Banking Reform, Risk-Taking, and Accounting Quality: Evidence from Post-Soviet Transition States [PDF]
, 2022 The drastic banking reform within Central and Eastern Europe following the collapse of the Soviet Union provides an ideal quasi-experimental design to examine the causal effects of institutional development on accounting quality (AQ).
Fang, Yiwei +3 more
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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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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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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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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
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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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The Effects of Chief Financial Officers’Accounting Expertise on Corporate Credit Ratings
, 2021 The accounting expertise of chief financial officer (CFO) is closely related to some important factors, financial reporting quality, auditor selection, accounting policy selection, and the transparency of financial reporting, affecting corporate credit ...
Chang, Chia-Wen;Chen, Ming-Chin
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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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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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