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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Reducing Restatements with Increased Industry Expertise
, 2014 This paper examines whether the likelihood of accounting restatements is associated with Big 4 industry auditor specialists, measured at both the partner level and the audit firm level.
Chi, H.Y., Chin, C.L.
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Audit Committee Chair’s Financial Accounting Expertise and Oversight Effectiveness [PDF]
Pizhūhish/hā-yi ḥisābdārī-i mālīWithin the framework of corporate governance, audit committees play a vital and undeniable role in overseeing financial reporting and auditing. Despite extensive research on the financial expertise of audit committee members, the pivotal role of the ...
Mohammad Amin Harizavi +3 more
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E-Commerce Audit Judgment Expertise: Does Expertise in System Change Management and Information Technology Auditing Mediate E-Commerce Audit Judgment Expertise? [PDF]
A global survey of 203 E-commerce auditors was conducted to investigate the perceptions about the potential determinants of expertise in E-commerce audits.
Mary LIND +2 more
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ACCOUNTING EXPERTISE – A PRACTICAL APPROACH. SEPARATE REPORT [PDF]
, 2018 The study on the accounting expertise - report separate from(?) follows the research direction of the accounting services field. The accounting expertise is the work drafted by the accounting professional upon the request of
Carmen E. ANTON
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Audit committee accounting expertise, CEO power, and audit pricing [PDF]
, 2015 The Sarbanes–Oxley Act of 2002 (SOX) mandates that all listed firms disclose whether they have a financial expert on the audit committee, highlighting the committee’s expertise.
LIm, YD, Kwak, B, Yu, Jaeyoon, Kim, HT
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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]
Challenges of the Knowledge SocietyThe 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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Does adding accounting expertise matter? A study of audit committees in mergers and acquisitions [PDF]
, 2016 This study examines changes in a company’s audit committee accounting expertise following an M&A transaction. M&A accounting (ASC 805) is complex, nuanced, and error-prone.
Adams, Tom
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THE NORMATIVE AND INSTITUTIONAL FRAMEWORK OF ACCOUNTING EXPERTISE IN THE REPUBLIC OF MOLDOVA: A CRITICAL ANALYSIS [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria EconomieThe paper provides a critical analysis of the regulatory and institutional framework governing forensic accounting in the Republic of Moldova. This theoretical study is based on an examination of the relevant legislation, including Law nr. 68/2016 on
MUNTEANU VERONICA , GRAUR ANATOL
doaj
THE USEFULNESS OF MANAGEMENT ACCOUNTING SYSTEMS, FUNCTIONAL DIFFERENTIATION AND MANAGERIAL EFFECTIVENESS [PDF]
, 1994 ~tis study examines the role of broad scope information, made available by management accouming system* (MAS), in enchanging mamgerial performance.
CHENHALL, ROBERT H., Mia, Lokman
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