Audit committee accounting expertise and financial reporting quality
Full text is available to authenticated members of The University of Auckland only.The audit committee constitutes a fundamental element of a board ' s monitoring and control system and has traditionally been charged with overseeing the integrity of the ...
Naiker, Vic
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This paper presents the University of Wollongong’s collaborative project to embed English literacy in key accounting subjects of the Master of Professional Accounting (MPA).
Abraham, Anne, Kaidonis, Mary A.
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Case study over the employee’s benefits and pension plan accounting [PDF]
The study indicates in its introduction IAS 19’s and IAS 26’s objectives continued by a detailed presentation of the employee’s benefits and pension plans.
Dan STIRBU +2 more
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Philosophical and Psychological Accounts of Expertise and Experts
There are many philosophical problems surrounding experts, given the power and status accorded to them in society. We think that what makes someone an expert is having expertise in some skill domain. But what does expertise consist in, and how closely related is expertise to the notion of an expert?
openaire +1 more source
PRINCIPLES- AND RULES-BASED ACCOUNTING DEBATE. IMPLICATIONS FOR AN EMERGENT COUNTRY [PDF]
By a qualitative analysis, this research observes whether a principles-based system or a mixed version of it with the rules-based system, applied in Romania - an emergent country - is appropriate taking into account the mentalities, the traditions, and ...
Deaconu Adela
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Cybersecurity Awareness as a Mediating Variable in the Relationship between ICS and AIS in Iraqi State Banks. [PDF]
Ahmed Al-Mohammedi Y +3 more
europepmc +1 more source
Geriatricians as Primary Care Providers in Payvider Programs: A Strategic Solution. [PDF]
Stefanacci RG, Patel A.
europepmc +1 more source
ENVIRONMENTAL AUDIT, A POSSIBLE SOURCE OF INFORMATION FOR FINANCIAL AUDITORS [PDF]
The purpose of this article is to present certain aspects regarding environmental auditand how it is perceived by the accounting profession, especially by financial auditors.
Ana Maria Joldos (Udrea) +2 more
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Challenges using AI systems in the professions: the need for Hierarchical Team-based Intelligent Systems (HTIS). [PDF]
Arnold V +3 more
europepmc +1 more source
A transparent universal credit system to incentivize peer review. [PDF]
Moles A +6 more
europepmc +1 more source

