Results 171 to 180 of about 594,597 (208)
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The Development Of Expertise In Management Accounting
1995Longman (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”.
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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.
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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.
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CFO Accounting Expertise and SEC Comment Letter Process
Journal of Accounting, Auditing & FinanceIn 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]
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.
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Accounting expertise in litigation and dispute resolution
2012This 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.
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