Results 251 to 260 of about 1,397,037 (301)

Accountability in time: evolution and expertise in participatory institutions

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Expertise-based lobbying and accounting regulation

Journal of Management and 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
Roland Königsgruber
exaly   +3 more sources

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, Miguel Minutti-Meza, Andrew Leone   +2 more
exaly   +3 more sources

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Intangible assets as an object of accounting expertise

International Accounting, 2023
Subject. This article examines the theoretical and methodological problems of conducting accounting expertise of illegal actions in relation to intangible assets. Objectives. The article aims to analyze the framework of categories and concepts associated with intellectual property, investigate current methods and practices of committing illegal actions
Sergei A. ZVYAGIN, Yurii I. TRESHCHEVSKII, Inna E. STRYGINA   +2 more
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A Thomistic Account of Virtue as Expertise

Studies in Christian Ethics, 2023
A healthy Thomism is one engaged with the discoveries and challenges of other traditions and disciplines. In this article I argue for one way of integrating Thomistic ethics and recent work in psychology. I assert that Thomists should think of virtue as a kind of expertise, something that psychologists have studied for decades. First, I provide context
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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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