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
doaj +3 more sources
Fusion of expertise among accounting faculty: towards an expertise model for academia in accounting
Critical Perspectives on Accounting, 2010 This paper aims to portray an accounting faculty expert. It is argued that neither the academic nor the professional orientation alone appears adequate in developing accounting faculty expertise. The accounting faculty expert is supposed to develop into a so-called ‘flexpert’ (Van der Heijden, 2003) who is able to deploy practical accounting exposure ...
Njoku, J.C. +2 more
openaire +4 more sources
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
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 +1 more source
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
doaj +1 more source
Expert Verification of Accounting Information on Financial Instruments for Solving Economic Crimes [PDF]
Облік і фінанси, 2021 Accounting data on transactions with financial instruments is an important source of information when conducting economic examinations to uncover economic crimes, the share of which is steadily growing every year.
Olha Lukova
doaj +1 more source
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
doaj +1 more source
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