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Total quality accounting [PDF]
Ekonomski Anali, 2008 The focus of competitive "battle" shifted from the price towards non-price instruments, above all, towards quality that became the key variable for profitability increase and achievement of better comparative position of a company. Under such conditions,
Andrijašević Maja
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Accounting Standard, Corporate governance, and accounting quality
Jurnal ASET (Akuntansi Riset), 2020 . this paper investigates the effect of adoption of IFRS-based convergent accounting standard on accounting quality using Indonesia data. Besides, this study also determines the role of corporate governance as moderating variable between adoption of IFRS-
zaitul zaitul +3 more
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Quality Improvement in Accounting [PDF]
Theory, Methodology, Practice, 2013 Over the last decade the expectations of quality have become involved in the product, service, production and business process. In the last few years, however, quality related expectations have been completed with sustainability (economic, social and ...
Gyula Fülöp, Bettina Hódi Hernádi
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Accounting Quality and Audit Attributes on the Stock Price Crashes in an Emerging Market
Risks, 2022 This study addresses the relationship between accounting quality and audit attributes (i.e., audit quality, auditor industry specialization, audit concentration, and audit fees) with companies’ SPCRs listed on the Iraqi Stock Exchange.
Mahdi Salehi +4 more
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Corruption and religiosity: a cross-country analysis mediated by accounting quality
Revista Contabilidade & Finanças, 2022 This article aimed to identify the association between religiosity and corruption, mediated by accounting quality. Studies have examined the relationships between religiosity and accounting quality, religiosity and corruption, and accounting quality and ...
Simone Miranda dos Santos, Sirlei Lemes
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YOLSUZLUK VE MUHASEBE KALİTESİ İLİŞKİSİ
Mehmet Akif Ersoy Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 2021 Bu araştırmanın amacı, yolsuzluk ve muhasebe kalitesi arasındaki ilişkiyi incelemek ve söz konusu ilişkiyi verilerine ulaşılabilen 11 farklı ülke için test etmektedir.
İsmail Bekci +2 more
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Accounting Information System Quality's Effect on Accounting Information Quality
International Journal of Entrepreneurship, Business and Creative Economy, 2023 This study aims to examine the extent to which accounting information system quality influences accounting information quality. This study's demographic consisted of accounting and finance personnel in Indonesia. The purposive sampling strategy was used in this investigation, and the method used is a survey method.
Rapina Rapina +3 more
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Governance effects of digital transformation: from the perspective of accounting quality
China Journal of Accounting Studies, 2023 With the rapid development of digital economy and technology in China, we research on whether corporate digital transformation in traditional industries can improve accounting quality as well as corporate governance.
Qiaoling Fang, Nutao Yu, Hui Xu
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Impact of tax fairness and tax knowledge on tax compliance behavior of listed manufacturing companies in Nigeria [PDF]
Problems and Perspectives in Management, 2022 Tax compliance is a major contemporary debate surrounding corporate taxation in the business world. The tax avoidance issue, which remains an ethical problem for companies, has been a general concern in developed and developing countries alike.
Olufemi Oladipo +4 more
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Analysing the Role of Accruals in Measuring Performance and Accounting Quality based on Nikolaev Model [PDF]
بررسیهای حسابداری و حسابرسی, 2019 Objective: Performance information should be collected in a way which has the least estimation error. Accrual basis is currently used to provide performance reports, but no accrual model has yet been presented to demonstrate the role of accruals in ...
Mahmood Behnampour +2 more
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