Results 11 to 20 of about 2,032,341 (294)
Effects of mental workloads on depression–anger symptoms and interpersonal sensitivities of accounting professionals [PDF]
Revista de Contabilidad: Spanish Accounting Review, 2019 The present study was conducted to investigate the effects of mental workloads on the depression–anger symptoms and interpersonal sensitivities of accounting professionals.
Azzem Özkan +2 more
doaj +2 more sources
Disability and the socialization of accounting professionals [PDF]
, 2011 This paper investigates the professional socialization of disabled accountants and their employment within the UK accounting industry by examining the oral history accounts of 12 disabled accountants.
Ferguson, John, Duff, Angus
core +4 more sources
Banking Reform, Risk-Taking, and Accounting Quality: Evidence from Post-Soviet Transition States [PDF]
, 2022 The drastic banking reform within Central and Eastern Europe following the collapse of the Soviet Union provides an ideal quasi-experimental design to examine the causal effects of institutional development on accounting quality (AQ).
Fang, Yiwei +3 more
core +1 more source
Accounting Ethics: From Professionals Views
Jati, 2023 This research investigated the professional accounting perception about ethics. We used a semi-structured interview with 11 professional accountants that work as an auditor, tax consultant, financial accountant, and banker.
Dovi Septiari +2 more
doaj +1 more source
The impact of constructive operating lease capitalisation on key accounting ratios [PDF]
, 1998 Current UK lease accounting regulation does not require operating leases to be capitalised in the accounts of lessees, although this is likely to change with the publication of FRS 5.
Edwards, Keith +5 more
core +1 more source
Problems of Accounting Professionals Residing in Istanbul and the Suggested Solutions
Emerging Markets Journal, 2018 Some problems of accounting professionals in Turkey were solved with the introduction of Law on Public Accountants, Certified Public Accountants and Sworn-in Certified Public Accountants in 1989. However, many other problems still remain to be solved for
Mustafa Uçar +2 more
doaj +1 more source
Emerging Markets Journal, 2017 In this study, the ethical dimensions of accounting professionals related to accounting errors and frauds were examined. Firstly, general and technical information about accounting were provided.
Semanur Adalı, Cevdet Kızıl
doaj +1 more source
Digitalization - A Danger To Accounting Professionals?
Journal of Corporate Governance, Insurance, and Risk Management, 2022 Purpose: Nowadays, we talk about an increasing number of tools in the IT area that are being used in the accounting field. We can already discuss automation, robotics, artificial intelligence, and digitalization in accounting practices. This reality is giving rise to more and more discussions about how the era of digitalization of processes influences ...
Brabete, Valeriu, Goagără, Daniel
openaire +2 more sources
International lease accounting reform and economic consequences: the views of UK users and preparers [PDF]
, 2006 In response to perceived difficulties with extant lease-accounting standards in operation worldwide, the G4+1 issued a discussion paper which proposes that all leases should be recognized on the balance sheet [ASB (1999).
Goodacre, Alan +6 more
core +1 more source
Two minds of credit professionals: accrual vs. cash accounting information
, 2022 Funding Information: The authors appreciate the comments of Alar Kein, Meelis Kitsing, Timo Laakso and Antti Miihkinen. Dr. Harri Seppänen’s work was partly funded by a research grant from Liikesivistysrahasto.
Seppänen, Harri, Teinilä, Timo
core +1 more source