Results 31 to 40 of about 75,514 (200)

Towards a Balanced Account of Expertise [PDF]

open access: yesSocial Epistemology, 2018
The interdisciplinary debate about the nature of expertise often conflates having expertise with either the individual possession of competences or a certain role ascription.
openaire   +1 more source

The Effects of Chief Financial Officers’Accounting Expertise on Corporate Credit Ratings

open access: yes, 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
core  

The Association between Accruals Quality and the Characteristics of Accounting Experts and Mix of Expertise on Audit Committees

open access: yes, 2010
An important dimension of audit committee (AC) effectiveness that has gained the attention of regulators and academics is the financial expertise of AC members (General Accounting Office 1991; Public Oversight Board 1993; Kalbers and Fogarty 1993 ...
Dhaliwal, D   +5 more
core   +1 more source

PKM PENINGKATAN KOMPETENSI SISWA SMK ABDI NEGARA MELALUI PELATIHAN MACRO UNTUK PEMBUATAN APLIKASI AKUNTANSI SEDERHANA

open access: yesAbdimas Altruis, 2020
PKM For SMK Abdi Negara 2 Cibarusah with Accounting and Office Administration Majoring is done to solve the problem faced by them. As a prospective graduate who will have a considerable opportunity to become an admin and secretary for a company, the ...
R.S. Samosir, M. Rusli, Erwin Syahrani
doaj   +1 more source

Water Collection, Treatment and Supply as an Essential Service and Engine for Sustainable and Resilient Development in Post Pandemic Period. Economic Performance vs Social Responsibility [PDF]

open access: yesGlobal Economic Observer, 2022
Communities are becoming active partners in economic development, and increasing the quality of life is the main expectation of locals. Water supply is essential for any activity, in the business environment or at the household level.
MARIA-ZENOVIA GRIGORE , RĂZVAN VASILE
doaj  

Does audit committee financial expertise actually improves information readability?

open access: yesRevista de Contabilidad: Spanish Accounting Review, 2022
This paper investigates the relationship between audit committee financial expertise, particularly considering specific accounting financial expertise, and the readability of management reports.
María Dolores Alcaide-Ruiz   +1 more
doaj   +1 more source

Climate risk disclosures and auditor expertise [PDF]

open access: yes
Publisher Copyright: © 2024Many jurisdictions are establishing requirements for corporations to disclose climate-related risks, and for those disclosures to be audited. One of the first jurisdictions to do so is Australia, where the Australian Accounting
Pham, Ly   +6 more
core   +1 more source

Audit Committee Accounting Expertise, Analyst Following, and Market Liquidity

open access: yes, 2016
We study the relation between audit committee accounting expertise, analyst following, and market liquidity. Our main results indicate that analyst following increases subsequent to the appointment of an accounting expert to the audit committee.
Huang, Shawn X.   +2 more
core   +1 more source

A PROPOSED MODEL FOR HUMAN RESOURCE DEVELOPMENT TO ACHIEVE SUSTAINABLE DEVELOPMENT IN THE PHARMACEUTICAL SECTOR [PDF]

open access: yesJournal of Environmental Science, 2019
This study aimed to propose a model for human resources development practices and activities, in addition to identifying sustainable development activities in pharmaceutical companies, the researchers has used the analytical, descriptive method for this ...
Khaled T. Hamza   +3 more
doaj   +1 more source

Quality Assurance of Medicines: Main Scientific Approaches and Control Methods

open access: yesРегуляторные исследования и экспертиза лекарственных средств, 2023
The most important component of national health policy is the assurance of quality, efficacy, and safety of medicines entering the pharmaceutical market in the Russian Federation. In this interview, we have discussed the quality control of medicines; its
E. L. Kovaleva   +2 more
doaj   +1 more source

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