Results 211 to 220 of about 67,406 (259)

Surgery for adrenal gland disease. Experience of a tertiary center. [PDF]

Surg Open Sci
Cicioni G, Iannone I, Crocetti D, Tarallo M, Sapienza P, Cavallaro G, De Toma G, Petramala L, Letizia C, Bellini MI.   +9 more
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Complexity of financial reporting standards and accounting expertise

Journal of Accounting and Economics, 2019
Abstract This study tests whether firms seek to mitigate the adverse effects of Financial Reporting Complexity (FRC) by investing in accounting expertise. We develop a measure of FRC based on the complexity of accounting standards that govern annual disclosures.
Roman Chychyla, Andrew J. Leone, Miguel Minutti-Meza   +2 more
openaire   +3 more sources

Audit committee accounting expertise and forward-looking disclosures

Management Research Review, 2018
Purpose The purpose of this study is to examine how the accounting expertise of audit committee members is associated with the disclosure of forward-looking information. Design/methodology/approach Manual content analysis is used to analyze forward-looking information disclosed in annual reports as well as gather data about the accounting expertise ...
Cristina Abad, Francisco Bravo
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Forensic accounting expertise

2023
The textbook contains information on the main topics of the discipline "Forensic accounting expertise". The textbook discusses the theoretical and practical aspects of the production of forensic accounting expertise as an independent kind, included in the class of forensic economic expertise.
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(No?) Accounting for expertise

Science and Public Policy, 2003
Attempts to alter the range of expertise represented on some US advisory committees have raised questions of accountability in the selection and deployment of expert advice. Governments seem sometimes to adopt the relativist position that all expertise is biased, and that political considerations may therefore determine the official selection of ...
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Expertise-based lobbying and accounting regulation

Journal of Management & Governance, 2012
It has long been recognised that accounting regulation is not a mere technical exercise but one that takes place in a political context and lobbying has been examined in numerous empirical studies. Most of these studies address lobbying of the accounting standard setter. However, standard setting is embedded in a political and institutional context. In
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Expertise Management By Public Accounting Firms

SSRN Electronic Journal, 2001
This paper constructs a model of professional expertise as an attribute of an accounting firm rather than just an attribute of individual experts. This model leads to the identification of three strategies applicable to accounting firms. A Knowledge firm develops and sells proprietary knowledge to a selective clientele, whereas a Full Service firm ...
Michael Gibbins, Karim Jamal
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Accounting expertise in court proceedings

Revista Caribeña de Ciencias Sociales
There is an area of knowledge, in accounting, called forensic accounting, which studies and analyzes accounting issues in judicial, extrajudicial and arbitration proceedings. The purpose of the expertise is to assist in the resolution of conflicts generated between individuals and legal entities.
Debora Lemes Pinheiro, Jair Kulitch
openaire   +1 more source