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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
doaj   +1 more source

The IFRS adoption, accounting quality, and banking performance: An evaluation of susceptibilities and financial stability in developing economies. [PDF]

PLoS One, 2022
Ma C, Awan RU, Ren D, Alharthi M, Haider J, Kouser R.   +5 more
europepmc   +1 more source

Evaluation Method of Financial Accounting Quality in Colleges and Universities Based on Dynamic Neuron Model. [PDF]

Comput Intell Neurosci, 2022
Liu L.
europepmc   +1 more source

Exploring the quality of Grade 12 accounting education textbooks

The Journal for Transdisciplinary Research in Southern Africa, 2019
The availability of quality textbooks is one of the critical factors in the enhancement of teaching and learning in accounting. What makes a high-quality textbook depends on the presence of certain characteristics for specific subject area and curriculum
Jabulisile Ngwenya, Orhe Arek-Bawa
doaj   +1 more source

Moderating Effect of Application of Accounting Technology on Audit Quality

Cihan University-Erbil Journal of Humanities and Social Sciences
This study examines the moderating effect of accounting technology (AT) on audit quality. Primary data were sourced from hundred and fourteen auditors in private practice using a questionnaire drawn on a four-point Likert scale.
Amos O. Akinola, Peter S. Daramola, Timilehin E. Adenle   +2 more
doaj   +1 more source

ANTECEDENT AND CONSEQUENCE FOR ACCOUNTING INFORMATION QUALITY ON INDONESIAN SMEs

SAR (Soedirman Accounting Review): Journal of Accounting and Business, 2019
This research intended to observe the Accounting Information Quality during 2018, first year implementation of Indonesian Financial Accounting Standard for Micro Small and Medium Entity (SAK EMKM). This is a quantitative research using survey.
Wita Ramadhanti, Kurniawan Kurniawan, Mukhrodin Mukhrodin, Sri Murni Setiyawati   +3 more
doaj   +1 more source

From detection to disclosure: unpacking the governance pathways linking forensic accounting to financial reporting quality

Cogent Business & Management
Although forensic accounting has received increasing attention, limited empirical research has examined the mechanisms through which it is associated with financial reporting quality.
Saeed Awadh Bin-Nashwan, Bayan Mohammed Alaliyan, Mouad Sadallah, Lutfi Hassen Ali Al-Ttaffi   +3 more
doaj   +1 more source

Information Technology and Accounting Information Systems’ Quality in Croatian Middle and Large Companies

Journal of Information and Organizational Sciences, 2013
An accounting information system is of a great importance for preparing quality accounting information for a wide range of users. The study elaborates the impact of information technology on accounting process and as a consequence on accounting ...
Ivana Mamić Sačer, Ana Oluić
doaj  

Cloud Accounting Implementation and Electronic Accounting Disclosure: Testing Perceived Relationships in the Accounting–Finance Community

Finance, Accounting and Business Analysis
Purpose: The purpose of this study is to investigate the relationship between the implementation of cloud accounting and the perceived quality of electronic accounting disclosure as perceived by accounting and finance professionals and academicians.
Aram Mohammed-Amin Qadir
doaj   +1 more source

Adopsi IFRS dan Relevansi Nilai Informasi Akuntansi

Jurnal Akuntansi dan Keuangan, 2012
This objective of this research is to explore the quality of accounting information before and after the adoption of IFRS on Indonesian Accounting Standards.
Nur Cahyonowati, Dwi Ratmono
doaj