Results 51 to 60 of about 594,597 (208)
The Certified Accountant and Artificial Intelligence – Competition, Antagonism or Partnership?
CECCAR Business Review, 2023 Considering that the trend is to extend the use of artificial intelligence (AI), the accounting expertise offices and the financial accounting departments – as reliable ecosystems – face unique challenges.
Luana COSĂCESCU
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The impacts of audit committee expertise on real earnings management: Evidence from Hong Kong
Cogent Business & Management, 2022 This study examines the impacts of seven types of audit committee expertise (accounting academic, auditing, finance academic, CEO or finance director, other finance, industry and legal expertise) on real earnings management.
Kwok Yip Cheung, Chi Veng Chung
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Evolution of Forensic Accounting in Russia as a Special Branch of Economic Knowledge
Учёт. Анализ. Аудит, 2019 Object. The need for forensic accounting expertise emerged over time with the development and changes in technology, society and economy. The article describes the evolution of forensic accounting in Russia and identifies the main periods of its ...
Zhanna A. Kevorkova
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Audit Committee Financial Expertise, Competing Corporate Governance Mechanisms, and Earnings Management [PDF]
, 2006 A prime objective of the Sarbanes-Oxley Act and recent changes to stock exchange listing standards is to improve the quality of financial reporting.
Carcello, Joseph V. +2 more
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Keahlian Auditor Dan Turnover Intention Sebagai Mediasi Determinan Kinerja Auditor [PDF]
, 2015 Auditors have a role to provide assurance to the fairness of financial statements. In order to provide the assurance to users of financial statements, auditors must maintain their performance.
Hardiningsih, P. (Pancawati) +2 more
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Case Studies Regarding Accounting Expertise in Criminal Cases (I)
CECCAR Business Review, 2020 The present article aims to identify the circumstances where it is necessary to carry out an accounting expertise in criminal cases, when this is required or admitted for the resolution of some civil aspects related to these disputes, understanding the ...
Sergiu-Bogdan CONSTANTIN
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Empirical Research in Vocational Education and Training, 2023 The digitalisation of processes is a current topic in accounting. New technologies can change activities which in turn may require different skills from accounting graduates.
Julia Pargmann +3 more
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ANALISIS PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP KONSERVATISME AKUNTANSI [PDF]
, 2016 This study examines the association between audit committee characteristics and accounting conservatism. The analysis used audit committee characteristics such as audit committee size, audit committee independence, audit committee experienced, audit ...
ALIM, Haidar Tsany, SUDARNO, Sudarno
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THE JUDICIAL EXPERTISE IN TAX EVASION CASES [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2018 Judicial expertise was analyzed in tax evasion cases investigated by the Romanian judiciary. It was discovered that some members of the judiciary don’t know that there is a difference between judicial accounting expertise and judicial fiscal expertise,
CONSTANTIN SERGIU-BOGDAN
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Optimization in Knowledge-Intensive Crowdsourcing [PDF]
, 2014 We present SmartCrowd, a framework for optimizing collaborative knowledge-intensive crowdsourcing. SmartCrowd distinguishes itself by accounting for human factors in the process of assigning tasks to workers. Human factors designate workers' expertise in
Gautam Das +6 more
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