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
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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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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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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
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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
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Impacts of Audit Committee characteristics on Firms Risk [PDF]
مجله دانش حسابداری, 2018 Audit committee is one of the corporate governance mechanisms, and there is little evidence in its role and characteristics in risk monitoring and governance in companies.
Alireza Kian (Ph.D), Mohsen Faghih
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Medication Errors Associated with the Use of Penicillins [PDF]
Клиническая микробиология и антимикробная химиотерапия, 2016 Objective. To determine the prevalence of medication errors associated with the use of penicillin-group antibiotics through analysis of national spontaneous reporting database. Materials and Methods. The study involved examination of 1123 spontaneous
Kuzmina A.V. +3 more
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RESEARCH OF CLASSIFICATION FEATURES OF THE FINANCIAL CONTROL
Статистика и экономика, 2016 One of the major problems is an improvement of classification features in the financial control theory. There is not a consensus concerning the form classification and the methods of financial control.
Knarik K. Arabyan
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How the Source of Audit Committee Accounting Expertise Influences Financial Reporting Timeliness [PDF]
, 2015 This practitioner summary article summarizes "The Association between Characteristics of Audit Committee Accounting Experts, Audit Committee Chairs, and Financial Reporting Timeliness,'' which investigates the association between audit committee ...
Abernathy, John L. +8 more
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Case Studies Regarding Accounting Expertise in Commercial Conflicts
CECCAR Business Review, 2020 The present article aims to identify the situations where it is necessary to carry out an accounting expertise in commercial conflicts when this is required or admitted for the resolution of these disputes, understanding the manner of formulating the ...
Sergiu-Bogdan CONSTANTIN
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