THE ROLE OF JUDICIAL ACCOUNTING EXPERTISE ON ACCOUNTING INFORMATION
, 2021 Abstract: Accounting expertise is a liberal profession conducted by an expert in the field, who, using appropriate techniques and working methods, provides an opinion on the real state of a particular cause, problem or dispute. Expertise is generally „a means of proving, ascertaining, confirming, evaluating, clarifying or proving, on the basis of ...
VASILE, Emilia, CROITORU, Ion
openaire +3 more sources
Accounting conservatism and banking expertise on board of directors [PDF]
Review of Quantitative Finance and Accounting, 2017 Previous studies show mixed evidence of the role of banking expertise on the board of directors on accounting conservatism. In this paper, we add to this growing literature by providing an innovative way to measure banking expertise based on life-time working history in banks of all individual directors on the board.
Tri Tri Nguyen +3 more
core +4 more sources
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
doaj +3 more sources
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
doaj +2 more sources
ELABORATION OF A JUDICIAL ACCOUNTING EXPERTISE REPORT. AN EXAMPLE [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2013 The accounting expert profession should be a noble one. It should be respected by third parties as well as the accounting professional in question.
DEACONU SORIN-CONSTANTIN
doaj +2 more sources
The Effect of the Accounting Expertise of Chief Financial Officers on Corporate Credit Ratings [PDF]
, 2021 Corporate credit ratings (CRs) are closely related to companies’ cost of debt financing. Recent research has drawn wide attention to how nonfinancial as well as financial factors may affect ratings.
Chen, Ming-Chin;Chang, Chia-Wen
core +1 more source
The Effect of Chief Financial Officers’ Accounting Expertise on Corporate Tax Avoidance: The Role of Compensation Design [PDF]
, 2021 Accounting expertise is closely related to corporate tax planning, and hence, corporate chief financial officers (CFOs) with accounting expertise may have advantages in exploiting tax planning opportunities.
Chen, Ming-Chin;Chang, Chia-Wen;Lee, Mei-Chueh
core +1 more source
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
doaj +1 more source
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
doaj +1 more source
Selective Disclosure, Expertise Acquisition, and Price Informativeness*
, 2022 We examine how a firm's disclosure-audience policy affects investors' expertise acquisition and price informativeness in the market. We distinguish the investors' information advantage due to superior access from that due to superior ability to process ...
Melumad, Nahum D. +8 more
core +1 more source