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
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Board mechanisms and Malaysian Family Companies' Performance [PDF]
, 2011 Many overseas studies discussed the topic of corporate governance and performance in family companies, however, few studies have been conducted in Malaysia.
Ayoib Che Ahmad,, Noor Afza Amran,
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Financial Disclosure and the Board: Is Independence of Directors Always Efficient [PDF]
In listed companies, the Board of directors is the ultimate responsible of information disclosure. The "conventional wisdom" considers independence of directors as the essential attribute to improve the quality of that disclosure.
Antoine Reberioux +2 more
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Boards Of Advisors In Small Businesses: An Empirical Profile Of Their Composition And Use [PDF]
, 2004 This article discusses the literature coverage on Boards of Advisors to date and provides the results of a study designed to determine the formation and composition of Boards of Advisors and the ways in which small businesses use such boards.
Akers, Michael D., Giacomino, Don
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Pengaruh Profesional Judgement, Pengalaman, Keahlian, Pengetahuan Akuntansi dan Audit Serta Skeptisme Auditor terhadap Ketepatan Pemberian Opini Auditor [PDF]
, 2015 This study was examining the influence of Profesional judgement, Experience, expertise, knowledge of accounting and auditing, auditor\u27s professionalism scepticism and the accuracy of audit opinion.
Pardede, H. (Hendriko) +2 more
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USERS’ PERCEPTIONS ON THE USEFULNESS OF THE SMES’ ACCOUNTING INFORMATION: MALAYSIAN CASE [PDF]
This study investigates the perceived usefulness of selected accounting information presented in the SMEs’ financial statements. Mailed questionnnaires were sent to SMEs’ owner and loan officers in Malaysia.
Dr. Nahariah Jaffar +3 more
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Hubungan Etika Profesi, Keahlian, Pengalaman, dan Situasi Audit dengan Ketepatan Pemberian Opini dalam Audit Laporan Keuangan melalui Pertimbangan Materialitas dan Skeptisisme Profesional Auditor [PDF]
, 2014 This research is to examine the relation between ethics, expertise, experience, and audit situation with accuracy of the issuing of audit opinion through materiality judgment and auditors professional scepticism as a mediating effect.
DP, E. N. (Emrinaldi) +2 more
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, 2011 Our study examines the relationship between four indicators of board structure and firm value and the extent to which this relationship may be affected by the level of growth options relative to assets-in-place.
Dunstan, Keitha +3 more
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Pengaruh Situasi Audit, Etika, Pengalaman dan Keahlian terhadap Skeptisisme Pofesional Auditor (Studi Empiris pada Kantor Akuntan Publik Se-Sumatera) [PDF]
, 2014 This research is aims to get empirical prove about influence of audit situation, ethics, experience and expetise toward auditor professional skepticism in public accounting office (KAP) in Sumatera. Population of this research is all off auditor who work
Anugerah, R. (Rita) +2 more
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The dominance of directors, audit committee effectiveness and accounting conservatism: Malaysian evidence / Mohd Shatari Abd Ghafar [PDF]
, 2012 This study uses the alignment effect hypothesis from agency theory and the entrenchment hypothesis to examine the firms’ financial reporting conservatism relative to the effectiveness of their audit committees and the dominance of directors. The study is
Abd Ghafar, Mohd Shatari
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