Results 91 to 100 of about 75,514 (200)

Audit committee accounting expertise and financial reporting quality

open access: yes, 2008
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
core  

Towards improving learning outcomes for international students : the Master of Professional Accounting embedded literacy project

open access: yes, 2006
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.
core  

Case study over the employee’s benefits and pension plan accounting [PDF]

open access: yes
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
core  

Philosophical and Psychological Accounts of Expertise and Experts

open access: yesHumana.Mente: Journal of Philosophical Studies, 2015
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]

open access: yes
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
core  

ENVIRONMENTAL AUDIT, A POSSIBLE SOURCE OF INFORMATION FOR FINANCIAL AUDITORS [PDF]

open access: yes
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
core  

A transparent universal credit system to incentivize peer review. [PDF]

open access: yesProc Natl Acad Sci U S A
Moles A   +6 more
europepmc   +1 more source

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