Results 151 to 160 of about 75,514 (200)

Accountability in time: evolution and expertise in participatory institutions

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Complexity of financial reporting standards and accounting expertise

Journal of Accounting and Economics, 2019
Abstract This study tests whether firms seek to mitigate the adverse effects of Financial Reporting Complexity (FRC) by investing in accounting expertise. We develop a measure of FRC based on the complexity of accounting standards that govern annual disclosures.
Roman Chychyla, Andrew J Leone, MIGUEL Minutti-Meza   +2 more
exaly   +3 more sources

Expertise-based lobbying and accounting regulation

Journal of Management & Governance, 2012
It has long been recognised that accounting regulation is not a mere technical exercise but one that takes place in a political context and lobbying has been examined in numerous empirical studies. Most of these studies address lobbying of the accounting standard setter. However, standard setting is embedded in a political and institutional context. In
Koenigsgruber, R.
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Audit committee accounting expertise and forward-looking disclosures

Management Research Review, 2018
Purpose The purpose of this study is to examine how the accounting expertise of audit committee members is associated with the disclosure of forward-looking information.
Cristina Abad, FRANCISCO Bravo
exaly   +2 more sources

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(No?) Accounting for expertise

Science and Public Policy, 2003
Attempts to alter the range of expertise represented on some US advisory committees have raised questions of accountability in the selection and deployment of expert advice. Governments seem sometimes to adopt the relativist position that all expertise is biased, and that political considerations may therefore determine the official selection of ...
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Forensic accounting expertise

2023
The textbook contains information on the main topics of the discipline "Forensic accounting expertise". The textbook discusses the theoretical and practical aspects of the production of forensic accounting expertise as an independent kind, included in the class of forensic economic expertise.
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Intangible assets as an object of accounting expertise

International Accounting, 2023
Subject. This article examines the theoretical and methodological problems of conducting accounting expertise of illegal actions in relation to intangible assets. Objectives. The article aims to analyze the framework of categories and concepts associated with intellectual property, investigate current methods and practices of committing illegal actions
Sergei A. ZVYAGIN, Yurii I. TRESHCHEVSKII, Inna E. STRYGINA   +2 more
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ERPs and accountants' expertise: the construction of relevance

Journal of Enterprise Information Management, 2006
PurposeThis articulation sets out to focus on the mechanisms and dynamics of “expertise constitution” where it is understood as an “accomplishment” or an “achievement”. This understanding appears to be an important step in studying the interrelation of accountants and ICTs, while avoiding the traditional de‐skilling or empowering accounts of ...
openaire   +3 more sources