Results 171 to 180 of about 594,597 (208)
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The Development Of Expertise In Management Accounting

1995
Longman (1991, p. 355) defines expertise as “know-how, and a skill in a particular field” and an expert as someone “with a special skill or knowledge which comes from experience or training”. Smith (1986, p. 73) is of the opinion that “people become expert when they are doing something that makes sense to them”.
openaire   +1 more source

Interpreting expertise: Finnish journalists’ accounts on journalistic judgement of expertise on healthy eating

Journalism, 2017
Previous research on journalism and expertise has tended to point out the shortcomings and biases in how journalists consider expertise and use expert sources. Such analyses, however, rely on a substantialist preconception of expertise and treat the issue of expertise and journalism as a normative issue.
openaire   +1 more source

CFO Accounting Expertise and SEC Comment Letter Process

Journal of Accounting, Auditing & Finance
In this study, we explore the expanded role of chief financial officers (CFOs) in facilitating corporate disclosure by examining how their accounting expertise influences the resolution process of Securities and Exchange Commission (SEC) comment letters issued on 10-K reports.
Soo Young Kwon   +2 more
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EXTENT OF JUDICIAL ACCOUNTING EXPERTISE WITHIN THE PRODUCTION OF ACCOUNTING INFORMATION [PDF]

open access: possibleSTUDIA UNIVERSITATIS PETRU MAIOR SERIES OECONOMICA, 2013
Within the economic and social relationships in a permanent dynamics, information plays an essential role. The current configuration of society, masked through chronic imbalances in the relationships between society and citizens, needs a decisional system mostly based on the logic of production and use of information.
openaire  

Automated Expertise Retrieval

ACM Computing Surveys, 2020
Rodrigo Gonçalves
exaly  

Accounting expertise in litigation and dispute resolution

2012
This paper looks at the role of experts from both a United Kingdom and North America perspective. The paper starts by pointing out the important role of expert evidence in assisting the tier of fact. The distinction between accountants as fact witnesses and as expert witnesses is identified.
openaire   +1 more source

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