Results 51 to 60 of about 75,514 (200)

Case Studies Regarding Accounting Expertise in Criminal Cases (I)

open access: yesCECCAR 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
doaj   +1 more source

ECONOMIC IMPACT OF THE CORONAVIRUS CRISIS ON THE CONSTRUCTION SECTOR IN ROMANIA [PDF]

open access: yesChallenges 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
doaj  

The Certified Accountant and Artificial Intelligence – Competition, Antagonism or Partnership?

open access: yesCECCAR 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
doaj   +1 more source

The Colonization of Public Accounting Firms by Marketing Expertise: Processes and Consequences

open access: yes, 2017
SUMMARY This paper highlights the colonization of public accounting firms by marketing expertise. Using data collected through interviews with auditors and marketing experts, complemented with data generated through documentary analysis ...
Claire-France Picard   +5 more
core   +1 more source

THE JUDICIAL EXPERTISE IN TAX EVASION CASES [PDF]

open access: yesAnalele 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
doaj  

Bodybuilders’ accounts of synthol use: The construction of lay expertise online [PDF]

open access: yesJournal of Health Psychology, 2016
Synthol is an injectable oil used by bodybuilders to make muscles appear bigger. Widely available on the Internet, it is reported to carry a wide range of health risks and side effects such as localised skin problems, nerve damage and oil-filled cysts, as well as muscle damage and the development of scar tissue.
Hall, M, Grogan, Sarah, Gough, Brendan
openaire   +4 more sources

New accounts : Towards a reframing of social accounting

open access: yes, 2014
This paper is a speculative and exploratory essay on the emerging field of social accounting. In essence, the paper explores whether the fact that most social accounting has, traditionally at any rate, being promulgated by accountants might be a partial ...
Malpas, Jeff   +2 more
core   +1 more source

Accounting expertise in the audit committee and earnings management [PDF]

open access: yes, 2018
This study attempts to investigate the influence of accounting expertise in the AC on the level of accrual earnings management (AEM) in Malaysian firms by using two proxies, the Modified Jones Models by Dechow et al. (1995) and Kasznik (1999).
Chandren, Sitraselvi   +5 more
core   +1 more source

ACCOUNTING EXPERTISE IN THE REPUBLIC OF MOLDOVA: OPERATIONAL CHALLENGES AND DIRECTIONS FOR IMPROVEMENT [PDF]

open access: yesAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
This article examines the practice of accounting expertise from the perspective of methodological quality and proposes measures to increase the reliability and comparability of the conclusions drawn by experts.
MUNTEANU VERONICA, MIHAILA SVETLANA
doaj  

Digitalisation in accounting: a systematic literature review of activities and implications for competences

open access: yesEmpirical 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
doaj   +1 more source

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