Results 71 to 80 of about 387,437 (360)
Internetization and Global Institutionalization of Economic Systems
Статистика України, 2017 The article is devoted to the vital problem of the extension of the concept of globalization to Internetization in the context of the global institutionalization of economic systems.
О. V. Zhurauliou, O. A. Simachev
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Audit Quality and Accounting Conservatism
Journal of Accounting, Finance and Auditing Studies, 2019 This objective of this study is to examine the impact of audit quality on accounting conservatism in Turkey. Using three different measures of accounting conservatism, we report that audit quality, in terms of brand name auditor and industry specialist auditor, is positively related to conservatism. Our results hold after controlling for operating cash
Mohammed, Nishtiman H. +2 more
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Eliminating the Audit Expectations Gap : Myth or Reality? [PDF]
The audit expectations gap is of serious concern to the UK accounting profession with the Department of Trade and Industry proposing a new framework for independent regulation of the accounting profession.
Ojo, Marianne
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PENGARUH KUALITAS AUDIT, KEPEMILIKAN MANAJERIAL DAN DEWAN KOMISARIS TERHADAP KONSERVATISME AKUNTANSI DI SEKTOR PERBANKAN YANG TERDAFTAR DI BEI 2010-2013 [PDF]
, 2015 The objectives of this research are to examine (1) the effect of quality audit, managerial ownership, and bord of commissioners on accounting conservatism, and (2) the effect of quality audit, managerial ownership, and bord of commissioners partially on ...
Muhammad Reva Fahrezi
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Audit Quality Indicators: Perceptions of Junior-level Auditors [PDF]
, 2016 Purpose In an effort to develop an audit quality (AQ) framework specific to the US audit market, the Public Company Accounting Oversight Board (PCAOB) recently issued a concept release proposing 28 audit quality indicators (AQIs) along three dimensions ...
Brown, Veena L. +2 more
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Advanced Science, EarlyView.The interplay between magnetic ordering and crystal electric field (CEF) excitations plays a pivotal role in defining the low‐energy electrodynamics of quantum materials. By probing the temperature‐dependent THz conductivity in a rare‐earth‐based metallic ferromagnet, we uncover a microscopic connection between localized and itinerant electrons ...
Payel Shee +11 more
wiley +1 more source
Naukovij Vìsnik Nacìonalʹnoï Akademìï Statistiki, Oblìku ta Auditu, 2019 Rapidly expanding information and communication technologies cause the need in continual software development and modernizations. The modern era of digital economy implies technology integration and emergence of hybrid products and software providing ...
О. YERSHOVA, V. ODNOVOLYK
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Buffalo City Comptroller [PDF]
, 2009 Under the Buffalo Charter and Code, the Comptroller is the head of the Department of Audit and Control. The Department of Audit and Control is broken down into three divisions: Division of Audit, Division of Accounting, and Division of Investment and ...
Sparks, Robert
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Advanced Science, EarlyView.Solution structures of a series of cyclic lipodepsipeptides from Pseudomonas reveal that these specialized metabolites adopt left‐handed alpha helical conformations of only two types, being either ‘stapled’ or ‘catch‐pole’ helix. The particular modular distribution of the biosynthetic gene clusters is found to determine the extent of their conserved ...
Benjámin Kovács +9 more
wiley +1 more source
CPAs\u27 Perceptions of the Impact of SAS 99 [PDF]
, 2005 In November 2002, the Auditing Standards Board (ASB) issued Statement on Auditing Standard 99, Consideration of Fraud in a Financial Statement Audit. Although SAS 99 was developed before the recent accounting scandals, its release came in their wake. The
Akers, Michael D., Marczewski, Donald C
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