Cogent Business & Management, 2023 The author, a lecturer in Accounting at Pasim National University, completed her undergraduate studies at Telkom University Bandung (2014) and holds a Master's degree in Accounting from Unpad Bandung (2018).
Nastiti Rizky Shiyammurti +1 more
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Mindful Belief: Accountability, Expertise and Cognitive Kinds [PDF]
Theoria, 2002 Abstract: It is sometimes said that humans are unlike other animals in at least one crucial respect. We do not simply form beliefs, desires and other mental states, but are capable of caring about our mental states in a distinctive way. We can care about the justification of our beliefs, and about the desirability of our desires.
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Pengaruh Efikasi Diri, Pemanfaatan Gaya Belajar dan Lingkungan Teman Sebaya terhadap Prestasi Belajar Akuntansi (Studi Kasus di Smk Negeri 1 Surakarta) [PDF]
, 2014 The objectives of this research are to investigate: (1) the significant effect of self-efficacy on the learning achievement in Accounting of the student of Accounting Expertise Competency of State Vocational High School 1 of Surakarta in Academic Year ...
Adi, W. (Wahyu) +2 more
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Accounting conservatism and banking expertise on board of directors [PDF]
Review of Quantitative Finance and Accounting, 2017 Previous studies show mixed evidence of the role of banking expertise on the board of directors on accounting conservatism. In this paper, we add to this growing literature by providing an innovative way to measure banking expertise based on life-time working history in banks of all individual directors on the board.
Tri Tri Nguyen +3 more
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PENGARUH KARAKTERISTIK KEAHLIAN KEUANGAN DAN KEAHLIAN AKUNTANSI KOMITE AUDIT TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN [PDF]
, 2016 The purpose of this study is to examine the effect of the characteristics of the audit committee financial and accounting expertise on financial reporting timeliness.
TANDIPASAU, Juhniarto Roma +1 more
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Internal Control Managers’ Accounting Experiences on Audit Quality—Focus on ESG
International Journal of Financial Studies, 2023 The purpose of this research is to investigate whether internal control (IC) managers’ experience in accounting influences audit quality, employing a regression analysis by utilizing a novel dataset of Korean firms from 2018 to 2020.
Suyon Kim
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ECONOMIC IMPACT OF THE CORONAVIRUS CRISIS ON THE CONSTRUCTION SECTOR IN ROMANIA [PDF]
Challenges of the Knowledge Society, 2023 The construction sector has been marked in the recent years by unforeseen events that have changed the plans of many companies in this sector. This paper examines the evolution of this sector before, during and after the SARS-COV2 pandemic.
Maria-Zenovia GRIGORE, Camelia BÎZNĂ
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ACCOUNTING EXPERTISE IN BANKING ACTIVITY
, 2020 In 29/05/2003 is proposed Amendment Constitution number 40, which released banking system for collection of interest rates higher than twelve percent per year. The national financial system felt it was free, for the application of a rate, superficially inspected by the Central Bank.
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The specifics of conducting an audit based on the company’s accounting statements
Ученые записки Российской академии предпринимательстваFinancial statements are one of the most important sources of assessing the state of the enterprise, it was created in order to formalize reports and reduce the uncertainty of documenting the facts of the economic activity of the enterprise. By analyzing
M. N. Smagina +2 more
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The Role of Accounting in Conducting Judicial Accounting Expertises and their Evolution in the Digital Era [PDF]
Ovidius University Annals: Economic Sciences Series, 2021 Accounting is a mysterious game of great people, done well for you and me, according to the rules and theories of the subject, to know where you came from and where you want to go.
Andreea-Cristina Savu, Lucian Badalau
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