diversity, equity, inclusion, and Indigeneity (DEII)? This paper offers a reflection on DEII drawn from a diversity event held in Canada in 2024 by the academic initiative Accounting for Impact.
Charles H. Cho, Erica Pimentel, Julie Bernard, Alessandro Ghio, Leanne Keddie, Joel Bothello   +5 more
wiley   +1 more source

The Role of the Accounting Profession in Sustainable Business Development: Financial, Social and Environmental Dimensions

CECCAR Business Review
Sustainability has become an essential pillar of competitiveness in the modern business world. Integrating sustainability principles not only meets ethical and regulatory requirements but also brings significant economic benefits. Sustainable development
Codruța Daniela PAVEL, Aura Emanuela DOMIL, Alin Emanuel ARTENE   +2 more
doaj   +1 more source

Beyond Representation: From Pseudo‐Diversity to Authentic Inclusion in the Accounting Profession Au‐delà de la représentation : de la pseudo‐diversité à une inclusion authentique au sein de la profession comptable

Accounting Perspectives, EarlyView.
ABSTRACT Canada's rapidly evolving demographic landscape presents Canadian accounting firms and practitioners with both an imperative and an opportunity to employ diverse accounting professionals—yet despite widespread adoption of diversity, equity, and inclusion (DEI) initiatives, a persistent gap exists between stated commitments and realized ...
Narjis F. Karani, Charles H. Cho
wiley   +1 more source

A Commentary on Accounting Education in Transition: Reflections on What 800+ Students Taught Us About ChatGPT Commentaire sur l'enseignement de la comptabilité en pleine mutation : réflexions sur ce que plus de 800 étudiants nous ont appris au sujet de ChatGPT

Accounting Perspectives, EarlyView.
ABSTRACT This commentary contributes to ongoing discussions in accounting education by examining how undergraduate students perceive and engage with ChatGPT as generative artificial intelligence (AI) becomes more prevalent in learning contexts. Based on survey data and open‐ended reflections from 846 accounting students at a Canadian university, the ...
Sonia Dhaliwal, Anna Czegledi, Ken Dafoe
wiley   +1 more source