ACCOUNTING EXPERTISE IN THE REPUBLIC OF MOLDOVA: OPERATIONAL CHALLENGES AND DIRECTIONS FOR IMPROVEMENT [PDF]
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
We should redefine scientific expertise: an extended virtue account
AbstractAn expert is commonly considered to be somebody who possesses the right kind of knowledge and skills to find out true answers for questions in a domain. However, this common conception that focuses only on an individual’s knowledge and skills is not very useful to understand the epistemically interdependent nature of contemporary scientific ...
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Pengaruh Keahlian Akuntansi Komite Audit terhadap Sifat-sifat Perkiraan Laba [PDF]
The aim of this study is to examine the influence of accounting expertise on audit committee on properties of earnings forecasts such as accuracy and dispersion.
Al Adawiyah, Rumaisah Azizah +1 more
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THE IMPACT OF TAX INCENTIVES ON THE PERFORMANCE OF THE CONSTRUCTION SECTOR IN THE CONTEXT OF THE COVID-19 PANDEMIC [PDF]
The construction sector plays a key role in the economic development of a country, providing not only essential infrastructure, but also many jobs. In this context, the Romanian government has implemented in 2019 a series of fiscal measures aimed at ...
Maria Zenovia GRIGORE, Iuliana UȚĂ
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Pengaruh Teknologi Informasi dan Keahlian Komputer terhadap Sistem Informasi Akuntansi pada Rumah Sakit Swasta di Kota Pekanbaru [PDF]
This study aims to empirically examine the effect of information technology and computer expertise on Accounting Information Systems (AIS). This study was conducted on 18 Private Hospital in the city of Pekanbaru.
Irawati, Y. (Yesi), Kurnia, P. (Pipin)
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Quality Audit: Audit Committee Independence, Accounting Expertise And Financial Expertise
Penelitian ini bertujuan untuk mengkaji dampak karakteristik komite audit yaitu independensi, keanggotaan keahlian akuntansi dan keanggotaan keahlian keuangan komite audit terhadap kualitas audit. Studi ini menganalisis pengaruh independensi komite audit, keahlian akuntansi dan keahlian keuangan komite audit terhadap kualitas audit Perusahaan ...
Nisa Nur Ramadhan, Muhyarsyah Muhyarsyah
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The Extent to Which the Use of Accounting Software and Excel is Incorporated in HE Accountancy Courses [PDF]
The accounting practitioner will almost inevitably use accounting software packages in their working life. The first aim of this project was to review the extent to which such skills are taught as part of HE accounting courses and then propose whether ...
Barnes, Sue, Hicks, Stephen
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Forensic accounting нематеріальних активів [PDF]
Розкрита сутність судово-бухгалтерської експертизи нематеріальних активів.Раскрыто экономическое содержание судебно-бухгалтерской экспертизы.Prestavleny approaches to forensic accounting expertise intangible ...
Plikus, Iryna Yosypivna +3 more
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Auditor independence, audit committee quality and internal control weaknesses [PDF]
In this paper we investigate the relation between auditor independence, audit committee quality and the disclosure of internal control weaknesses.
Sorin-Sandu Vinatoru, Sorinel Domnisoru
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Penerapan Metode Pembelajaran Role Playing dan Learning Community untuk Meningkatkan Keaktifan dan Prestasi Belajar Akuntansi Siswa Smk Negeri 1 Banyudono [PDF]
The objectives of this research are to improve: (1) the activeness of the students in Grade XI of Accounting Expertise Program 1 of State Vocational High School 1 of Banyudono through the application of the learning model of the Role Playing and Learning
Febtiningtyas, W. A. (Wiyudha) +2 more
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