Analysts’ Forecast Accuracy in Germany : The Effect of Different Accounting Principles and Changes of Accounting Principles [PDF]
, 2008 This paper assesses the influence of an adoption of IAS/IFRS or US GAAP on the financial analysts’ forecast accuracy in a homogenous institutional framework. Our findings suggest that the forecast accuracy is higher for estimates based on IFRS or US GAAP
Krotter, Simon +2 more
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Audit committee accounting expertise and changes in financial reporting quality
, 2009 x, 84 p. A print copy of this thesis is available through the UO Libraries. Search the library catalog for the location and call number.In this dissertation,I examine whether financial reporting quality increases following the appointment of an ...
Rich, Kevin T.
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INFORMATION BASE ACCOUNTING EXPERTISE IN MANAGERIAL ACTIVITY
, 2023 Abstract: The accounting expertise represents for the management of the economic entity a communication tool in a “universal language” of all the information regarding the results of the mission that are structured in an accounting expertise report.
Anca Alexandra PANTAZI +1 more
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Quality Audit: Audit Committee Independence, Accounting Expertise And Financial Expertise
Kontigensi : Jurnal Ilmiah ManajemenPenelitian 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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An empirical investigation of expertise matching within academia [PDF]
, 2003 Many Organizations have realized that effective management of their knowledge assets is important to survival in today s competitive business environment.
Liu, Ping
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The Effect of Audit Committee Expertise on Audit Quality: Empirical Evidence from Bangladesh
Journal of Risk Analysis and Crisis Response (JRACR)The purpose of this study is to examine the effects of diverse expertise types on audit quality, providing valuable insights for corporate governance and enhancing the audit process. This research uses 651 firm-year observations for 2001-2021 year.
Md. Mominur Rahman
doaj +1 more source
The AI paradox: How AI dependence may erode accounting expertise [PDF]
Zeszyty Teoretyczne RachunkowościPurpose: The paper explores the long-term consequences of artificial intelligence (AI) integration in accounting, focusing on two interrelated challenges: AI models’ lack of transparency and the disruption of expertise development resulting from the ...
Dariusz Jędrzejka
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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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Performance measurement and information production [PDF]
, 2004 When performance measures are used for evaluation purposes, agents have some incentives to learn how their actions affect these measures. We show that the use of imperfect performance measures can cause an agent to devote too many resources (too much ...
Laux, Volker +3 more
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The effects of firm-wide and office-level industry expertise on audit pricing
, 2003 This study examines the role of auditor industry expertise in the pricing of Big 5 audits in Australia. We test if the audit market prices an auditor's firm-wide industry expertise, or alternatively if the audit market only prices office-level expertise ...
Stokes, DJ, Ferguson, A, Francis, JR
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