Off-Label Drug Use in Pediatric Practice: Unsolved Problems
Педиатрическая фармакология, 2015 The widespread «off-label» drug use and the prescribing of unlicensed medicines in pediatric practice is a major health problem. The authors discuss actual regulatory and legal issues of «off-label» drug use in children in the US, Europe and Russia.
A. R. Titova +3 more
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Board of Director Characteristics, Institutional Ownership, and Accounting Conservatism
The Indonesian Journal of Accounting Research, 2021 One of the determinants of conservatism is Board of Directors (BoD) characteristics. Several studies have examined the relationship between board characteristics and accounting conservatism.
Ni Wayan Rustiarini +2 more
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Challenges and Limits of the Criminal Judicial Accounting Expertise. Analysis of the Expertise Effects upon the Criminal Cases [PDF]
Annals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics, 2018 The objective of this paper was to study and analyze the expertise effects in the criminal cases. To that end, we quantified information on the concept, subject and importance of the accounting expertise, tried to map out the distinction between the ...
Riana Iren RADU +2 more
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Implementation of judicial accounting expertise in the digital context [PDF]
Revista de Studii Financiare, 2021 Romania is currently in an explosive expansion of digitalization created unexpectedly by the COVID-19 pandemic and imposes the need to implement a standardized system in the field of forensic accounting expertise.
Andreea-Cristina Savu +1 more
doaj
Audit Committee Competence and Earnings Management in Europe
Revista de Contabilidad: Spanish Accounting Review, 2022 This study analyses the association between the competence of audit committee members and earnings management in a sample of 142 non-financial firms from France, Germany, Italy, Spain, and the United Kingdom over the 2006–2013 period. We measure members’
César Zarza Herranz +2 more
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The Effects of Expertise in Finance and Accounting on Job Quality of Staff of Finance and Accounting in Mahasarakham University [PDF]
Journal of Humanities and Social Sciences Mahasarakham University, 2021 The purpose of this study was to examine effects of the effects of expertise in finance and accounting on job quality of staff of Finance and Accounting in Mahasarakham University.
Tukta Bureerum
doaj
Audit services and financial reporting quality: The role of accounting expertise auditors
Cogent Business & Management, 2023 The effectiveness of the company’s financial reporting system depends on the audit’s quality. In this context, the current study examines the role of accounting and financial expertise (AFE) auditors for financial reporting quality (FRQ).
Shujah-Ur- Rahman +5 more
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PENGARUH KEAHLIAN AKUNTANSI DAN KEUANGAN KOMITE AUDIT DAN DEWAN KOMISARIS TERHADAP MANAJEMEN LABA
Jurnal Akuntansi dan Keuangan Indonesia, 2017 This study examines whether the proportion of members of the audit committee and board of commissioner with accounting and/or financial expertise reduces earnings management.
Anda Dwiharyadi
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Audit Committee Accounting Expertise, Analyst Following, and Market Liquidity [PDF]
, 2016 We study the relation between audit committee accounting expertise, analyst following, and market liquidity. Our main results indicate that analyst following increases subsequent to the appointment of an accounting expert to the audit committee.
Farber, David B. +2 more
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Peculiarities of Ordering and Conducting Forensic Accounting Expertise
Учёт. Анализ. Аудит, 2018 The subject of the research is the process of ordering and conducting forensic accounting expertise taking into account the necessity of scientific basis for classification of forensic accounting expertise types.
A. N. Kizilov, O. V. Ovcharenko
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