Detection of Financial Statement Frauds Using Beneish Model: Empirical Evidence from Listed Pharmaceutical Companies in Bangladesh [PDF]
International Journal of Management, Accounting and Economics, 2020 Financial statement fraud had the most significant financial impact on companies when compared to the other categories of occupational fraud as per ACFE Report to the Nations 2014. This study aims to determine the value of Beneish M-Score and to identify
MD Mollah, Ishtiak Sakib
doaj
The interface between financial accounting and tax accounting: A summary of current research [PDF]
, 2005 Generally Accepted Accounting Principles (GAAP) and the more recent International Financial Reporting Standards (IFRS) form the basis of the accounting transactions and reports used in taxation accounting.
James, Simon, Alley, Clinton
core
Open-book accounting and accounting information systems in cooperative relationships
, 2011 The development of an interfirm cooperative relationship leads to the creation of accounting information flows between firms, that have to exchange their accounting information in order to achieve cost reduction and to create value.
A. Scaletti +3 more
core +1 more source
Smart tourism economics: introducing a technology-driven competitive advantages framework
Journal of Business Economics and ManagementRecently, in the Hospitality 5.0 era, the Smart Tourism industry has experienced disruptions due to the widespread integration of cutting-edge technologies (Artificial Intelligence, Internet of Things, Robots, Big Data, and others) enabling the overall ...
Liana-Elena Anica-Popa +3 more
doaj +1 more source
A Survey of Consumer Information Privacy from the Accounting Information Systems Perspective
, 2011 The information privacy of consumers is an important public policy issue in today's society, and one that businesses, industries, and governments are continuing to struggle with as information technology (IT) innovations create ever-stronger impacts.
Yong J. Lee +7 more
core +1 more source
Behavioral intentions in embracing cloud-based accounting information systems
International Journal of Academe and Industry ResearchIn facing the digital era and a more competitive environment, every organization is required to increasingly implement information systems that can facilitate various organizational needs.
Yenni Carolina +3 more
doaj +1 more source
HOW ROMANIAN FINANCIAL AND INTERNAL AUDITORS ACQUIRE ACCOUNTING INFORMATION SYSTEMS KNOWLEDGE AND COMPETENCES? [PDF]
Research theme - in this article we investigate how Romanian financial and internal auditors acquire accounting information systems knowledge and competences and how they use this knowledge to improve their activity in order to fulfill their mission as ...
Cardos Vasile - Daniel
core
Revisiting the role of the grounded theory research methodology in the accounting Information systems [PDF]
, 2012 The aim of this paper is to explore the role of grounded theory (GT) as a research method in the accounting information systems. The GT research method can able the GT researcher to generate a rigour theory.
El Tawy, N, Abdel-Kader, M
core +3 more sources
Journal of International Business, Economics and Entrepreneurship, 2020 The aim of the present paper is to look at whether corporate tax avoidance (CTA) contributes to firm value in the perspective of Bangladeshi listed firms.
Md. Nazrul Islam, Fathyah Hashim
doaj
Conceptual Model for Integrating Environmental Impact in Managerial Accounting Information Systems. [PDF]
Int J Environ Res Public Health, 2021 Stanescu SG +7 more
europepmc +1 more source