Results 71 to 80 of about 41,607 (273)
Who is she and who are we? A critical essay on reflexivity in research into the rarity of women executives in accountancy [PDF]
This paper proposes a critical stance on research into the rarity of women at the highest levels of accountancy. The authors aim to unravel the discourses produced on this topic in the accounting literature and question their own experience and ...
Dambrin, Claire, Lambert, Caroline
core
Was the Accounting Profession Really That Bad? [PDF]
, 2007 To gain insight into the extent of malpractice in the State of California prior to the Passage of Sarbanes-Oxley, we examined the nature and magnitude of complains filed with the California Board of Accountancy (CBA) against both licensed and unlicensed ...
Black, T. +2 more
core +1 more source
Contemporary Accounting Research, EarlyView.ABSTRACT The digital evolution in auditing has triggered a rapid shift in auditors' required skill sets, with audit firms heavily investing in and extolling advanced data analytics and artificial intelligence (AI) capabilities. However, this strong emphasis on newly required digital skills can lead many experienced auditors, who perceive these ...
Mark E. Peecher +3 more
wiley +1 more source
Contemporary Accounting Research, EarlyView.ABSTRACT This paper draws on the social control and sensemaking literatures to study how a Big 4 audit firm in the Netherlands sought to contest the national oversight body's inspection findings on one of its audit engagements. Our case study leads us to develop the concept of professional ambiguity to capture the multiple, coexisting meanings and ...
Wendy Groot, Dominic Detzen, Anna Gold
wiley +1 more source
Saint Matthew and Saint: Luke Patrons of Public Accountants in the Latin American and Caribbean Catholic Church [PDF]
Pharos Journal of TheologyThe first Saints venerated in the Church were Jesus' apostles and some martyrs. Later, confessors, virgins, and other Christians who demonstrated love and fidelity to Jesus Christ and his Church and lived with heroic virtue were included as Saints.
Orlando Carmelo Castellanos Polo +3 more
doaj +1 more source
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 +3 more
doaj
The Libyan Accounting Profession
, 2014 The aim of this paper is to trace the historical development of the accounting profession in Libya, in order to identify challenges facing the profession as the country moves from a closed to emerging economy. The study is based on a literature review and archival research.
openaire +1 more source
Your EQ Skills: Got What it Takes? [PDF]
, 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
Examining the financial and commercial literacy of Australian Indigenous small business owners
Accounting &Finance, Volume 65, Issue 1, Page 667-690, March 2025.Abstract Financial and commercial literacy are essential skills for small business owners to navigate an increasingly complex financial landscape. This study examines the financial and commercial literacy of 592 Indigenous and non‐Indigenous small business owners.
Mark Brimble +5 more
wiley +1 more source
Decision usefulness of SME financial statements in Sri Lanka
Accounting &Finance, Volume 65, Issue 1, Page 1059-1088, March 2025.Abstract This paper examines the users of Sri Lankan small and medium‐sized entities' (SMEs) financial statements, and their information needs. Semi‐structured interviews found the main recipients of SME financial information are banks, the Inland Revenue Department and other government institutions.
Nisansala Wijekoon +2 more
wiley +1 more source