Results 91 to 100 of about 594,597 (208)

Communication Failure in the Process of Accounting Expertise: A Study in the Region of the High Valley of Itajaí– SC

open access: yesRevista Sociedade, Contabilidade e Gestão, 2013
The number of processes that demand accounting expertise is growing. In the expertise process occur several steps of communication among judges, lawyers, related parts and expert accountant.
Vanderlei dos Santos   +3 more
doaj  

International Financial Reporting Standards and banking regulation: A comeback of the state? [PDF]

open access: yes
The European Union began using accounting rules defined by an independent private sector regime as compulsory norms in 2005. Is the incorporation of these International Financial Reporting Standards (IFRS) into European law a viable solution to combine ...
Grasl, Maximilian
core  

The Oligopolistic Gatekeeper: The U.S. Accounting Profession [PDF]

open access: yes, 2006
The accounting and financial scandals the last few years not only produced the Sarbanes-Oxley Act, but have prompted a good deal of debate what forces led to so many dramatic reporting failures.
Cox, James D.
core   +1 more source

Toward improved calibration of hydrologic models: Combining the strengths of manual and automatic methods [PDF]

open access: yes, 2000
Automatic methods for model calibration seek to take advantage of the speed and power of digital computers, while being objective and relatively easy to implement.
Boyle, DP, Gupta, HV, Sorooshian, S
core   +1 more source

International Financial Reporting Standards and banking regulation: A comeback of the state? [PDF]

open access: yes, 2011
The European Union began using accounting rules defined by an independent private sector regime as compulsory norms in 2005. Is the incorporation of these International Financial Reporting Standards (IFRS) into European law a viable solution to combine ...
Grasl, Maximilian
core  

The Social Construction of Sarbanes-Oxley [PDF]

open access: yes, 2007
The closer one looks at SOX and its origins in the financial scandals of the early 2000s, the blurrier the picture, which lets commentators see what they want to see and draw inferences accordingly. That is why social construction is so crucial.
Langevoort, Donald C.
core   +2 more sources

Reflections on the supervision of postgraduate research in Accounting Departments [PDF]

open access: yes, 2008
The need to enhance the research profile of accounting departments and schools of accounting at South African universities and to increase the number of students engaging in postgraduate studies mirrors the challenges faced by universities in Australia ...
Stack, E
core   +1 more source

ON THE SAFETY OF ANTIBACTERIAL DRUGS USED IN PEDIATRICS

open access: yesБезопасность и риск фармакотерапии, 2018
The safety of application of different groups of antibacterial drugs in pediatrics among children is discussed in this article. The analysis was made of spontaneous reports in the national database for 2012, containing information about serious adverse ...
A. R. Titova   +6 more
doaj  

PENGUNGKAPAN SYARIAH PADA BANK SYARIAH DI INDONESIA [PDF]

open access: yes, 2015
This study aims to examine the disclosure of sharia Islamic banks in Indonesia. With the independent variable is the size of the supervisory board of sharia, cross membership of the sharia supervisory board, sharia supervisory board member with ...
ADITYAWARMAN , Adityawarman   +1 more
core   +1 more source

The Effect of Auditor Skills, Forensic Auditing, and Auditor Professionalism on Fraud Detection

open access: yesIndonesian Interdisciplinary Journal of Sharia Economics
This study aims to examine whether the influence of Auditor Expertise, Forensic Audit, and Auditor Professionalism on Fraud Detection at the Public Accounting Firm.
Muhammad Rafid Muzhaffar   +1 more
doaj   +1 more source

Home - About - Disclaimer - Privacy